Slide Purpose of Analysis Financial statement analysis helps users make better decisions Internal Users External users Managers Shareholders Officers Lenders Internal Auditors

The Nature of Liabilities Defined as debts or obligations arising from past transactions or events. Maturity 1 year or less Maturity 1 year Current

Reporting the Results of Operations Information about net income is used by investors, creditors, and other financial statement users. Normal, recurring Unusual, nonrecurring revenue and expense events that affect transactions

Why Businesses Incorporate Stockholders have no personal liability. Transferability of Privately, or ownership. Closely Held Professional management

Inventory Defined Inventory Goods owned and Current held for sale to asset customers Irwin/McGraw-hill

《会计学》课程PPT教学课件：第十四章 资产负债表与利润表

《会计学》课程PPT教学课件：第十三章 利润

第一节 费用概述 第二节 费用的核算

《会计学》课程PPT教学课件：第十一章 营业收入

第一节 所有者权益的性质与分类 第二节 投入资本 第三节 留存利润