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Boundless Lecture Slides

Boundless Lecture Slides. Available on the Boundless Teaching Platform. Free to share, print, make copies and changes. Get yours at www.boundless.com. Using Boundless Presentations. Boundless Teaching Platform

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Boundless Lecture Slides

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  1. Boundless Lecture Slides Available on the Boundless Teaching Platform Free to share, print, make copies and changes. Get yours at www.boundless.com

  2. Using Boundless Presentations Boundless Teaching Platform Boundless empowers educators to engage their students with affordable, customizable textbooks and intuitive teaching tools. The free Boundless Teaching Platform gives educators the ability to customize textbooks in more than 20 subjects that align to hundreds of popular titles. Get started by using high quality Boundless books, or make switching to our platform easier by building from Boundless content pre-organized to match the assigned textbook. This platform gives educators the tools they need to assign readings and assessments, monitor student activity, and lead their classes with pre-made teaching resources. Get started now at: • The Appendix The appendix is for you to use to add depth and breadth to your lectures. You can simply drag and drop slides from the appendix into the main presentation to make for a richer lecture experience. http://boundless.com/teaching-platform • Free to edit, share, and copy Feel free to edit, share, and make as many copies of the Boundless presentations as you like. We encourage you to take these presentations and make them your own. If you have any questions or problems please email: educators@boundless.com Free to share, print, make copies and changes. Get yours at www.boundless.com

  3. About Boundless • Boundless is an innovative technology company making education more affordable and accessible for students everywhere. The company creates the world’s best open educational content in 20+ subjects that align to more than 1,000 popular college textbooks. Boundless integrates learning technology into all its premium books to help students study more efficiently at a fraction of the cost of traditional textbooks. The company also empowers educators to engage their students more effectively through customizable books and intuitive teaching tools as part of the Boundless Teaching Platform. More than 2 million learners access Boundless free and premium content each month across the company’s wide distribution platforms, including its website, iOS apps, Kindle books, and iBooks. To get started learning or teaching with Boundless, visit boundless.com. Free to share, print, make copies and changes. Get yours at www.boundless.com

  4. Ratio Analysis and Statement Evaluation Financial Statements Accounting Information The Accounting Process The Balance Sheet ] The Income Statement Financial Statements Free to share, print, make copies and changes. Get yours at www.boundless.com

  5. The Statement of Cash Flows Financial Statements(continued) ] Financial Statements Free to share, print, make copies and changes. Get yours at www.boundless.com

  6. Financial Statements > Ratio Analysis and Statement Evaluation Ratio Analysis and Statement Evaluation • Financial Statements Across Periods • Profitability Ratios • Liquidity Ratios • Debt Utilization Ratios • Comparisons Within an Industry • Performance per Share • Activity Ratios • Sample Evaluation Free to share, print, make copies and changes. Get yours at www.boundless.com www.boundless.com/business/textbooks/boundless-business-textbook/financial-statements-18/ratio-analysis-and-statement-evaluation-108/

  7. Financial Statements > Accounting Information Accounting Information • Usage of Accounting Information • Managerial Accounting • Financial Accounting • Tax Accounting • Government and Nonprofit Accounting • Consumers of Accounting Information Free to share, print, make copies and changes. Get yours at www.boundless.com www.boundless.com/business/textbooks/boundless-business-textbook/financial-statements-18/accounting-information-109/

  8. Financial Statements > The Accounting Process The Accounting Process • The Accounting Equation • Double-Entry Bookkeeping • The Accounting Cycle Free to share, print, make copies and changes. Get yours at www.boundless.com www.boundless.com/business/textbooks/boundless-business-textbook/financial-statements-18/the-accounting-process-110/

  9. Financial Statements > The Balance Sheet The Balance Sheet • Defining the Balance Sheet • Assets • Liabilities • Owners' Equity Free to share, print, make copies and changes. Get yours at www.boundless.com www.boundless.com/business/textbooks/boundless-business-textbook/financial-statements-18/the-balance-sheet-111/

  10. Financial Statements > The Income Statement The Income Statement • Defining the Income Statement • Revenues • Cost of Goods Sold • General and Administrative Expenses (G&A) • Net Income • Sample Income Statement Free to share, print, make copies and changes. Get yours at www.boundless.com www.boundless.com/business/textbooks/boundless-business-textbook/financial-statements-18/the-income-statement-112/

  11. Financial Statements > The Statement of Cash Flows The Statement of Cash Flows • The Imperative of Liquidity • Direct and Indirect Measurement Free to share, print, make copies and changes. Get yours at www.boundless.com www.boundless.com/business/textbooks/boundless-business-textbook/financial-statements-18/the-statement-of-cash-flows-113/

  12. Appendix Free to share, print, make copies and changes. Get yours at www.boundless.com

  13. Financial Statements Key terms • 10KAn annual report, required by the U.S. Securities and Exchange Commission (SEC), that gives a comprehensive summary of a public company's performance. • 10QA quarterly report mandated by the United States federal Securities and Exchange Commission to be filed by publicly traded corporations. • accountingThe process of identifying, measuring and communicating economic information to permit informed judgements and decisions by users of the information. (definition by the American Accounting Association) • Accounting EquationThe "basic accounting equation" is the foundation for the double-entry bookkeeping system. For each transaction, the total debits equal the total credits. • amortizationThe reduction of loan principle over a series of payments. • balance sheetA summary of a person's or organization's assets, liabilities and equity as of a specific date. • bankruptcyA legally declared or recognized condition of insolvency of a person or organization. • budgetAn itemized summary of intended expenditure; usually coupled with expected revenue. • calendar yearThe amount of time between corresponding dates in adjacent years in any calendar. • capital surplusA balance sheet item under shareholders' equity. Increases by the value above an original par value per share that newly-issued shares are sold for. • cash budgeta prediction of future money receipts and expenditures for a particular time period • Cash inflowsCash inflows are the movement of money into a business, project or financial product. Free to share, print, make copies and changes. Get yours at www.boundless.com

  14. Financial Statements • chronologicalIn order of time, usually earliest to latest. • Common stockShares of an ownership interest in the equity of a corporation or other entity with limited liability entitled to dividends, with financial rights junior to preferred stock and liabilities. • Cost of Goods SoldCost of goods sold (COGS) refer to the inventory costs of those goods a business has sold during a particular period. • creditorA person to whom a debt is owed. • current liabilitiesIn accounting, current liabilities are often understood as all liabilities of the business that are to be settled in cash within the fiscal year, or the operating cycle of a given firm, whichever period is longer. • debitDebit and credit are the two fundamental aspects of every financial transaction in the double-entry bookkeeping system in which every debit transaction must have a corresponding credit transaction(s) and vice versa. • debit carda product that can be used to make payments by drawing money directly from the user's bank account • debtMoney that one person or entity owes or is required to pay to another, generally as a result of a loan or other financial transaction. • debt financingfunding obtained by borrowing assets • depreciationThe decline in value of assets. • depreciationThe measurement of the decline in value of assets. Not to be confused with impairment, which is the measurement of the unplanned, extraordinary decline in value of assets. • direct methodA method of cash flow accounting that records all cash inflows and outflows. It does not take non-cash item valuations into account. Free to share, print, make copies and changes. Get yours at www.boundless.com

  15. Financial Statements • dividendA pro rata payment of money by a company to its shareholders, usually made periodically (e.g., quarterly or annually). • double-entry bookkeepingA method of bookkeeping in which each transaction must have at least one debit and one credit. • equityOwnership interest in a company as determined by subtracting liabilities from assets. • equity financingfunding obtained through the sale of ownership interests in the company • expendituresCosts to be paid out. From an accounting perspective, these are credited costs on a given line item. • financial accountingAccounting that focuses on preparation of stakeholder documents (particularly for publicly traded companies) and collecting data on past operational performance. • financial leverageThe degree to which an investor or business is utilizing borrowed money. • Financial statementsStandardized documents that include the financial information of a person, company, government, or organization; this information is used to make financial decisions. • GAAPGenerally Accepted Accounting Principles (GAAP) refer to the standard framework of guidelines for financial accounting used in any given jurisdiction; generally known as accounting standards. • generally accepted accounting principlesThe standard framework of guidelines for financial accounting used in any given jurisdiction; generally known as accounting standards. GAAP includes the standards, conventions, and rules accountants follow in recording and summarizing, and in the preparation of financial statements. • goodwillThe value of a business entity not directly attributable to its tangible assets and liabilities. This value derives from factors such as consumer loyalty to the brand. • Governmental accountingGovernmental accounting is an umbrella term which refers to the various accounting systems used by various public sector entities. Free to share, print, make copies and changes. Get yours at www.boundless.com

  16. Financial Statements • homogeneousHaving the same composition throughout. • IFRSInternational Financial Reporting Standards (IFRS) are designed as a common global language for business affairs so that company accounts are understandable and comparable across international boundaries. • income statementa calculation which shows the profit or loss of an accounting unit during a specific period of time, providing a summary of how the profit or loss is calculated from gross revenue and expenses • indirect methodA method of cash flow accounting that takes into account everything the direct method measures, with the addition of non-cash item valuation. • intangible assetAny valuable property of a business that is not does not appear on the balance sheet, including intellectual property, customer lists, and goodwill. • InterestThe price paid for obtaining or price received for providing money or goods in a credit transaction, calculated as a fraction of the amount or value of what was borrowed. • International Accounting Standards BoardThe independent, accounting standard-setting body of the International Financial Reporting Standards Foundation. • Journal entriesA journal entry, in accounting, is a logging of transactions into accounting journal items. The journal entry can consist of several items, each of which is either a debit or a credit. • leverageTo use in such a way to capture maximum value. • liabilitiesAn amount of money in a company that is owed to someone and has to be paid in the future, such as tax, debt, interest, and mortgage payments. • liabilitiesAn amount of money in a company that is owed to someone and has to be paid in the future, such as tax, debt, interest, and mortgage payments. • liquidityThe degree to which something is in demand and easily recovered, making it easily convertible to cash. Free to share, print, make copies and changes. Get yours at www.boundless.com

  17. Financial Statements • liquidityThe availability of cash in the short-term. • liquidityAn asset's ability to become solvent without affecting its value; the degree to which it can be easily converted into cash. • liquidity ratiototal cash and equivalents divided by short-term borrowings • liquidity riskThe risk that an asset, security, or commodity is not easily converted in cash without impacting the price of sale. • managerial accountingAccounting that combines strategic decision-making with accounting knowledge through providing specific tools to measure the financial implications of various internal activities. • materialityThe state of being consequential in the making of a decision. • minority interestIn accounting, minority interest (or non-controlling interest) is the portion of a subsidiary corporation's stock that is not owned by the parent corporation. • overheadThe expense of a business not directly assigned to goods or services provided. • owners' equitythe remaining interest in all assets after all liabilities are paid • perishableA good that has an expiration date, or can go bad. • ProfitabilityThe capacity to produce capital, in this context through organizational operations. • profitabilityThe capacity to make a profit. Free to share, print, make copies and changes. Get yours at www.boundless.com

  18. Financial Statements • ROAThe return on assets (ROA) percentage shows how profitable a company's assets are in generating revenue. • shareholders' equityThe remaining interest in assets of a company, spread among individual shareholders of common or preferred stock. • solvencyThe state of having enough funds or liquid assets to pay all of one's debts; the state of being solvent. • stakeholdersPeople outside of a company who have a special interest in the company. Some examples are suppliers, customers, and the community. • stockholderOne who owns stock. • tangible assetAny asset, such as buildings, land, equipment etc., that has physical form. • Tax accountingThe activity that focuses on satisfying legal accounting obligations through the preparation, analysis, and presentation of required tax documentation. Free to share, print, make copies and changes. Get yours at www.boundless.com

  19. Financial Statements Comparison of Various types of Assets Current assets vs. liquid assets vs. absolute liquid assets. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikipedia."Asset."CC BY-SA 3.0http://en.wikipedia.org/wiki/AssetView on Boundless.com

  20. Financial Statements Differences between Financial and Managerial Accounting This is a great image depicting the various differences in perspective found between different accounting methodologies. Looking at managerial accounting in this diagram, one can better understand its place in the organization. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikipedia."IFAC_Definition_of_MA.jpg."CC BY-SA 3.0https://upload.wikimedia.org/wikipedia/commons/2/20/IFAC_Definition_of_MA.jpgView on Boundless.com

  21. Financial Statements Balance Sheet Example This balance sheet demonstrates such common line items an account will be populated and measuring when creating and releasing this financial statement. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikimedia."DWBA_DBS.jpg."CC BY-SA 3.0https://upload.wikimedia.org/wikipedia/commons/9/96/DWBA_DBS.jpgView on Boundless.com

  22. Financial Statements Break-even Point The cost of goods sold often determines at what level of output (in terms of units) will produce a break-even point at the given price point the item is being sold. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikipedia."CVP-TC-Sales-PL.svg.png."CC BY-SA 3.0https://upload.wikimedia.org/wikipedia/commons/e/e9/CVP-TC-Sales-PL.svgView on Boundless.com

  23. Financial Statements Liabilities of the United States Liabilities of the United States as a fraction of GDP (1960-2009) Free to share, print, make copies and changes. Get yours at www.boundless.com Wikimedia."US-liabilities."CC BY-SA 3.0http://commons.wikimedia.org/wiki/File:US-liabilities.jpgView on Boundless.com

  24. Financial Statements Refining Operation Ratio analyses can be used to compare between companies within the same industry. For example, comparing the ratios of BP and Exxon Mobil would be appropriate, whereas comparing the ratios of BP and General Mills would be inappropriate. Free to share, print, make copies and changes. Get yours at www.boundless.com Industrial Blind Solutions."Industrial Blinds for the Chemical Industry."CC BYhttp://www.industrialblindsolutions.com/industries-chemical.phpView on Boundless.com

  25. Financial Statements Simple Direct Cash Flow Statement This is a simple direct monthly cash flow statement from a small business. It's worth noting that there are no investing activities in this example. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikimedia."Cash-flow.png."CC BY-SA 3.0https://upload.wikimedia.org/wikipedia/commons/6/6b/Cash-flow.pngView on Boundless.com

  26. Financial Statements Free to share, print, make copies and changes. Get yours at www.boundless.com Wikispaces."IB2-Business-p7 - 3.6 Ratio Analysis."CC BY-SAhttp://ib2-business-p7.wikispaces.com/3.6+Ratio+AnalysisView on Boundless.com

  27. Financial Statements Leverage Ratios Leverage ratios for some investment banks Free to share, print, make copies and changes. Get yours at www.boundless.com Wikipedia."Source Data - Leverage Ratios."CC BY-SA 3.0http://en.wikipedia.org/wiki/File:Source_Data_-_Leverage_Ratios.pngView on Boundless.com

  28. Financial Statements Sample Balance Sheet Sample of a small business's balance sheet, showing owners' equity. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikipedia."Balance sheet."CC BY-SA 3.0http://en.wikipedia.org/wiki/Balance_sheetView on Boundless.com

  29. Financial Statements Wikimedian's Income Statement Understanding an income statement is best accomplished by analyzing one. The above income statement is pulled directly from Wikipedia, and is the financial information they are offering to external stakeholders and the general public. The income statement starts with revenues, minuses costs and expenses, and results in a net gain or loss. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikimedia."Cascadia_Wikimedians_User_Group_-_Income_statement_as_of_Dec_312C_2015.jpg."CC BY-SA 3.0https://upload.wikimedia.org/wikipedia/commons/a/a7/Cascadia_Wikimedians_User_Group_-_Income_statement_as_of_Dec_31%2C_2015.jpgView on Boundless.com

  30. Financial Statements Increasing Profits Profitability ratios are used to assess a business's ability to generate earnings. Free to share, print, make copies and changes. Get yours at www.boundless.com Bristol Storage."Increased warehouse efficiency WILL increase your bottom line profits."CC BYhttp://www.bristol-storage.co.uk/blog/warehouse-efficiency/View on Boundless.com

  31. Financial Statements Financial Statement One form of financial statement is the income statement. Free to share, print, make copies and changes. Get yours at www.boundless.com Computer Accounting Software Help."Example Income Statement."CC BYhttp://www.computer-accounting-software-help.com/Example_Income_Statement.htmlView on Boundless.com

  32. Financial Statements Financial Statements Analysis Corporations report financial statements following Generally Accepted Accounting Principles (GAAP). Free to share, print, make copies and changes. Get yours at www.boundless.com Management Science.CC BYhttp://www.management-science.biz/financial%20analysis.htmView on Boundless.com

  33. Financial Statements Apple Inc's Income Statement Apple's revenues and net income rose greatly in 2011. Free to share, print, make copies and changes. Get yours at www.boundless.com Amazon%20Web%20Services."Boundless."CC BYhttp://s3.amazonaws.com/figures.boundless.com/50f02089e4b00e8d9dcb8038/Screen+Shot+2013-01-11+at+9.23.55+AM.pngView on Boundless.com

  34. Financial Statements Cash Cash is the most liquid asset in a business. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikimedia.Public domainhttp://upload.wikimedia.org/wikipedia/commons/6/63/USCurrency_Federal_Reserve.jpgView on Boundless.com

  35. Financial Statements Accounting Governmental and Nonprofit accounting follow different rules to those of commercial enterprises. Free to share, print, make copies and changes. Get yours at www.boundless.com Guider.CC BYhttp://guilderwire.com/accounting-tips-how-to-make-123-as-easy-as-a-b-c/View on Boundless.com

  36. Financial Statements A Sample Income Statement Expenses are listed on a company's income statement. Free to share, print, make copies and changes. Get yours at www.boundless.com Flickr."All sizes | y2cary3n6mng-5ha51l-income-statement-example | Flickr - Photo Sharing!."CC BY-SAhttp://www.flickr.com/photos/sampjb/7690678408/sizes/l/View on Boundless.com

  37. Financial Statements A Sample Income Statement Expenses are listed on a company's income statement. Free to share, print, make copies and changes. Get yours at www.boundless.com Flickr."All%20sizes%20%7C%20y2cary3n6mng-5ha51l-income-statement-example%20%7C%20Flickr%20-%20Photo%20Sharing!."CC BY-SAhttp://www.flickr.com/photos/sampjb/7690678408/sizes/l/View on Boundless.com

  38. Financial Statements Example of Double entry bookkeping Purchase Invoice Daybook Free to share, print, make copies and changes. Get yours at www.boundless.com Wikipedia."Double-entry bookkeeping system."GNU FDLhttp://en.wikipedia.org/wiki/Double-entry_bookkeeping_systemView on Boundless.com

  39. Financial Statements Liquidity This chart shows some estimations of various types of capital investments, alongside their respective risk, return, and liquidity. Free to share, print, make copies and changes. Get yours at www.boundless.com OpenStax CNX."Liquidity."CC BY 4.0http://cnx.org/contents/PjUIBDjx@4/How-Households-Supply-FinanciaView on Boundless.com

  40. Financial Statements Accounting Accounting allows a business to track its financial information. Free to share, print, make copies and changes. Get yours at www.boundless.com Pixabay."Calculator."Public domainhttp://pixabay.com/static/uploads/photo/2014/07/06/13/55/calculator-385506_640.jpgView on Boundless.com

  41. Financial Statements Various Accounting Perspectives This image demonstrates the various responsibilities and perspectives of different forms of accounting (those being tax accounting, managerial accounting and financial accounting). Free to share, print, make copies and changes. Get yours at www.boundless.com Wikipedia."IFAC_Definition_of_MA.jpg."CC BY-SA 3.0https://upload.wikimedia.org/wikipedia/commons/2/20/IFAC_Definition_of_MA.jpgView on Boundless.com

  42. Financial Statements Assets and Liabilities of the US Assets and liabilities of the US as a fraction of the GDP 1945-2009. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikimedia."US-assets-and-liabilities."CC BY-SA 3.0http://commons.wikimedia.org/wiki/File:US-assets-and-liabilities.jpgView on Boundless.com

  43. Financial Statements Sample Balance Sheet A balance sheet shows how the accounting equation is applied. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikipedia."Balance sheet."GNU FDLhttp://en.wikipedia.org/wiki/Balance_sheetView on Boundless.com

  44. Financial Statements Income Statement This image shows a basic income statement, including a line item for SG&A. This demonstrates where it is (under operating expenses). Free to share, print, make copies and changes. Get yours at www.boundless.com Wikipedia."SGA Income Statement.JPG."CC BY-SA 3.0https://en.wikipedia.org/wiki/Income_statementView on Boundless.com

  45. Financial Statements Example Domestic Balance Sheet This balance sheet shows the company's assets, liabilities, and shareholder equity. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikimedia."DWBA DBS."CC BY-SA 3.0http://commons.wikimedia.org/wiki/File:DWBA_DBS.jpgView on Boundless.com

  46. Financial Statements Attribution • Wikipedia."Asset."CC BY-SA 3.0http://en.wikipedia.org/wiki/Asset • Wiktionary."intangible asset."CC BY-SA 3.0http://en.wiktionary.org/wiki/intangible_asset • Wiktionary."tangible asset."CC BY-SA 3.0http://en.wiktionary.org/wiki/tangible_asset • Wikipedia."International Accounting Standards Board."CC BY-SA 3.0http://en.wikipedia.org/wiki/International_Accounting_Standards_Board • Wikipedia."Liability (financial accounting)."CC BY-SA 3.0http://en.wikipedia.org/wiki/Liability_(financial_accounting) • Wiktionary."liabilities."CC BY-SA 3.0http://en.wiktionary.org/wiki/liabilities • Wikipedia."Current liabilities."CC BY-SA 3.0http://en.wikipedia.org/wiki/Current_liabilities • Wikipedia."Accounting Equation."CC BY-SA 3.0http://en.wikipedia.org/wiki/Accounting%20Equation • Wiktionary."liabilities."CC BY-SA 3.0http://en.wiktionary.org/wiki/liabilities • Wiktionary."equity."CC BY-SA 3.0http://en.wiktionary.org/wiki/equity • Wikibooks."Accountancy/The Accounting Equation."CC BY-SA 3.0http://en.wikibooks.org/wiki/Accountancy/The_Accounting_Equation • Wikipedia."Journal entries."CC BY-SA 3.0http://en.wikipedia.org/wiki/Journal%20entries • Wikibooks."Accountancy/Introduction to Accountancy."CC BY-SA 3.0http://en.wikibooks.org/wiki/Accountancy/Introduction_to_Accountancy • Wikipedia."Ownership equity."CC BY-SA 3.0http://en.wikipedia.org/wiki/Ownership_equity • Wikipedia."Equity financing."CC BY-SA 3.0http://en.wikipedia.org/wiki/Equity_financing • Wiktionary."capital surplus."CC BY-SA 3.0http://en.wiktionary.org/wiki/capital_surplus • Wikipedia."Owner's equity."CC BY-SA 3.0http://en.wikipedia.org/wiki/Owner's_equity Free to share, print, make copies and changes. Get yours at www.boundless.com

  47. Financial Statements • Boundless Learning."Boundless."CC BY-SA 3.0http://www.boundless.com//business/definition/shareholders-equity • Wiktionary."owners' equity."CC BY-SA 3.0http://en.wiktionary.org/wiki/owners'+equity • Wikipedia."ROA."CC BY-SA 3.0http://en.wikipedia.org/wiki/ROA • Wikipedia."Market liquidity."CC BY-SA 3.0https://en.wikipedia.org/wiki/Market_liquidity • Wikipedia."Accounting liquidity."CC BY-SA 3.0https://en.wikipedia.org/wiki/Accounting_liquidity • Wiktionary."liquidity."CC BY-SA 3.0https://en.wiktionary.org/wiki/liquidity • OpenStax CNX."How Households Supply Financial Capital."CC BY 4.0http://cnx.org/contents/PjUIBDjx@4/How-Households-Supply-Financia • OpenStax CNX."Measuring Money: Currency, M1, and M2."CC BY 4.0http://cnx.org/contents/I43bJArL@6/Measuring-Money-Currency-M1-an • Wikipedia."Income statement."CC BY-SA 3.0http://en.wikipedia.org/wiki/Income_statement%23Operating_section • Wikipedia."Revenue."CC BY-SA 3.0http://en.wikipedia.org/wiki/Revenue • Wikipedia."Cash inflows."CC BY-SA 3.0http://en.wikipedia.org/wiki/Cash%20inflows • Wikipedia."Budget."CC BY-SA 3.0http://en.wikipedia.org/wiki/Budget • Wikipedia."Tax accounting in the United States."CC BY-SA 3.0https://en.wikipedia.org/wiki/Tax_accounting_in_the_United_States • Wikipedia."Accounting."CC BY-SA 3.0https://en.wikipedia.org/wiki/Accounting • Wikipedia."Financial accounting."CC BY-SA 3.0https://en.wikipedia.org/wiki/Financial_accounting • Wikipedia."Managerial Accounting."CC BY-SA 3.0https://en.wikipedia.org/wiki/Management_accounting • Wikipedia."Managerial risk accounting."CC BY-SA 3.0https://en.wikipedia.org/wiki/Managerial_risk_accounting • Wikipedia."Cash flow statement."CC BY-SA 3.0http://en.wikipedia.org/wiki/Cash_flow_statement%23Indirect_method • Wikipedia."Cash flow statement."CC BY-SA 3.0http://en.wikipedia.org/wiki/Cash_flow_statement%23Indirect_method Free to share, print, make copies and changes. Get yours at www.boundless.com

  48. Financial Statements • Wikipedia."Cash flow statement."CC BY-SA 3.0http://en.wikipedia.org/wiki/Cash_flow_statement%23Preparation_methods • Wikipedia."Management accounting."CC BY-SA 3.0http://en.wikipedia.org/wiki/Management_accounting%23An_alternative_view • Wikipedia."Tax accounting in the United States."CC BY-SA 3.0https://en.wikipedia.org/wiki/Tax_accounting_in_the_United_States • Wikipedia."Accounting."CC BY-SA 3.0https://en.wikipedia.org/wiki/Accounting • Wikipedia."Financial Accounting."CC BY-SA 3.0https://en.wikipedia.org/wiki/Financial_accounting • Wikipedia."Managerial accounting."CC BY-SA 3.0https://en.wikipedia.org/wiki/Management_accounting • Wikipedia."Managerial risk accounting."CC BY-SA 3.0https://en.wikipedia.org/wiki/Managerial_risk_accounting • Wikipedia."Balance sheet."CC BY-SA 3.0http://en.wikipedia.org/wiki/Balance_sheet • Wiktionary."balance sheet."CC BY-SA 3.0http://en.wiktionary.org/wiki/balance_sheet • Wiktionary."calendar year."CC BY-SA 3.0http://en.wiktionary.org/wiki/calendar_year • Wikipedia."Financial ratio."CC BY-SA 3.0http://en.wikipedia.org/wiki/Financial_ratio • Wikipedia."Quick ratio."CC BY-SA 3.0http://en.wikipedia.org/wiki/Quick_ratio • Wikipedia."Current ratio."CC BY-SA 3.0http://en.wikipedia.org/wiki/Current_ratio • Wiktionary."creditor."CC BY-SA 3.0http://en.wiktionary.org/wiki/creditor • Wiktionary."liquidity."CC BY-SA 3.0http://en.wiktionary.org/wiki/liquidity • ib2-business-p7 Wikispace."3.6 Ratio Analysis."CC BY-SA 3.0http://ib2-business-p7.wikispaces.com/3.6+Ratio+Analysis • OpenStax CNX."Rudy Lopes, Liquidity Ratios. September 17, 2013."CC BY 3.0http://cnx.org/content/m15612/latest/ • Wikipedia."SG&A."CC BY-SA 3.0https://en.wikipedia.org/wiki/SG%26A • Wikipedia."Income statement."CC BY-SA 3.0https://en.wikipedia.org/wiki/Income_statement Free to share, print, make copies and changes. Get yours at www.boundless.com

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