How to Read a Financial Report. John A. Tracy
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List of Exhibits
1 Chapter 1Exhibit 1.1 Summary of Cash Flows During Year
2 Chapter 2Exhibit 2.1 Income Statement for YearExhibit 2.2 Year-End Balance SheetsExhibit 2.3 Single-Step Income Statement
3 Chapter 3Exhibit 3.1 Statement of Cash Flows for YearExhibit 3.2 Revenue and Expenses: Cash Flows Versus Accrual Amounts
4 Chapter 4Exhibit 4.1 Connecting Annual Income Statement with Year-End Balance SheetExhibit 4.2 Connecting Balance Sheet Changes with Statement of Cash Flows
5 Chapter 5Exhibit 5.1 Sales Revenue and Accounts Receivable
6 Chapter 6Exhibit 6.1 Cost of Goods Sold Expense and Inventory
7 Chapter 7Exhibit 7.1 Inventory and Accounts Payable
8 Chapter 8Exhibit 8.1 Selling, General, and Administrative Expenses and Accounts Payable
9 Chapter 9Exhibit 9.1 Selling, General, and Administrative Expenses and Prepaid Expenses
10 Chapter 10Exhibit 10.1 Property, Plant, and Equipment, Depreciation Expense, and Accumulated Depreciation
11 Chapter 11Exhibit 11.1 Accruing Unpaid Expenses
12 Chapter 12Exhibit 12.1 Income Tax Expense and Income Tax Payable
13 Chapter 13Exhibit 13.1 Net Income and Retained Earnings; Earnings per Share (EPS)
14 Chapter 14Exhibit 14.1 Cash Flow from Operating (Profit-Making) ActivitiesExhibit 14.2 Direct Method Format for Reporting Cash Flow from Operating Activities in the Statement of Cash Flows
15 Chapter 15Exhibit 15.1 Cash Flows from Investing and Financing Activities
16 Chapter 17Exhibit 17.1 External Financial Statements of Business (Without Footnotes)
Guide
1 Cover
3 Preface
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