Accounting demystified : a self-teaching guide /
Leita A. Hart.
- New York McGraw-Hill 2006
- xvii, 333 páginas
- The demystified series .
Part One. The Big Picture : Where did all this lingo come from? -- The balance sheet-the mother of all financial statements -- The income statement-a focus on earnings -- The cash flow statement -Do we have enough for payroll? -- How the financial statements are related Part two. An overview of common accounting reports : different systems, different reports -- Quaterlt and annual financial report-a tour Part three. Debits and credits detail-rules, rules, rules : How ti tell if something is a debit or a credit -- A few simple trasactions -- Inventory valuation -- Guiding principles of accounting and adjusting entries -- Governmental and not-for-profit Part four. Financial indicators-using financial information to make decisions : Cautions about financial analysis -- Conducting a financial analysis-the prep work -- Profit ratios Liquidity and financial flexibility -- Cash ratios -- Financing ratios