TAILIEUCHUNG - Lecture Managerial accounting - Chapter 12: Financial statement analysis

Chapter 12 - Financial statement analysis. After studying this chapter you will be able to understand: horizontal analysis of financial statements, common size financial statements, ratio analysis, industry analysis. | CHAPTER © jsnyderdesign / iStockphoto 12 FINANCIAL STATEMENT ANALYSIS HOW HEALTHY IS C&C? C&C’s cash balance has fallen dramatically, and George Douglas wonders why. Cedric Renn, a potential employee, wonders if C&C will be around for the long term. Meredith Lincoln wonders if she should increase C&C’s credit limit. Each can use C&C’s financial statements to help answer their question. HORIZONTAL ANALYSIS OF FINANCIAL STATEMENTS Unit 12 1 . Unit Unit © Tomwang112 / iStockphoto Unit HORIZONTAL ANALYSIS Shows the percentage increase or decrease in a particular line item on the financial statements; may also be expressed in dollars Requires two years’ of information to calculate The earliest year is considered the “base year” HORIZONTAL ANALYSIS Current Year Amount – Base Year Amount Base Year Amount HORIZONTAL ANALYSIS: SALES REVENUE 12/31/13 12/31/12 $ Change % Change Sales revenue $5,237,000 $4,654,000 $583,000 Cost of goods sold 3,876,432 3,464,440 411,992 .

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• Managerial accounting
• Lecture Managerial accounting
• Process costing
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• Financial statement analysis
• industry analysis
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