TAILIEUCHUNG - Lecture Financial accounting: Tools for business decision making - Chapter 13: Financial analysis: The big picture

This chapter’s objectives are to: Apply the concepts of sustainable income and quality of earnings, apply horizontal analysis and vertical analysis, analyze a company’s performance using ratio analysis. | Financial Analysis: The Big Picture Kimmel ● Weygandt ● Kieso Financial Accounting, Eighth Edition 13 CHAPTER OUTLINE Apply the concepts of sustainable income and quality of earnings. 1 Apply horizontal analysis and vertical analysis. 2 LEARNING OBJECTIVES Analyze a company’s performance using ratio analysis. 3 The most likely level of income to be obtained by a company in the future. Unusual Items Separately identified on the income statement. Discontinued operations. Other comprehensive income. These “irregular” items are reported net of income tax. LO 1 LEARNING OBJECTIVE Apply the concepts of sustainable income and quality of earnings. 1 SUSTAINABLE INCOME SUSTAINABLE INCOME ILLUSTRATION 13-1 Statement of comprehensive income LO 1 Discontinued Operations Disposal of a significant component of a business. Income statement should report a gain (or loss) from discontinued operations, net of tax. SUSTAINABLE INCOME LO 1 Illustration: Assume that during 2017 Acro Energy Inc. has income

• Kế toán - Kiểm toán
• Financial accounting
• Lecture Financial accounting
• Business decision
• Kế toán tài chính
• Sustainable income
• Financial analysis
• Issues in financial accounting
• Financial statements
• Accounting standards
• Financial reporting
• Financial Accounting Standards Board
• Fundamental financial accounting
• Lecture Fundamental financial accounting concepts
• Financial statement
• Accounting cycle
• Accounting for accruals
• Accounting system
• Accounting activities
• Financial accounting practice
• Accounting information system
• Accounting terminology
• Reporting financial results
• Evaluating liquidity
• Business firms
• The financial reporting reform
• Accounting information
• Management accounting
• Accounting equation
• Accounting systems
• Decision making
• External financial reporting
• Accounting for business
• Lecture Accounting for business
• Financial accounting reports
• Statement of financial performance
• Accrual accounting systems
• Statement of financial position
• Mastering financial accounting essentials
• Financial accounting essentials
• Accrual accounting
• Income statement
• Accounting conventions
• Internal control
• Accounting for cash
• Accounting for receivables
• Computing uncollectible accounts expense
• Long term debt
• Accounting for long term debt
• Paper F3
• Revision kit 2016
• Accounting Financial
• Accounting Financial Review
• Financial Review accounting exam
• Study text 2016
• Language of business
• Double entry accounting system
• Credit terminology
• Merchandising businesses
• Accounting for merchandising businesses
• Accounting for inventories
• Cash discounts
• The accounting cycle
• International financial reporting standards
• Completing the accounting cycle
• Accounting worksheet
• Classified balance sheet