Misc Links

• Tutorial : Finance for Non-finance Executives
  • Module 1 -> Unit 1 -> Financial Statements and Accounting Principles
• FASB - http://www.fasb.org/
• GAAP - http://www.wscpa.org/wscpa/4b33.cfm
• Software AG Balance Sheets

What have we learned ?

1. Introduction
2. Assets
3. Financial Statement Analysis

• Session 1 and 2
  • Introduction
  • Accounting
  • Accounting principles (GAAP)
  • Financial statements
  • Examples
  • Case study: Thomas Quinn Manufacturing
  • Readings: Chapters 1, 2, 3
• Session 3
  • Assets
  • Short-term investments and receivables
  • Trading investments
  • Receivables
  • Uncollectible accounts
  • Notes receivables
  • Examples
  • Readings: Chapter 5
• Session 4
  • Inventory
  • Cost of goods sold
  • Inventory costing methods
  • Perpetual inventory
  • Net purchases and net sales
  • Examples
  • Readings: Chapter 6
• Session 5
  • Plant assets and intangibles
  • Depreciation of plant assets
  • Disposal of plant assets
  • Depletion
  • Intangible assets
  • Examples
  • Readings: Chapter 7
• Session 6
  • Financial Statement Analysis
  • Horizontal analysis
  • Vertical analysis
  • Benchmarking
  • Financial ratios
  • Economic value added
  • Examples
  • Readings: Chapter 13

Book

Financial Accounting, 5th Edition - Harrisson, Horngren

http://www.prenhall.com/accounting