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Ebook Financial reporting, financial statement analysis, and valuation - A strategic perspective (7th edition): Part 2

(BQ) Part 2 book "Financial reporting, financial statement analysis, and valuation" has contents: Operating activities, accounting quality, forecasting financial statements, risk adjusted expected rates of return and the dividends valuation approach,.and other contents. | HLEN-09-1211-FM.qxd:. 6/30/10 3:21 PM Page xxvii Step 2: Projecting Operating Expenses 800 Projecting Cost of Goods Sold 801 Projecting Selling, General, and Administrative Expenses 802 Projecting Other Operating Expenses 803 Projecting Nonrecurring Operating Gains and Losses 804 Step 3: Projecting Operating Assets and Liabilities on the Balance Sheet 804 Projecting Cash 807 Operating Asset and Liability Forecasting Techniques 811 Projecting Marketable Securities 812 Projecting Accounts Receivable 813 Projecting Inventories 814 Projecting Prepaid Expenses and Other Current Assets 814 Projecting Investments in Noncontrolled Affiliates 815 Projecting Property, Plant, and Equipment 815 Projecting Amortizable Intangible Assets 818 Projecting Goodwill and Nonamortizable Intangible Assets 818 Projecting Other Noncurrent Assets 819 Projecting Assets That Vary as a Percentage of Total Assets 819 Projecting Accounts Payable 820 Projecting Other Current Accrued Liabilities 820 Projecting Current Liabilities: Income Taxes Payable 821 Projecting Other Noncurrent Liabilities 821 Projecting Deferred Income Taxes 822 Step 4: Projecting Financial Assets, Financial Leverage, Common Equity Capital, and Financial Income Items 822 Projecting Financial Assets 823 Projecting Short-Term Debt and Long-Term Debt 823 Projecting Interest Expense 824 Projecting Interest Income 825 Projecting Bottling Equity Income 826 Projecting Preferred Stock and Minority Interest 827 Projecting Common Stock and Capital in Excess of Par Value 827 Projecting Treasury Stock 827 Projecting Accumulated Other Comprehensive Loss 829 Step 5: Projecting Nonrecurring Items, Provisions for Income Tax, and Changes in Retained Earnings 829 Projecting Nonrecurring Items 830 Projecting Provisions for Income Taxes 830 Net Income 830 Retained Earnings 831 Step 6: Balancing the Balance Sheet 832 Balancing PepsiCo’s Balance Sheets 832 Closing the Loop: Solving for Co-determined Variables 834 Step 7: Projecting the Statement