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Ebook Financial accounting (7/E): Part 2

(BQ) Part 2 book "Financial accounting" has contents: Reporting and interpreting liabilities, reporting and interpreting bonds, reporting and interpreting owners’ equity, reporting and interpreting investments in other corporations, analyzing financial statements, statement of cash flows. | Confirming Pages LEARNING OBJECTIVES After studying this chapter, you should be able to: 1. Define, measure, and report current liabilities. p. 457 2. Use the quick ratio. p. 458 3. Analyze the accounts payable turnover ratio. p. 460 Lecture Presentation LP-9 www.mhhe.com/libby7e 4. Report notes payable and explain the time value of money. p. 463 5. Report contingent liabilities. p. 465 6. Explain the importance of working capital and its impact on cash flows. p. 467 7. Report long-term liabilities. p. 469 8. Compute present values. p. 471 9. Apply present value concepts to liabilities. p. 475 lib11021_ch09_454-503.indd 454 27/06/10 10:40 AM Confirming Pages CHA P T ER NI NE REPORTING AND INTERPRETING LIABILITIES E ach week, Starbucks serves customers more than 50 million times. The company, founded in 1985, has 16,680 coffeehouses and does business in 49 international markets. The mission statement for the company is “to establish Starbucks as the premier purveyor of the finest coffees in the world.” After 16 years of continuous growth, for the first time the company is experiencing slower growth, store closures, and cost reductions. Despite challenges, management remains confident that the Starbucks brand is strong and that the company can return to growth by staying true to its core values. To achieve its goals, Starbucks must focus on a number of activities. The annual report identifies several of them: FOCUS COMPANY: Starbucks ■ ■ MANAGING FINANCING ACTIVITIES www.starbucks.com ■ Serve the finest cup of coffee in the world. Grow the company one customer at a time based on exceptional customer service. Make someone’s day with a relaxing in-store experience including music, art, and high-speed wireless Internet access. In addition to these operating activities, management must focus on a number of critical financing activities to ensure that the company remains profitable and is able to generate sufficient resources to maintain liquidity and .