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Lecture Business (4/e): Chapter 14 - Ferrell, Hirt, Ferrell

Chapter 14 - Accounting and financial statements. Learning objectives of this chapter include: Define accounting and describe the different uses of accounting information, demonstrate the accounting process, decipher the various components of an income statement in order to evaluate a firm's "bottom line",. | Part 6 Financing the Enterprise © 2015 McGraw-Hill Education. 1 CHAPTER 14 Accounting and Financial Statements CHAPTER 15 Money and the Financial System CHAPTER 16 Financial Management and Securities Markets 14-2 2 Learning Objectives LO 14-1 Define accounting and describe the different uses of accounting information. LO 14-2 Demonstrate the accounting process. LO 14-3 Examine the various components of an income statement to evaluate a firm’s bottom line. LO 14-4 Interpret a company’s balance sheet to determine its current financial position. LO 14-5 Analyze the statement of cash flows to evaluate the increase and decrease in a company’s cash balance. 14-3 3 The Nature of Accounting 14-4 4 Uses of Accounting Information 14-5 5 14-6 6 Accounting Cycle 14-7 7 Income Statement 14-8 8 Income Statement 14-9 9 Balance Sheet 14-10 10 Statement of Cash Flows 14-11 11 Ratio Analysis 14-12 12 14-13 Ratio Analysis 13 14-14 Ratio Analysis 14 14-15 Ratio Analysis . | Part 6 Financing the Enterprise © 2015 McGraw-Hill Education. 1 CHAPTER 14 Accounting and Financial Statements CHAPTER 15 Money and the Financial System CHAPTER 16 Financial Management and Securities Markets 14-2 2 Learning Objectives LO 14-1 Define accounting and describe the different uses of accounting information. LO 14-2 Demonstrate the accounting process. LO 14-3 Examine the various components of an income statement to evaluate a firm’s bottom line. LO 14-4 Interpret a company’s balance sheet to determine its current financial position. LO 14-5 Analyze the statement of cash flows to evaluate the increase and decrease in a company’s cash balance. 14-3 3 The Nature of Accounting 14-4 4 Uses of Accounting Information 14-5 5 14-6 6 Accounting Cycle 14-7 7 Income Statement 14-8 8 Income Statement 14-9 9 Balance Sheet 14-10 10 Statement of Cash Flows 14-11 11 Ratio Analysis 14-12 12 14-13 Ratio Analysis 13 14-14 Ratio Analysis 14 14-15 Ratio Analysis . | Part 6 Financing the Enterprise © 2015 McGraw-Hill Education. 1 CHAPTER 14 Accounting and Financial Statements CHAPTER 15 Money and the Financial System CHAPTER 16 Financial Management and Securities Markets 14-2 2 Learning Objectives LO 14-1 Define accounting and describe the different uses of accounting information. LO 14-2 Demonstrate the accounting process. LO 14-3 Examine the various components of an income statement to evaluate a firm’s bottom line. LO 14-4 Interpret a company’s balance sheet to determine its current financial position. LO 14-5 Analyze the statement of cash flows to evaluate the increase and decrease in a company’s cash balance. 14-3 3 The Nature of Accounting 14-4 4 Uses of Accounting Information 14-5 5 14-6 6 Accounting Cycle 14-7 7 Income Statement 14-8 8 Income Statement 14-9 9 Balance Sheet 14-10 10 Statement of Cash Flows 14-11 11 Ratio Analysis 14-12 12 14-13 Ratio Analysis 13 14-14 Ratio Analysis 14 14-15 Ratio Analysis 15