• Tài chính doanh nghiệp - Chapter 1: The economic and institutional setting for financial reportingTài chính doanh nghiệp - Chapter 1: The economic and institutional setting for financial reporting

    Why financial statements are a valuable source of information. How the demand for financial information comes from its ability to improve decision making and monitor managers’ activities. How the supply of financial information is influenced by cost and benefit considerations. How accounting rules are established, and why those rules still allow...

    ppt28 trang | Chia sẻ: thuychi11 | Ngày: 01/02/2020 | Lượt xem: 344 | Lượt tải: 0

  • Tài chính doanh nghiệp - Chapter 2: Accrual accounting and income determinationTài chính doanh nghiệp - Chapter 2: Accrual accounting and income determination

    Cash-basis versus accrual income measurement. Revenue recognition under accrual accounting. The matching principle and recognizing expenses under accrual accounting. The difference between product and period costs. Income statement format and classification. Distinctions of special items on the income statement. How to report a change in acco...

    ppt43 trang | Chia sẻ: thuychi11 | Ngày: 01/02/2020 | Lượt xem: 410 | Lượt tải: 0

  • Tài chính doanh nghiệp - Chapter 3: Additional topics in income determinationTài chính doanh nghiệp - Chapter 3: Additional topics in income determination

    When is it appropriate to recognize revenue before or after the point of sale? Revenue recognition details for long-term construction contracts, agricultural commodities, and installment sales. Revenue principles for franchise sales, right of return, and “bundled” software sales. How the flexibility in GAAP for income determination invites manag...

    ppt41 trang | Chia sẻ: thuychi11 | Ngày: 01/02/2020 | Lượt xem: 447 | Lượt tải: 0

  • Tài chính doanh nghiệp - Chapter 4: Structure of the balance sheet and statement of cash flowsTài chính doanh nghiệp - Chapter 4: Structure of the balance sheet and statement of cash flows

    How balance sheet accounts are measured and classified. How balance sheet information is used. Balance sheet terminology and format outside the U.S. How notes aid your understanding of the firm’s accounting policies, subsequent events, and related-party transactions. How successive balance sheet and the income statement can be used to identify ...

    ppt39 trang | Chia sẻ: thuychi11 | Ngày: 01/02/2020 | Lượt xem: 467 | Lượt tải: 0

  • Tài chính doanh nghiệp - Chapter 5: Essentials of financial statement analysisTài chính doanh nghiệp - Chapter 5: Essentials of financial statement analysis

    How cause of change analysis and common-size and trend statements illuminate financial statement patterns and shed light on business activities. How competitive forces and business strategies affect firms’ financial statements. How return on assets (ROA) is used to evaluate profitability. How return on equity (ROCE) can be used to assess the ef...

    ppt34 trang | Chia sẻ: thuychi11 | Ngày: 01/02/2020 | Lượt xem: 470 | Lượt tải: 0

  • Tài chính doanh nghiệp - Chapter 6: The role of financial information in valuation and credit risk assessmentTài chính doanh nghiệp - Chapter 6: The role of financial information in valuation and credit risk assessment

    The basic steps in business valuation using free cash flows and abnormal earnings. Why current earnings are considered more useful than current cash flows for assessing future cash flows. The expanding use of fair value measurements in financial statements. What factors contribute to variation in price-earnings multiples.

    ppt36 trang | Chia sẻ: thuychi11 | Ngày: 01/02/2020 | Lượt xem: 447 | Lượt tải: 0

  • Tài chính doanh nghiệp - Chapter 7: The role of financial information in contractingTài chính doanh nghiệp - Chapter 7: The role of financial information in contracting

    What conflicts of interest arise between managers and shareholders, lenders, or regulators. How and why accounting numbers are used in debt agreements, in compensation contracts, and for regulatory purposes. How managerial incentives are influenced by accounting-based contracts and regulations. What role contracts and regulations play in s...

    ppt29 trang | Chia sẻ: thuychi11 | Ngày: 01/02/2020 | Lượt xem: 360 | Lượt tải: 0

  • Tài chính doanh nghiệp - Chapter 8: ReceivablesTài chính doanh nghiệp - Chapter 8: Receivables

    How to account for accounts receivable using net realizable value. How to analyze accounts receivable under net realizable value accounting. How to spot whether or not reported receivables arose from real sales. How and why interest is recorded on “non-interest bearing” notes. How to account for accounts receivable and notes receivable ...

    ppt19 trang | Chia sẻ: thuychi11 | Ngày: 01/02/2020 | Lượt xem: 368 | Lượt tải: 0

  • Tài chính doanh nghiệp - Chapter 9: InventoriesTài chính doanh nghiệp - Chapter 9: Inventories

    The relationship between inventory valuation and cost of goods sold. The two methods used to determine inventory quantities—perpetual and periodic. What types of costs are included in inventory. What absorption costing is and how it complicates financial analysis. The difference between inventory cost flow assumptions—weighted average, ...

    ppt40 trang | Chia sẻ: thuychi11 | Ngày: 01/02/2020 | Lượt xem: 474 | Lượt tải: 0

  • Tài chính doanh nghiệp - Chapter 10: Long - Lived assetsTài chính doanh nghiệp - Chapter 10: Long - Lived assets

    What measurement base is used for long-lived assets. What kinds of costs are capitalized and how joint costs are allocated among assets. How GAAP measurement rules complicate trend analysis and comparisons across companies. Why the carrying values of internally developed intangibles often differ from their real values. When long-lived a...

    ppt40 trang | Chia sẻ: thuychi11 | Ngày: 01/02/2020 | Lượt xem: 362 | Lượt tải: 0