3. Financial Statement Primer Essentials
Introduction
Chapter 2 covered basic information related to financial statements. In this chapter, more in depth information related to financial statements will be presented. To gain additional insights into the topics of subsequent chapters, particularly ratio analysis, it is necessary to examine the finer details of financial statements. This chapter focuses on how the figures that appear in the financial statements are calculated. Figures that are covered include:
1. Value of assets
2. Inventory costing
3. Depreciation and Amortization
4. Revenue recognition
5. COGS
6. Leases
As employees and managers, we truly want to know if our actions are assisting the company to gain more solid financial footing ...
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