Financial Statement Analysis Workbook, 5th Edition

Financial Statements Exercises

FINANCIAL STATEMENT ITEMS

Indicate in which of the principal financial statements each item appears.

Question 1

Please indicate in which of the Financial Statements the following items belong.
Item	Balance Sheet	Income Statement	Statement of Cash Flows
Accounts Payable
Accumulated Depreciation
Adjusted Net Income
Capital Expenditures
Cash and Equivalents—Change
Common Shares Outstanding
Current Debt—Changes
DIRECT OPERATING ACTIVITIES
Earnings per Share (Fully Diluted)
Earnings per Share (Primary)
Equity in Net Loss (Earnings)
Extraordinary Items
Financing Activities—Net Cash Flow
Gross Plant, Property, & Equipment
Income before Extraordinary Items
INDIRECT OPERATING ACTIVITIES
Interest Paid—Net
INVESTING ACTIVITIES
Investment Tax Credit
Long‐Term Debt Due in One Year
Minority Interest
Net Receivables
Operating Activities—Net Cash Flow
Other Assets and Liabilities—Net Change
Other Investments
Preferred Stock—Nonredeemable
Pretax Income
Retained Earnings
Sale of Property, Plant, and Equipment
Selling, General, & Administrative Expense
Stock Equivalents
Total Current Assets
Total Income Taxes
Total Preferred Stock

Question 2

Please indicate in which of the Financial Statements the following items belong.
Item	Balance Sheet	Income Statement	Statement of Cash Flows ...