Reading Financial Reports For Dummies, 3rd Edition

Index

Numerics

• 8-K form, 13, 251–253
• 10-K form, 12, 248–250
• 10-Q form, 12, 246–247
• 1065 form, 22

A

• AAERs (Accounting and Auditing Enforcement Releases), 314
• account format, balance sheet, 76
• accounting
  • accrual, 42, 43–44, 333
  • cash-basis, 42, 43–44, 334
  • Chart of Accounts, 48–55
  • debits and credits, 44–48
  • double-entry, 8, 45, 334
  • overview, 41
  • profit, 55–56
  • when company’s in trouble, 330
• Accounting and Auditing Enforcement Releases (AAERs), 314
• accounting policies note
  • changes in, 134–135
  • depreciation, 121–122
  • expenses, 122–124
  • overview, 120–121
  • revenue, 122
• accounts payable
  • defined, 85, 86, 333
  • operating activities section, statement of cash flows, 111
  • as undervalued liability, 310–311
• Accounts payable account, 52
• accounts payable turnover ratio, 220–221
• accounts receivable
  • current assets, 79
  • defined, 333
  • improving cash flow with collection of, 226–228
  • monitoring, 302–303
  • operating activities section, statement of cash flows, 110
  • overstated assets, 308–309
  • when company’s in trouble, 331
• Accounts receivable account, 50
• accounts receivable aging schedule, 218–219
• accounts receivable turnover ratio, 215–218
• accrual accounting, 42, 43–45, 333
• accrued expenses payable, 311–12
• accrued liabilities, 86, 333
• Accrued payroll taxes account, 52
• accumulate rating, 275
• accumulated amortization, 48
• accumulated depreciation, 47–48, 84
• Accumulated depreciation account, 50–51
• acid test ratio (quick ratio), 171–173
• acquisitions
  • consolidated financial statements, 147
  • diluted,