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The Fundamentals of Financial Statement Analysis as Applied to the Coca-Cola Company by Carl McGowan

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CHAPTER 2

Financial Ratio Analysis—Calculating and Graphing Ratios

Financial Statements

In corporate financial reports there are two constructed financial statements and two derived financial statements. Constructed financial statements are the Balance Sheet and Income Statement, which consist of financial information derived from journal entries. The Balance Sheet is a cross-sectional representation of the company at a point in time and is a stock concept, that is, measurements at a point in time. The Balance Sheet represents the total of all the transactions that have occurred in the company up to that point in time. Alternatively, the Income Statement is a flow concept that reports what happened to the company over the latest reporting period. ...

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