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| Financial and Managerial Accounting - Managerial Volume II Ch 12-25 Horngren Harrison Braun | |
| Corporations: Retained Earnings and the Income Statement | |
| Identify the issues related to evaluating the quality of a company's earnings | |
| Calculate earnings per share and a price/earnings ratio | |
| Define and explain prior period adjustments and comprehensive income | |
| Account for stock dividends and stock splits | ... MORE |
| Prepare a statement of stockholders' equity | |
| Evaluate the effects of stock splits, stock and cash dividends, treasury stock transactions, and the acquisition of assets on a corporationrsquo;s financial statements and performance measures | |
| Long-Term Liabilities | |
| Explain the purpose and use of using long-term liabilities to finance investment in long-term assets | |
| Evaluate financial leverage using different measures | |
| Calculate payments, debt reduction and interest expense for installment notes and mortgages | |
| Record transactions involving installment notes and mortgages | |
| Describe the major characteristics of bonds payable | |
| Utilize various sources to identify types, prices and credit ratings of various types of bonds | |
| Record transactions for the issuance of bonds at face value, at a discount, and at a premium | |
| Record transactions for the recording of bond interest expense using the straight-line method | |
| Record transactions for the retirement of bonds and the conversion of bonds into stock | |
| The Statement of Cash Flows | |
| Describe the statement of cash flows, and define cash and cash equivalents | |
| Calculate cash flows from operations using the indirect method | |
| Calculate cash flows from investing and from financing activities | |
| Prepare a statement of cash flows in good format | |
| Interpret and use the statement of cash flows to analyze management decisions | |
| Calculate free cash flow | |
| Table of Contents provided by Publisher. All Rights Reserved. |