Module 2 & 3.docx - 1 Sources of information a...

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1. Sources of information a. Financial statements i. Balance sheet 1. Assets a. Current i. Cash ii. AR iii. Inventory iv. Intangibles – not physical 1. Trademarks 2. Licenses 3. Patents 4. Non-compete 5. Copyrights 6. Goodwill v. Pre=paids b. Long-term i. Property, plant, equipment ii. Depletion write-offs c. Other 2. Debt or liabilities a. Leases i. Capital or financing lease 1. Balance sheet entry ii. Operating lease 1. Off balance sheet entry 3. Equity a. Preferred stock b. Common stock c. Capital surplus, paid in capital d. Retained earning e. Treasury stock i. Stock repurchased by the firm from stockholders 1. Do not earn dividends 2. Do not have a vote on corporate issues ii. Rationale 1. No other investments 2. To lower the dividend payout 3. To increase earning per share 4. To increase control 5. To remove stock formt e market place 4. Assets=debt+equity ii. Income statement iii. Cash flow iv. Statement of retained earnings v. Statement of stockholder’s equity b. Footnotes c. Annual reports
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i. In-depth commentary d. Proxy statements e. Audit statements f. GAAP 2. Working capital cycle a. Cash b. Inventory c. Sale d. Accounts receivable 3. Accounts and account size are dependent on various factors a. Assets i. Sales volume ii. Selling price iii. Policy deciisons iv. Economix conditions v. Timing b. Debt or liabilities i. Asset deicions ii.
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  • Spring '08
  • McCabe
  • Balance Sheet, Financial Ratio, Generally Accepted Accounting Principles, account size

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