Study Guide for Mid-term

Study Guide for Mid-term - FI305 Mid-term Exam Study Guide...

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FI305 Mid-term Exam Study Guide Professor Hartman Disclaimer: This document is intended to help students review the topics presented during the first half of the course. It is not all-inclusive, i.e. it is quite possible there will be questions on the test that are not explicitly listed or mentioned in this document. Chapter 1 Review the contents of The Annual Report. What information does each section of the annual report contain and how useful is it? Know which items in the financial statements are subject to managers’ discretion and how this impacts the quality of the financial reporting. Understand the distinctions between nonrecurring and nonoperating items in the financial statements. Chapter 2 Understand the overall structure of the balance sheet, i.e. Assets = Liabilities + Equity Understand various categories of assets and the order with which they appear on the balance sheet. Distinction between cash, cash equivalents and short-term investments and how
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Study Guide for Mid-term - FI305 Mid-term Exam Study Guide...

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