- Preface
- Cash Flows
- Balance Sheets
- Income Statements
- Quality of Reported Numbers
- Statement of Cash Flows
- Financial Reporting Environment
- Revenue & Customer-related Balance Sheet Concepts
- Cost of Sales and Supplier-related Balance Sheet Concepts
- Deferred Expenses and Long-Lived Assets
- Interest Expense and Creditor-Related Liabilities
- Tax Expense and Related Balance Sheet Concepts
- Owners’ Equity & Related Balance Sheet Concepts
- Comprehensive Income and Investments
- Financial Statement Analysis & Valuation Overview
Cost of Sales and Supplier-related Balance Sheet Concepts
Click below for preliminary videos and exercises for this chapter. Eventually, we plan to develop the full chapter content and post it here, similar to the Balance Sheet Chapter Map.
Videos:
What Do I See? Express: Inventory Costs Outflows- Cost of Sales and Inventory Disclosures
What’s Behind the Numbers? Express: Inventory Cost Outflows
Scenic: Cost of Sales and Inventories Basics
Scenic: LIFO Liquidations and LIFO Reserve Reversals
Exercises:
in.wbn.ins.010 Recording inventory cost inflows and financial-statement effects
in.wbn.outs.010 Determining inventory cost outflow measures and entries
Eagle Excel Model and Related Materials
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