balance sheet

Balance Sheets

Chapter Map: Balance Sheets

 

Factors Driving Dispersion of Measures

Factors Driving Dispersion of Measures

Learning Objectives

  1. Understand the factors that drive the dispersion of ideal and actual measures.

  2. Qualitatively gauge the dispersion of actual reported measures and the confidence you should have when making decisions based on them.

Connecting Preparers' and Users' Decisions

Connecting Preparers' and Users' Decisions

Learning Objectives

  1. Connect accounting preparers’ and users’ decisions in a framework that illustrates the intertwined consequences of their decisions.

Analyzing Financial Condition: Basics

Analyzing Financial Condition: Basics

Learning Objectives

  1. Analyze companies’ financial condition using a top-down approach.

  2. Compare and contrast financial leverage, working capital, and asset risks across companies, industries, and time.

What's Behind the Numbers?

Section Map: What's Behind the Numbers?

Framing Record Keeping and Reporting

  • Accounts, entries and judgments behind the numbers
  • Balance-sheet equation matrix
  • Record-keeping and reporting map
  • Insider and outsider perspectives

Recording Entries: Balance-Sheet

Framing Record Keeping & Reporting

Framing Record Keeping and Reporting

Learning Objectives

Introduction

Introduction

In 1968, Bob Noyce and Gordon Moore founded Intel. Shortly after, the new company created the first single-chip microprocessor, which launched an information revolution that has transformed virtually every aspect of our lives.  
 
Like most entrepreneurs, Intel’s founders had few resources when they started their company.

Balance Sheets

Chapter Map: Balance Sheets

Chapter: Introduction

Outsider Perspective: What Do I See?

  • Things to look for on all financial statements
  • Top-down perspective of balance sheets

Insider Perspective:  What’s Behind the Nu

Accounting Judgment: Basics

Accounting Judgments: Basics

Learning Objectives

Recording Entries Using JEs

Recording Entries Using Journal Entries

Learning Objectives