Understanding Income statements /

Plewa Frakline J.

Understanding Income statements / - New York John Wiley and sons 1995 - 296; p. : ill; 26 cm.

Understanding income statement

1. The accounting process

2. Beginning with business cash flows –an illustration

3. General purpose financial statements an illustration

4. The balance sheet – an illustration

5. Illustrative income statement and statement of cash flows

6. Accounting conventions and assumptions

7. The income statement

8. Operating revenues

9. Cost of goods sold and operating expensive

10. Manufacturing costs

11. Process costs and standards costs

12. Inventory flows to costs of goods sold

13. Depreciation, depletion and amortization

14. Nonoperating revenues and expenses including income taxes, discontinued operations extraordinary items, and accounting changes

15. Earning per share

16. The income statement, owners’ equity, and retained earnings

17. The income statement and the statement of cash flow

18. Mergers and consolidate income statements

19. Contents of the annual report

20. Contents of the annual report – footnotes and supplementary information

21. Comparative analysis

22. Ratio analysis

23. The quality of earning

24 Income statements of foreign companies








Includes Index: P 293-295

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657.3 / PLE