TY - BOOK AU - Plewa Frakline J. AU - Friedlob, George T. TI - Understanding Income statements SN - 047110387 U1 - 657.3 22 PY - 1995/// CY - New York PB - John Wiley and sons KW - Income statements KW - Financial statements N1 - 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 ER -