![]() ![]() Additional supplemental disclosures frequently provide insight about subjects such as those noted in red. Other topics are of more general interest and cannot be communicated in strict mathematical terms (noted in red).įinancial accounting seeks to directly report information for the topics noted in blue. What are the corporate assets? Where does the company operate? What are the key products? How much income is being generated? Does the company pay dividends? What is the corporate policy on ethics and environmental responsibility? Many such topics are noted within the illustrated “thought cloud.” Some of these topics are financial in nature (noted in blue). What types of information is desired? What should be known about the companies in which an investment is being considered? If preparing a list of questions for the company’s management, what subjects would be included? Whether this challenge is posed to a sophisticated investor or to a new business student, the listing almost always includes the same basic components. In contemplating an investment in a public or private entity, there is certain information that will logically be needed to guide the decision process. Many more companies are private, meaning their stock and debt is in the hands of a narrow group of investors and banks. Public companies are those with securities that are readily available for purchase/sale through organized stock markets. The financial press and television devote seemingly endless coverage to headline events pertaining to large public corporations. Another option that will present itself is to lend money to a company, either directly, or by buying that company’s debt instruments known as “bonds.” Stocks and bonds are two of the most prevalent financial instruments of the modern global economy. Your future will be marked by opportunities to invest money in the capital stock of a corporation. Chapter 24: Analytics for Managerial Decision Making.Chapter 23: Reporting to Support Managerial Decisions.Chapter 22: Tools for Enterprise Performance Evaluation.Chapter 21: Budgeting – Planning for Success.Chapter 20: Process Costing and Activity-Based Costing.Chapter 19: Job Costing and Modern Cost Management Systems.Chapter 18: Cost-Volume-Profit and Business Scalability.Chapter 17: Introduction to Managerial Accounting.Chapter 16: Financial Analysis and the Statement of Cash Flows.Chapter 15: Financial Reporting and Concepts. ![]() Chapter 14: Corporate Equity Accounting.Chapter 12: Current Liabilities and Employer Obligations.Chapter 11: Advanced PP&E Issues/Natural Resources/Intangibles.Chapter 10: Property, Plant, & Equipment.Chapter 6: Cash and Highly-Liquid Investments.Chapter 5: Special Issues for Merchants.Chapter 1: Welcome to the World of Accounting. ![]()
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