The document outlines various financial reporting topics, including segment reporting, revenues by product lines, and comprehensive income. It also covers investor-related concepts such as financial leverage, earnings per share, and stock options. Additionally, it discusses the statement of cash flows and its components, along with related financial ratios.
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Financial Reporting and Analysis - PDF Room-10
The document outlines various financial reporting topics, including segment reporting, revenues by product lines, and comprehensive income. It also covers investor-related concepts such as financial leverage, earnings per share, and stock options. Additionally, it discusses the statement of cash flows and its components, along with related financial ratios.
We take content rights seriously. If you suspect this is your content, claim it here.
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Contents ix
Segment Reporting 308
Revenues by Major Product Lines 310 Gains and Losses from Prior Period Adjustments 310 Comprehensive Income 313 Pro Forma Financial Information 313 Interim Reports 314 Summary 315 To the Net 316 Questions 317 Problems 318 Cases Case 8-1 Jeff’s Self-Service Station 326 • Case 8-2 Working on the Railroad 327 • Case 8-3 The Story of Starbucks—In Segments 328 • Case 8-4 Scoreboards, Electronic Displays, Etc. 330 • Case 8-5 Yahoo! Services 332 • Case 8-6 Eat at My Restaurant—Profitability View 334 • Web Case: Thomson One, Business School Edition 334
Chapter 9 For the Investor 335
Leverage and Its Effects on Earnings 335 Definition of Financial Leverage and Magnification Effects • Computation of the Degree of Financial Leverage • Summary of Financial Leverage Earnings per Common Share 338 Price/Earnings Ratio 339 Percentage of Earnings Retained 340 Dividend Payout 340 Dividend Yield 341 Book Value per Share 342 Stock Options (Stock-Based Compensation) 342 Restricted Stock 345 Stock Appreciation Rights 346 Summary 346 To the Net 347 Questions 348 Problems 349 Cases Case 9-1 Casey’s 355 • Case 9-2 Met-Pro Split 356 • Case 9-3 Stock-Based Compensation 357 • Case 9-4 Big Boy 360 • Case 9-5 News, News, News 362 • Case 9-6 Eat at My Restaurant—Investor View 364 • Web Case: Thomson One, Business School Edition 364
Chapter 10 Statement of Cash Flows 365
Basic Elements of the Statement of Cash Flows 366 Financial Ratios and the Statement of Cash Flows 372 Operating Cash Flow/Current Maturities of Long-Term Debt and Current Notes Payable • Operating Cash Flow/Total Debt • Operating Cash Flow per Share • Operating Cash Flow/Cash Dividends Alternative Cash Flow 375 Procedures for Development of the Statement of Cash Flows 375 Summary 381 To the Net 381 Questions 382