I want to know the composition of financial statement and want are the most approapriate method or techniques used to analysed the financial statement.
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Financial statements are Profit and Loss, Balance Sheet and Cash Flow. Look their composition in your textbook or wikipedia. Youanalyse themby computing a bunch of ratios, reflecting profitability (profit/sales, /assets), liquidity (Current Assets/Current Liabilities), debt burden (debt/equity, interest leverage) and whatever else.
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3 are the most important things that a finance manager should know\n1. Explain any financial statement\n2. Explain variances between balance sheets from different periods\n3. Be able to calculate the cash flow with both balance sheet
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chartereted financial analysist(u.s.a.
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And if you need more than just a formula, here's some background information on the writing process that may help:\n\nhttp://www.angelfire.com/wi/writingprocess/\nhttp://www.csuohio.edu/writingcenter/writproc.html\nhttp://freedom.up.net/~msbones/ww01000.htm\n\nGood luck with your essay!\n~Tia~
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Accounting tends to be one of those subjects that you either get it or your don't.  The best advice is to keep practicing the t-table exercises until you find that "A-HA!" threshold.\n\nHere are some basics.\n\nIncome Statement\nNet Sales\n - Cost of goods sold\n   (Labor, Materials, Overhead, Delivery, etc.)\n= Gross Margin\n - Selling, General & Administrative expenses\n= Operating Profit\n - Interest\n= Profit before taxes\n\n\n\nBalance Sheet\nAssets\n Cash\n Investments\n A/R\n Inventories\n PP&E\n\nLiabilities\n A/P\n Long-term debt\n Other liabilities\n Reserves\n\nShareholder's equity\n Common stock\n Retained earnings
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See links and sublinks at http://www.itt.edu/staff/boyter/links/index.html#CHEMISTRY_ANALYTICAL
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It depends on the job and the employers tastes.  If you have no programming experience, the best thing you can do is to try use your computer smarts to advance yourself in the field of finance.  Get a job as an analyst and since you are really good w/ computers, you can leverage that skill to do the job of an analyst, better than the person who DOESN'T have that computer skill.
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I guess you mean technical analysis for securities with respect to investment decisions. If you are new to finance, I recommend this link: http://www.investopedia.com/university/technicalanalysis/
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For the indirect method:\nOPERATING ACTIVITIES\n1. Start with net income. Then add depreciation expense, add (subtract) losses (gains) on the disposition of fixed assets, investment losses (gains), amortization of intangibles, and cumulative effect of change in accounting principle. These charges (credits) must be added (subtracted) because they are non-cash in nature.\n\n2. Then, look at the balance sheet and add (subtract)decreases (increases) in operating assets (e.g. accounts receivable, inventory, prepayments) for the period. For example, if prepaid insurance increases by $1,000, add $1,000 to the operating activities section. This must be done because the balance of the account increased (i.e. cash outflow) but this has not yet been reflected in net income. Next, add (subtract) increases (decreases) in operating liabilities (e.g. accounts payable, accrued expenses, taxes accrued, salaries payable).\n\nNote: The investing activites and financing activites section are the same under both the direct and indirect methods. The indirect method only applies to the operating activites section.\n\nINVESTING ACTIVITES\n\n1. Analyze the activity in the fixed asset and investment accounts. Determine the amount of cash paid for capital expenditures and purchases of investments classified as held-to-maturity or available for sale (Note that purchases and sales of trading securities are considered operating activities. The change in balance of trading securities assets should be included in the operating activites section.).\n\n2. Determine the amount of cash received for sales of fixed assets or investments. Report this amount as a cash inflow.\n\n3. For steps 2 and 3, merely taking the change in balance of the fixed asset and investment accounts will not work. You must analyze the activity in the accounts.\n\n4. Also include in this section cash paid to acquire companies. The amount of cash outflow reported should be net of cash received in the acquisition. Conversely, include cash received from the sale of subsidiaries in this section. Note that when there is an acquistion or divestiture, the change in the operating assets and liabilties on the balance sheet will not match the change reported in the operating activites section of the statement of cash flows because the amounts shown in the operating activites section do not include the change in the asset or liability due to the acquisition or divestiture.\n\nFINANCING ACTIVITES\n\n1. Determine the change in short-term debt. If short-term debt increased during the period, report a cash inflow. If it decreased, report a cash outflow. This amount may be reported as a net number if the maturities of the short-term debt do not exceed 90 days. Otherwise, the gross amounts must be reported.\n\n2. Determine the amount of long-term debt issued. Show this amount as a cash inflow. Determine the amount long-term debt repaid/retired. Show this amount as a cash outflow. \n\n3. Do not show interest paid in this section. All interest paid is an operating activity.\n\n4. Determine the amount of dividends paid during the period. Show this amount as a cash outflow. Note that dividends received are not a financing cash flow and should be reported as operating activities.\n\n5. Determine the amount of cash received for the issuance of stock. Report this amount as a cash inflow. Report repurchases of common stock separately in this section as a cash outflow.\n\n6. If there were any debt issue costs incurred (underwriting fees, bond discount), they should be reported as a cash outflow in this section.\n\n7. If there were excess tax benefits from share-based payment arrangements credited to paid-in capital, these amounts would also be reported as financing cash inflow.\n\nGOOD LUCK!!!! Post additional questions if you need help.
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Income statement: Shows how net revenue turns into the net income.\n\nBalance sheet: Shows assets and liabilities.\n\nCash flow statement: Shows incoming and outgoing money.
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Do you mean statement of cash flows?\n\nHere is an example:\nSample Technology Corporation\nStatement of Cash Flows\nFor the Year Ended December 31, 2006\n\nCash Flows from Operating Activities    \n   Net Income    \n   Adjustments    \n      Depreciation Expense    \n      Amortization Expense    \n      Gain on Sale of Equipment    \n      Increase in Accounts Receivable    \n      Decrease in Unearned Rent Revenue    \n      Decrease in Inventories    \n      Increase in Accounts Payable    \n      Increase in Prepaid Expenses    \n      Increase in Income Taxes Payable    \n\nNet Cash Provided by Operating Activities\n   \n     \nCash Flows from Investing Activities    \n   Purchase of Available-for-sale Securities    \n   Sale of Equipment    \n   Purchase of Buildings    \n\nNet Cash Used in Investing Activities\n   \n     \nCash Flows from Financing Activities    \n   Borrowings from Banks    \n   Issuance of Common Stock    \n   Payment of Cash Dividends    \n\nNet Cash Used in Financing Activities\n   \n     \nNet Increase/Decrease in Cash and Cash Equivalents    \nCash and Cash Equivalents, January 1, 2006    \nCash and Cash Equivalents, December 31, 2006
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try this site..\n\n\nhttp://www.futureaccountant.com/process-costing/study-notes/\n\nhttp://www.futureaccountant.com/standard-costing-variance-analysis/study-notes/
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A Short Guide to Film Analysis \n\n\nTo interpret the meaning of any particular film or sequence of film, we need to consider not simply "what happens" in the film (e.g. narrative, action, plot), but how it is filmically constructed. The list of film terms below is designed as a quick index of the many elements of film language that can be at work in any given moment of a film. We can only decipher the meaning(s) of a sequence of film by carefully analyzing how the various elements of film language are working in each particular shot, from one shot to the next, and throughout the film as a whole. While an interpretation of a film can be situated within a variety of contexts (social, historical, generic, theoretical, etc.), it must always carefully consider, and analyze, the particular use and effects of film language in a given shot, sequence or film. To begin this process, when you view a film you need to do so with a critical eye, and ear, to each of the major areas of film language noted below. Review this guide before and after screenings, and use it to help yourself take specific notes about film language and to help develop close filmic analysis of your observations. \n\n\nThe purpose of becoming familiar with the elements of film language listed here is NOT that you merely identify them in a film, but that you eventually analyze how they are working and what meanings they produce. Learning to analyze film, like so many things, often means learning to ask the right questions so that you can then develop interesting answers. As you view, ask yourself questions like: Which of these cinematic elements are working most actively and how? (E.g. How is the camera moving? How are things lit? How are shots edited together? Etc.) Most importantly, you need to consider what particular effects and meanings are produced through the manipulation of these elements? That is, what is the significance of the camera's movement in a given instance, of the lighting, the editing, etc.? What specific meanings, feelings, comments and/or associations arise out of the specific manipulation of these elements in each case? These and the sample questions below by no means cover all of the possible questions one can ask of how film language functions, but serve to get you started in generating such questions yourself as you screen and study films. Feel free to add critical questions, terms and ideas to this handout that you find useful prompts in your own process of developing close filmic analysis, or close "readings," of films and film sequences.\n\nGlossary of Film Language \n\nNarrative \nEditing \nCinematography \nStaging/ Mise-en-Scene \nSound \nAdditional Elements of Film \n \nI. NARRATIVE \nWhat story, plot and action transpire in the shot, the sequence, the film? What is the function of a given sequence within the larger narrative? How does it contribute to ongoing themes, conflicts, and oppositions at work throughout the film? What are the underlying issues and conflicts propelling the narrative? What element(s) of the narrative does a given sequence introduce, explain, suggest, and/or resolve? How is the narrative told (does it unfold in a linear fashion? is it fragmented? episodic? does it use flashbacks? flashforwards?)? How many simultaneous narratives unfold? How do they relate to one another? Which elements of film language are most prominently used to narrate the story? Is there an identifiable source of narration? How does the narrative position the spectator? Is our knowledge restricted to, or greater than, that of particular characters? If so, who, how and why? What are the consequences and effects of these various narrative forms? \n\n\nII. EDITING \nEditing determines how shots are joined. We can consider the transitions and relations from shot to shot, from scene to scene and throughout the film as a whole. While a clean break from one shot to another is described as a "cut," we can be far more
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Forensic accounting is used in court. It provides an accounting analysis that is suitable to the court which will form the basis for discussion, debate and ultimately dispute resolution.
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accural accounting will show that you are recognizing the expense and paying it when it is due. Take for example employee's pay. Your pay period runs sunday to sunday. Your quarter ends on a Wednesday. This must be recognized in your journal and ledger as it won't be on the employee's check. It must be explained so you will use accural accounting.\ncash accounting is like sales with cash when something is sold something is paid for. Record sales journalize then post.\nfor financial statements use accrual accounting as there will be areas that run beyond the fiscal period yet have to adhere to the GAAP
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This is more complicated than can a short answer will allow but here's a start:\n\nThe method used in reporting cash flows will be apparent from the top and bottom lines.  If the top line is net income, and everything adds to net income, then they are using indirect.  If the top portion has changes in net working capital (change in receivables, change in cash, change in payables) then the firm is using direct.\n\nThe 10-K will ideally have multiple years' data, but that doesn't always happen.  However, you can look up the 10-K for the same quarter prior year for comparison purposes.  From there get comparative net income and operating cash flows.
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Dear Friend first the better you learn from the experianced accountant or tutor not online. \n\nbut i can define the basics\n--------------------------\nGenerally Accepted Accounting Principles (GAAP) \n\n--------------------------------------------------------------------------------\n\nWhat it is:\n"GAAP" is an acronym that stands for Generally Accepted Accounting Principles. GAAP is a framework of accounting standards, rules and procedures, defined by the professional accounting industry, which has been adopted by nearly all publicly traded U.S. companies.\n\n\n \nHow it Works/Example(s):\nGAAP principles, which are updated regularly to reflect the latest accounting methodologies, are the definitive source of accounting guidelines that companies rely on when preparing their financial statements. The standards are established and administered by the American Institute of Certified Public Accountants (AICPA) and the Financial Accounting Standards Board (FASB).\n\nGAAP rules and procedures are what govern corporate accountants when they present the details of a company's financial operations. These details can be found in such places as quarterly balance sheets or income statements, 10-Q filings, or annual reports. Examples of GAAP measures include net earnings, gross income, and net cash provided by operating activities.\n\nWhy it Matters:\nInvestors should always review a company's GAAP financial results, as the standardized methodology provides a reliable means of comparing financial results from industry to industry and from year to year. However, GAAP rules are sometimes subject to different interpretations, and unscrupulous companies often find a way to bend or manipulate them to their advantage. Furthermore, it is commonplace -- even for accurate results where GAAP principles were conservatively applied -- for financial results to be restated at some point in the future.\n\nOften, the most insightful way to compare a company's performance against prior periods is to use non-GAAP measures. Management, analysts, and investors routinely use these metrics to gauge a firm's progress. A few widely used examples of non-GAAP measures include free cash flow, pro-forma earnings, and adjusted income from continuing operations. Sometimes, certain non-GAAP figures are common within an industry, and these tools often prove useful when comparing competitors. Casino companies, for example, often use earnings before interest, taxes, depreciation, and amortization (EBITDA) as a core measure of performance. Meanwhile, lodging companies nearly always rely on revenues per available room (RevPAR). Analysts in the retail sector focus on same-store sales, known as comps -- a measure of revenues that strips out the impact of new store expansion.\n\nThe SEC requires that these alternate methods of evaluating a firm's results be disclosed as "non-GAAP" figures and reconciled with the closest comparable GAAP measure. Because they can vary widely from firm to firm (for example, some retailers define same-store sales as revenues from units that have been open for 12 months, while others use 18 months), non-GAAP calculations do not always provide an apples-to-apples comparison. For this reason, these alternative measures are not meant to replace GAAP, but should instead be used in conjunction with it.\n\n\n---------------------------\nCheck these helful links below.\n\nThis will be helpful for you to understanding the besics and comparision.\nhttp://www.iaseminars.com/ifrs-business-combinations.html \n\nThis will suggest you the principles\nhttp://about.reuters.com/ar1998/items/reuters_140.html