Finance & Securities Law University of Virginia
This outline covers various aspects of preparing and analyzing financial statements (Balance Sheets, Statements of Cash Flows, Income Statements, and Statements of Shareholders' Equity).
The outline includes further details on calculation and use of:
performance indicating ratios (e.g. Return on Equity)
revenue recognition
bad debts
monetizing accounts receivable
calculating cost of goods sold
treatment of manufacturing inventories
dealing with long-lived or intangible assets
accounting for entity or method changes
accounting for various stock transactions
investing in other entities
debt financing and amortization of bond discounts
leases, accounting for contingencies and commitments
basic assumptions and regulatory bodies in the field of accounting.
Each of the three people who contributed to and used this outline received an A.
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