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ACCO 310
> Appendix 5A: Ratio Analysis > Flashcards
Appendix 5A: Ratio Analysis Flashcards
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ACCO 310
(42 decks)
Review: Accounting Cycle Basics
1.1: Financial Statements and Financial Reporting
1.2: Standard Setting
1.3: Generally Accepted Account Principles
1.4: Challenges and Opportunities in the Accounting Profession
2.1: Conceptual Framework
2.2: Qualitative Characteristics of Useful Information
2.3: Elements of Financial Statements
2.4: Foundational Principals
2.5: Financial Reporting Issues
2.6: IFRS ASPE Comparison
4.1: Performance
4.2: Quality of Earnings/Information
4.3: Measurement of Income
4.4: Discontinued Operations
4.5: Statement of Income and Statement of Comprehensive Income
4.6 The Statement of Retained Earnings and the Statement of Changes in Equity
4.7 Disclosure and Analytics
4.8 IFRS/ASPE Comparison
21.1 Changes in Accounting Policies and Estimates, and Errors
21.2 Analytics
21.3 IFRS/ASPE Comparison
5.1: Usefullness of Statement of Financial Position and Cash flow from Business Perspective
5.2 and 5.3: Usefulness and Limitations of the Statement of Financial Position
5.4: Preparation of Classified Statement of Financial Position (Balance)
5.5: Other Required Disclosers
5.6: Techniques of Disclosure
5.7: Purpose, Content and Format of a Statement of Cash Flows
5.8: Preparation of Statement of Cash Flows
5.9: Usefulness of Statement of Cash Flows
5.10: IFRS/ASPE Comparison
Appendix 5A: Ratio Analysis
22.1: Purpose, Uses, and Importance of Cash, Cash Equivalents, and Cash flows
22.2: Classification of Cash Flows
22.3: Format of the Statement
Basic Steps in the Preparation of the Statement of Cash Flows
22.5: Preparing a Statement of Cash flows using the Direct method
22.6: Preparing a Statement of Cash Flows Using the Indirect method
22.7: Preparing a statement of cash flows using both methods
22.8: Presentation
22.9: Analyzing the Statement of Cash Flows
22.10: ASPE/IFRS Comparison
