Tracy John A. Accounting for Dummies

statement of cash flows (continued)

versus balance sheets, 102

bottom-line profit, 40

budgeted, 208

capital expenditures, 131–132

cash dividends, 134

cash flow categories, 38–39

cash flow from operating activities, 40

changes during the year, 125

contents, 38–40

debt, 133

definition, 355

direct reporting, 122–123

disclosure, 251–256

due diligence, 249

example, 39, 123–124

executive summary, 120–121

external sources, 132

financial imperatives, 37

financing, definition, 133

financing activities, 132–134

fixed assets, 131–133

free cash flow, 134–135

humor in, 256

importance of, 26–27

indirect reporting, 124–125

internal sources, 132

investing activities, 131–132

long-term investments, 38

losses, 133

management’s role, 248–249

managing debt, 38

most important numbers, 40

negative flow, 133

from operating activities, 132

overview, 122–125

positive flow, 133

profit-making activities, 38

profits, 133

purpose of, 122, 249–250

reading, tips for. See reading reports

from sales and expenses, 122–123

standards and requirements, 250–251

statement of changes in owners’ equity

comprehensive income, 268

definition, 355

description, 267–269

equity sources, 267

example, 99–100

format, 269

statement of changes in stockholders’

equity

comprehensive income, 268

definition, 355

description, 267–269

equity sources, 267

example, 99–100

format, 269

statement of earnings. See income

statements

statement of financial condition. See

balance sheets

statement of financial position. See

balance sheets

statement of operating results. See

income statements

statement of operations. See income

statements

stereotypes of accountants, 15–16

stock options, 158, 171, 290

stock shares

book entry form, 166–167

book value, 284–285

book value per share, 284–285

classes, 167–169

common stock, 167–169

dilution effect, 170–171

dividends, 167–168

EPS (earnings per share), 280–282

exercise price, 158, 171

issuing, 166–167

liquidity, 169

management stock options, 158, 171

market cap, 281

market value, determining, 169–170

negotiable, 167

380

Accounting For Dummies, 4th Edition

27_246009 bindex.qxp 4/17/08 12:07 AM Page 380

outstanding, 281

preferred stock, 167–169

right to sell, 167–168

selling, 169–170

splits, 171

strike price, 158, 171

treasury stock, 282

stockholders, 167–169, 172

straight-line depreciation, 145, 155–156

stray receivables, 297

strike price, 171

structuring a business. See business

entities

stubs, 20

summaries. See condensed financial

statements

sunk costs, 230

supplementary schedules and tables,

252

suppliers, transactions with, 21, 23

sweat equity, 162

• T •

taxable entities, structuring for income

tax, 178

Taxes For Dummies, 155

Technical Stuff icon, 9

10-K form, 262, 275, 335

theft, 64, 153–154

Tip icon, 9

tone, financial statements, 33

total margin, 192, 279

Tracy, Tage C.

corporate finance, 302

financial management, 302, 307

valuing a private business, 284

valuing a small business, 142, 170

transactions

business persons or entities, 21–22

definition, 98

events, 22–23

financial effects, 56

in financial statements, 99

financing activities, 98–100

investing activities, 98–100

operating activities, 98–100

types of, 98–100

transmittal (cover) letter, 254

trend analysis, from balance sheets,

106

tricks of the trade. See also accounting

fraud

actual profits, versus smoothed,

260–261

bending the rules, 51–52

big-bath strategy, 95

channel stuffing, 143

compensatory effects, 259–261

completed contract method, 261

cooking the books. See accounting

fraud

creative accounting, 52

deferred maintenance, 262

deferring write-offs, 262

earnings management, 258–263

fluffing the cash balance, 257–258

fluffing the pillows, 139

income smoothing, 52, 350

juggling the books. See accounting

fraud

knocking down inventory cost value,

154

massaging the numbers, 52

profit smoothing, 258–263

shifting manufacturing costs to the

future, 240–241

taking advantage of discontinuities, 95

timing revenue and expenses, 260–263

window dressing, 142–143, 257–258

truing up statements, 170

turning over assets, 108

turnover analysis of inventory, 298

Tyson, Eric, 16, 155, 273

381

Index

27_246009 bindex.qxp 4/17/08 12:07 AM Page 381

• U •

underlined numbers, 3, 4, 80

unfavorable budget variances, 211

unpaid expenses, 89–90, 111

unqualified (clean) auditor opinion,

313–314

URLs, breaking across lines, 4

• V •

valuation, 169–170, 226

variable costs, 227, 229, 355

variable operating expenses, 189–190,

196–197, 198

variable overhead, 232

vendors, transactions with, 21, 23

volume-driven operating expenses, 197

voting rights, stockholders, 168–169

• W •

Warning icon, 9

window dressing

cash balance, 142–143, 257–258

cash flows, 147

definition, 355

financial statement differences,

142–143, 147

managerial accounting, 296

write-offs, deferring, 262

writing down damaged and impaired

assets, 93, 95

382

Accounting For Dummies, 4th Edition

27_246009 bindex.qxp 4/17/08 12:07 AM Page 382

Notes

______________________________________

27_246009 bindex.qxp 4/17/08 12:07 AM Page 383

Notes

______________________________________

27_246009 bindex.qxp 4/17/08 12:07 AM Page 384

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