By Matan Feldman
Seamlessly bridging educational accounting with real-life functions, Crash path in Accounting and fiscal assertion research, moment version is the proper advisor to an entire knowing of accounting and fiscal assertion research for people with no previous accounting history and those that search a refresher.
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Additional info for Crash Course in Accounting and Financial Statement Analysis
Qxp 1/16/07 32 7:00 PM Page 32 Financial Reporting Summary Companies are required to regularly file their financial reports with the SEC and disclose them to the public. S. Generally Accepted Accounting Principles (GAAP). While the aforementioned financial reports are comprehensive, they are by no means exhaustive. 1) arising from various transactions they may undertake in the course of their business. 1 SUMMARY OF OTHER FINANCIAL REPORTS 13-D: Tender Offers/Acquisition Reports Related: 14D-1, SC 14D-1 A 13-D by must be filed by 5%-or-more equity owners within 10 days of acquisition.
Com receives cash on February 1, 2008. com record revenue? Expenses? com will record $20 in revenues and $10 in expenses on January 4, 2008. com purchases a book from a publisher for $10 on May 5, 2006. com receives a $20 credit card order for that book on December 29, 2007. ➯ The book is shipped to the customer on January 4, 2008. com receives cash on February 1, 2008. Why can’t companies immediately record these revenues and expenses? According to the revenue recognition principle, a company cannot record revenue until that order is shipped to a customer (only then is the revenue actually earned) and collection from that customer, who used a credit card, is reasonably assured.
3 MANAGEMENT’S DISCUSSION AND ANALYSIS IS A TREASURE TROVE OF INFORMATION AND MUST BE REVIEWED CAREFULLY Overview Wal-Mart Stores, Inc. (“Wal-Mart” or the “Company”) is a global retailer committed to improving the standard of living for our customers throughout the world. We earn the trust of our customers every day by providing a broad assortment of quality merchandise and services at every day low prices (“EDLP”) while fostering a culture that rewards and embraces mutual respect, integrity and diversity.