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Financial Statement
Analysis
Chapter 09
McGrawHill/Irwin Copyright © 2012 by The McGrawHill Companies, Inc. All rights reserved.
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Learning Objectives
1. Describe factors associated with communicating useful information.
2. Differentiate between horizontal and vertical analysis. 3. Explain ratio analysis.
4. Calculate ratios for assessing a company’s liquidity. 5. Calculate ratios for assessing a company’s solvency.
6. Calculate ratios for assessing company management’s effectiveness.
7. Calculate ratios for assessing a company’s position in the stock market.
8. Explain the limitations of financial statement analysis.
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Factors in Communicating Useful Information
The primary objective of accounting is to provide information useful for decision making. To provide information that supports this objective, accountants must
consider the following:
Users
Types of Decisions
Methods of Analysis
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Horizontal Analysis
Horizontal analysis (or trend analysis) refers to studying the behavior of
individual financial statement items over several accounting periods.
Absolute Amounts
Percentage Analysis
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Milavec Company Horizontal Analysis
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