TY - BOOK AU - Tracy,John A. TI - How to read a financial report: wringing vital signs out of the numbers SN - 9780470405307 (pbk.) U1 - 657.3 PY - 2009/// CY - Hoboken PB - John Wiley KW - Financial statements N1 - Includes index; "For managers, entrepreneurs, lenders, lawyers, and investors"--Cover; Pt. 1. Components and Connections in Financial Statements -- 1. Starting with Cash Flows -- 2. The Three Financial Statements -- 3. Profit Isn't Everything -- 4. Sales Revenue and Accounts Receivable -- 5. Cost of Goods Sold Expense and Inventory -- 6. Inventory and Account Payable -- 7. Operating Expenses and Accounts Payable -- 8. Operating Expenses and Prepaid Expenses -- 9. A Unique Expense: Depreciation -- 10. Accruing the Liability for Unpaid Expenses -- 11. Income Tax Expense and Its Liability -- 12. Net Income and Retained Earnings; Earnings per Share (EPS) -- 13. Cash Flow from Operating (Profit-Making) Activities -- 14. Cash Flows from Investing and Financing Activities -- 15. Footnotes to Financial Statements -- Pt. 2. Financial Statement Analysis -- 16. Impact of Growth and Decline on Cash Flow -- 17. Financial Statement Ratios -- 18. Profit Analysis for Business Managers -- Pt. 3. Reliability of Financial Reports -- 19. Accounting and Financial Reporting Standards. - 20. Accounting Methods and Massaging the Numbers -- 21. Audits of Financial Reports in the Post-Enron Era -- 22. Parting Comments ER -