Treasury Analyst

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Financial Accounting – Midterm Study Guide

1. Assets = Liabilities + Equity 2. Total Assets = Cash + A/R + Inventories + Prepaid Expenses 3. Income Tax – “corporate tax rate” 4. Assets = Liabilities + (C.C. + R.E.) (Retained Earnings) 5. BALANCE SHEET – is divided into 3 sections: assets, liabilities and stock holder’s equity. It provides information about the resources available to management and the claims against those resources by creditors and shareholders. The balance sheet reports the assets, liabilities and equity at a “point in time”.

*** (Retained Earnings Beginning of year + Net Income) – Dividends = End of Year Retained Earnings
*** Retained Earnings from the Beginning of the Year = Retained Earnings from the End of the Previous Year

<PPE are not ASSETS>

A. Liabilities – The difference between a company’s assets and its equity B. Return on Assets – Net Income divided by average assets C. Assets – Resources that a company owns or controls D. Net Income – sales, costs of goods sold and all other expenses are necessary to calculate this

i. Proportion Financed by Non-Owners = Total Liabilities / Total Assets ii. Proportion Financed by Owners = Total Equity / Total Assets 1. ROA – Return on Assets = Net Income / Average Assets 2. ROE – Return on Equity = Net Income / Average Stockholders’ Equity 3. AT – Asset Turnover = Sales / Average Assets 4. PM – Profit Margin = Net Income / Sales

1. Rate of Return on Assets – the ratio that measures a firm’s performance in using assets to generate earnings independent of how the firm financed the acquisition of those assets.

A. 10-K: the audited annual report that includes the four financial statements, with explanatory notes and the management’s discussion and analysis (MD&A) B. 10-Q: the unaudited quarterly report that…...

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