Financial statement & cash flow analysis (intro. to business finance)
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The document discusses key components of financial statement analysis including the balance sheet, income statement, statement of cash flows, and various financial ratios used to analyze corporate performance. The balance sheet provides a snapshot of a company's financial position over time. The income statement measures revenues, expenses, and profits. The statement of cash flows reconciles cash flows from operating, investing and financing activities. Financial ratios are used to evaluate a company's liquidity, activity, debt levels, profitability, and market performance relative to benchmarks.
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Estimated uncollectible accounts (3% of receivables) 2,700
Net accounts receivable $87,300
Accounts receivable, December 31, 2010 $110,000
Estimated uncollectible accounts (5% of receivables) 5,500
Net accounts receivable $104,500
Increase in net accounts receivable $17,200
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Credit sales for January 150,000
Collections for January (120,000)
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Estimated uncollectible accounts (3% of receivables) 2,700
Net accounts receivable $87,300
Accounts receivable, December 31, 2010 $110,000
Estimated uncollectible accounts (5% of receivables) 5,500
Net accounts receivable $104,500
Increase in estimated uncollectible accounts $3,200
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Syllabus
Chapter-1
Introduction to objective, scope and outcome the subject
Chapter 2
Introduction: Scope and Specialization of Civil Engineering, Role of civil Engineer in Society, Impact of infrastructural development on economy of country.
Chapter 3
Surveying: Object Principles & Types of Surveying; Site Plans, Plans & Maps; Scales & Unit of different Measurements.
Linear Measurements: Instruments used. Linear Measurement by Tape, Ranging out Survey Lines and overcoming Obstructions; Measurements on sloping ground; Tape corrections, conventional symbols. Angular Measurements: Instruments used; Introduction to Compass Surveying, Bearings and Longitude & Latitude of a Line, Introduction to total station.
Levelling: Instrument used Object of levelling, Methods of levelling in brief, and Contour maps.
Chapter 4
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Chapter 5
Transportation: Introduction to Transportation Engineering; Traffic and Road Safety: Types and Characteristics of Various Modes of Transportation; Various Road Traffic Signs, Causes of Accidents and Road Safety Measures.
Chapter 6
Environmental Engineering: Environmental Pollution, Environmental Acts and Regulations, Functional Concepts of Ecology, Basics of Species, Biodiversity, Ecosystem, Hydrological Cycle; Chemical Cycles: Carbon, Nitrogen & Phosphorus; Energy Flow in Ecosystems.
Water Pollution: Water Quality standards, Introduction to Treatment & Disposal of Waste Water. Reuse and Saving of Water, Rain Water Harvesting. Solid Waste Management: Classification of Solid Waste, Collection, Transportation and Disposal of Solid. Recycling of Solid Waste: Energy Recovery, Sanitary Landfill, On-Site Sanitation. Air & Noise Pollution: Primary and Secondary air pollutants, Harmful effects of Air Pollution, Control of Air Pollution. . Noise Pollution Harmful Effects of noise pollution, control of noise pollution, Global warming & Climate Change, Ozone depletion, Greenhouse effect
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- 1. © 2009 Cengage Learning/South-Western Financial Statement and Cash Flow Analysis
- 2. 2 Financial Statements Accrual- based approach • Revenues are recorded at the point of sale and costs when they are incurred, not necessarily when a firm receives or pays out cash. Cash flow approach • Used by financial professionals to focus attention on current and prospective inflows and outflows of cash.
- 3. 3 Financial Statements Statement of Retained Earnings Balance Sheet Income Statement Statement of Cash Flows Notes to Financial Statements Financial Statements
- 4. 4 Balance Sheet • A firm’s balance sheet presents a “snapshot” view of the company’s financial position at a specific point in time. assets = liabilities + stockholders’ equity
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- 6. 6 Income Statement • Income is also called profit, earnings, or margin. Income = revenue − expenses Measures of Income • Gross profit • Operating profit • Other income • Earnings before interest and taxes • Pretax income • Net income / net profit after taxes
- 7. 7 Income Statement for Global Petroleum Corporation
- 8. 8 Statement of Retained Earnings • The statement of retained earnings reconciles • the net income earned during a given year, and any cash dividends paid, • with the change in retained earnings between the start and end of that year.
- 9. 9 Statement of Retained Earnings for Global Petroleum Corporation
- 10. 10 Financial Statements Statement of Cash Flows • Reconciles • the firm’s operating, investment, and financing cash flows • with changes in its cash and marketable securities • during the year. Notes to Financial Statements • Explanatory notes • that provide detailed information on the accounting policies, calculations, and transactions • underlying entries in the financial statements.
- 11. 11 Cash Flow Analysis • Although financial managers are interested in the information contained in the firm’s accrual- based financial statements, their primary focus is on cash flows. • Without adequate cash to pay obligations on time, to fund operations and growth, and to compensate owners, the firm will fail.
- 12. 12 The Firm’s Cash Flows
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- 14. 14 Inflows and Outflows of Cash
- 15. 15 Statement of Cash Flows for Global Petroleum Corporation
- 16. 16 Analyzing Financial Performance Using Ratio Analysis Liquidity Ratios • Measure a firm’s ability to satisfy its short- term obligations as they come due. Activity Ratios • Measure the speed at which a firm converts various accounts into sales or cash. Debt Ratios • Measure the proportion of total assets financed by a firm’s creditors. Profitability Ratios • Relate a firm’s earnings to its sales, assets, or equity. Market Ratios • Relate a firm’s market value to certain accounting values.
- 17. 17 Using Financial Ratios Benchmark 1 • Analysts compare the current year’s financial ratios with previous years’ ratios • to identify trends that help them evaluate the firm’s prospects. Benchmark 2 • Analysts compare the ratios of one company with those of other firms in the same industry.
- 20. 20 Debt Ratios
- 24. 24
- 25. 25 Corporate Taxes Corporate taxes represent a significant cash outflow. Ordinary corporate income • Progressive tax rate schedule • Average tax rate: tax divided by the pretax income • More relevant for financial decision making: marginal tax rate Corporate capital gains • Under existing tax laws, ordinary income tax rates apply
- 26. 26 Financial Statement and Cash Flow Analysis • Balance Sheet • Income Statement • Cash Flow Analysis • Liquidity Ratios • Activity Ratios • Debt Ratios • Profitability Ratios • Market Ratios