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Accounting & Financial Statement

This class was created by Brainscape user Josh Harris. Visit their profile to learn more about the creator.

By: Josh Harris
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Decks in this class (14)

Accounting Principles
Accounting entity,
Going concern,
Measurement units of measure
12  cards
Rules
Revenue recognition multiple deli...,
Revenue recognition long term pro...,
Straight line depreciation method
14  cards
Income statement
Income statement,
Net revenues,
Cost of goods sold
22  cards
Balance sheet - assets
Balance sheet,
Assets,
Cash
12  cards
Balance sheet - liabilities
Liabilities,
Accounts payable,
Accrued expenses
7  cards
Balance sheet - equity
Equity,
Preferred stock,
Common stock
6  cards
Cash flow statement
Cash flow statement,
Cash from operations,
Cash from investing activities
4  cards
Cash flow statement - cash from operations
Cash from operations structure,
Net income,
D a
6  cards
Cash flow statement - cash from investing activities
Cash from investing activities st...,
Capital expenditure,
Purchases of intangible assets
5  cards
Cash flow statement - cash from financing activities
Cash from financing activities st...,
Issuance repayment of debt,
Common stock issued repurchased
4  cards
Financial statement ratio - liquidity ratios
Liquidity ratios,
Current ratio,
Quick ratio acid test
3  cards
Financial statement ratio - probability ratios
Probability ratios,
Gross profit margin,
Operating margin
10  cards
Financial statement ratio - activity ratios
Activity ratios,
Receivables turnover,
Days sales outstanding dso
8  cards
Financial statement ratio - solvency ratios (coverage)
Solvency ratios coverage,
Debt to ebitda,
Interest coverage ratio
6  cards

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Accounting & Financial Statement

  • Class purpose General learning

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