9781118775066

1118775066

9781118775028

1118775023

9781118761939

Determining Debt-to-Capital Ratio.

English.

--For dummies

At a Glance; Table of Contents; Introduction; About This Book; Conventions Used in This Book; What You're Not to Read; Foolish Assumptions; Icons Used in This Book; Beyond the Book; Where to Go from Here; Part I: Getting Started with Reading Financial Reports; Chapter 1: Opening the Cornucopia of Reports; Figuring Out Financial Reporting; Checking Out Types of Reporting; Dissecting the Annual Report to Shareholders; Chapter 2: Recognizing Business Types and Their Tax Rules; Flying Solo: Sole Proprietorships; Joining Forces: Partnerships.

Seeking Protection with Limited Liability CompaniesShielding Your Assets: S and C Corporations; Chapter 3: Public or Private: How Company Structure Affects the Books; Investigating Private Companies; Understanding Public Companies; Entering a Whole New World: How a Company Goes from Private to Public; Chapter 4: Digging into Accounting Basics; Making Sense of Accounting Methods; Understanding Debits and Credits; Checking Out the Chart of Accounts; Differentiating Profit Types; Part II: Checking Out the Big Show: Annual Reports; Chapter 5: Exploring the Anatomy of an Annual Report.

Everything but the NumbersPresenting the Financial Picture; Summarizing the Financial Data; Chapter 6: Balancing Assets against Liabilities and Equity; Understanding the Balance Equation; Introducing the Balance Sheet; Ogling Assets; Looking at Liabilities; Navigating the Equity Maze; Chapter 7: Using the Income Statement; Introducing the Income Statement; Delving into the Tricky Business of Revenues; Acknowledging Expenses; Sorting Out the Profit and Loss Types; Calculating Earnings per Share; Chapter 8: The Statement of Cash Flows; Digging into the Statement of Cash Flows.

Checking Out Operating ActivitiesInvestigating Investing Activities; Understanding Financing Activities; Recognizing the Special Line Items; Adding It All Up; Chapter 9: Scouring the Notes to the Financial Statements; Deciphering the Small Print; Accounting Policies Note: Laying out the Rules of the Road; Figuring out Financial Borrowings and Other Commitments; Mergers and Acquisitions: Finding Noteworthy Information; Pondering Pension and Retirement Benefits; Breaking Down Business Breakdowns; Reviewing Significant Events; Finding the Red Flags.

Chapter 10: Considering Consolidated Financial StatementsGetting a Grip on Consolidation; Looking at Methods of Buying up Companies; Reading Consolidated Financial Statements; Looking to the Notes; Part III: Analyzing the Numbers; Chapter 11: Testing the Profits and Market Value; The Price/Earnings Ratio; The Dividend Payout Ratio; Return on Sales; Return on Assets; Return on Equity; The Big Three: Margins; Chapter 12: Looking at Liquidity; Finding the Current Ratio; Determining the Quick Ratio; Investigating the Interest Coverage Ratio; Comparing Debt to Shareholders' Equity.