ACCT 3366 EXAM 2 Learning
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8 Terms
Balance Sheet Layout
Assets:
Current Assets:
Cash
Short term Investments
Accounts Receivable
Allowance for Doubtful Accounts
Inventory
Prepaids
Total Current Assets'
Long Term Investments
Property, Plant, Equipment:
Land
Buildings
Accumulated Depreciation: Buildings
Equipment
Accumulated Depreciation: Equipment
Net PP&E
Intangible Assets
Other Assets
Total Assets
(Next Column)
Liabilities:
Current Liabilities:
Total Current Liabilities
Long Term Liabilities:
Total Long Term Liabilities
Total Liabilities
Shareholder’s Equity:
Common Stock
Additional Paid-in Capital
Accumulated Other Comprehensive Income
Retained Earnings
Treasury Stock
Total Shareholder’s Equity
Total Liabilities and Shareholder’s Equity
Current Ratio
Acid Test Ratio
Debt to Equity Ratio
Working Capital
Current Ratio
Current Assets/Current Liabilities
Acid Test Ratio
(Unrestricted Cash + Short Term Investments + Accounts Receivable)/Current Liabilities
Debt to Equity Ratio
Total Liabilities/Total Stockholder’s Equity
Working Capital
Current Assets - Current Liabilities
Multi-Step Income Statement Layout
Net Sales
Cost of Goods Sold
Gross Profit
Operating Expenses:
Selling Expense
Administrative Expenses
Restructuring Charges
Loss on Inventory Writedown
Total Operating Expenses
Operating Income
Other Revenue (Expense):
Interest Revenue
Interest Expense
Dividends Revenue
Gain on Sale of Investment
Loss on Sale of Investment
Rent Revenue
Total Other Income, Net
Income from Continuing Operations Before Tax
Income Tax Expense
Income from Continuing Operations
Discontinued Operations, Net of Tax
Net Income
Other Comprehensive Income:
Foreign Translation Gain or Loss
Unrealized Gain or Loss on Securities
Comprehensive Income
EPS: IFCO
EPS:DOPS
EPS: NI
Statement of Stockholder’s Equity
Rows:
Beginning Balance
Net Income
Other Comprehensive Income
Dividends
Issue Common Stock
Issue Common Stock
Ending Balance
Columns:
Total
Retained Earnings
Accumulated Other Comprehensive Income
Common Stock
Additional Paid in Capital
Times Earned Ratio
(Net Income + Interest Expense + Income Tax Expense)/Interest Expense