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Equity earnings - PowerPoint PPT Presentation

Module 3: Financial Statement Analysis

Module 3: Financial Statement Analysis. ACG 2071 Fall 2007 Created by M. Mari. Basic Analytical Procedures. The basic financial statements provide much of the information users need to make economic decisions about businesses.

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Chapter Five

Chapter Five. Intercompany Asset Transactions. A sells 20 units to B. B sells 20 units to customers. Sales: 20 x $11 CGS: 20 x $10. Sales: 20 x $13 CGS: 20 x $11. Sales: 20 x $13 CGS: 20 x $10. Subtract :. Subtract:. Sales: 20 x $11. CGS: 20 x $11. A sells 20 units to B.

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Equity earnings - PowerPoint PPT Presentation

Module 3: Financial Statement Analysis

Chapter Five