Tracy J.A. How to read a financial report: wringing vital signs out of the numbers

5th Edition. John Wiley & Sons, Inc., 1999. – 192 p.Starting with Cash Flows
Introducing the Balance Sheet and Income Statement
Profit Isn't Everything
Sales Revenue and Accounts Receivable
Cost of Goods Sold Expense and Inventory
Inventory and Accounts Payable
Operating Expenses and Accounts Payable
Operating Expenses and Prepaid Expenses
Fixed Assets, Depreciation Expense, and Accumulated Depreciation
Accruing Unpaid Operating Expenses and Interest Expense
Income Tax Expense and Income Tax Payable
Net Income and Retained Earnings; Earnings Per Share (EPS)
Cash Flow from Profit
Cash Flows from Investing and Financing Activities
Growth, Decline, and Cash Flow
Footnotes — The Fine Print in Financial Reports
The Cost of Credibility — Audits by CPAs
Accounting Methods and Quality of Earnings
Making and Changing the Rules
Cost of Goods Sold Conundrum
Depreciation Dilemmas
Ratios for Creditors and Investors
A Look Inside Management Accounting
A Few Parting Comments