CMA 2021 P2 Section A1. Basic Financial Statement Analysis
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CMA 2021 P2 Section A1. Basic Financial Statement Analysis
1 997 просмотров · 5 л. назад
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1 997 просмотров · 5 л. назад
1. Introduction to the Financial Statement Analysis Section
2. Earnings Before Interest and Taxes and Earnings Before Taxes Defined
3. Comparative Financial Statement Analysis
4. Vertical Common-Size Financial Statements
5. Horizontal Trend Analysis
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a. for the balance sheet and income statement, prepare and analyze common-size financial statements; i.e., calculate percentage of assets and sales, respectively; also called vertical analysis
b. for the balance sheet and income statement, prepare a comparative financial statement horizontal
analysis; i.e., calculate trend year over year for every item on the financial statement compared
to a base year
c. calculate the growth rate of individual line items on the balance sheet and income statement
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