Accounting For Dummies 4th Edition_15

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372 Accounting For Dummies, 4th Edition •J• liability accounts, 90 liability (personal), 174, 177 LIFO (last-in, first-out) method, journal entries, 56–57 150–152, 351 journals, 56 LIFO liquidation gain, 298 juggling accounts, 72. See also limited partners, 174 accounting fraud liquid assets, 287 •K• liquidating fixed assets. See depreciation liquidity, stocks, 169 kickbacks, 70. See also accounting list sales prices, effects on profit, 305 fraud litigations, reporting. See lawsuits knocking down inventory cost value, LLCs (limited liability companies), 154 174–176, 178, 181–182 KPMG, 315–316 LLPs (limited liability partnerships), •L• 175 long-term investments, 38 long-term resources. See fixed assets language of financial statements, 33 loss leaders, 215 last-in, first-out (LIFO) method, losses 150–152, 351 extraordinary, 92–95, 338 laws and regulations. See also statement of cash flows, 133 standards summary. See income statements; federal audit requirements, 312–313 P&L (profit and loss) IRS (Internal Revenue Service), 66, lower of cost or market (LCM) rule, 154–156 153–154, 351 PCAOB (Public Company Accounting Oversight Board), 65, 319–320, 354 •M• Sarbanes-Oxley Act of 2002, 64–65, 319–320 management lawsuits, reporting, 290 conflicts with stockholders, 172 lawsuits, settling, 93 profiles, in financial statements, 255 LCM (lower of cost or market) rule, responsibility statement in financial 153–154, 351 statements, 255 leverage effect, 199–200 role in accounting, 248–249 liabilities (financial) stock options, 158, 171 versus assets, 36 stockholders as, 168 balance sheets, 24 use of budgets, 209–211, 213 changes, effects on cash flow, management discussion and analysis 129–130 (MD&A), 255, 279 connection to expenses, 107 managerial accounting control benchmarks, 108 accounting policies, choosing, income tax payable, 114 326–327 short-term notes payable, 104 accounts payable, 300 and solvency, 104–105 accounts receivable status, 297 spontaneous, 115
373 Index accrued expenses payable, 300–301 margin asset turnover ratio, 303 definition, 352 bad debts, 297 effects on profit, 304–305 budgeting, 327–328 sales prices, setting, 225 capitalized fixed assets, 299–300 variations in meaning, 191 cash, extraordinary demands, 297 margin per unit, 192–194, 199–202, 279 cash flow, 306–309 margin ratios, 278–279 cash limitations, 296–297 marginal costs, 227 cash out days, 296 market cap, 352 cash status, 296–297 market value, 117–118, 169–170 cost centers, 185 markup on cost, 225 CPA consulting services, 329 massaging the numbers, 52. See also critical factors, identifying, 328 income smoothing debt, interest-bearing, 302 master budget, 209–210 definition, 184, 351 MD&A (management discussion and depreciation expense, 299–300 analysis), 255, 279 executive summary of cash flows, mining data, 294 120–121 minus signs (-), negative numbers, fixed asset depreciation, 299–300 3, 80 fraud controls, reviewing, 329–330 modeling with budgets, 207–208 income tax payable, 301–302 money laundering, 71. See also information overload, 294–295 accounting fraud insurance summary report, 299–300 multiyear statements, 105–106 inventory status, 298 Munro, Margaret Atkins, 155 mining data, 294 •N• opportunity alerts, 294 organizational structure, 184–185 negative accounts, 61 owners’ equity, 303 negative (adverse) auditor opinion, 313 participating in reports, 330 negative cash flow, 133 prepaid expenses, 298–299 negative numbers, indicating, 3 problem warnings, 294 negotiable stocks, 167 profit, 323–326 net earnings. See net income; profits profit centers, 185–186 net income. See also profits profit information, 304–306. See also adjustments to, statement of cash income statement; P&L (profit flows, 124–125 and loss) balance sheets, 114 profit performance. See P&L (profit before...unusual gains and losses, 94 and loss) versus cash flow, 125–131 sales prices, setting, 324–325 definition, 352 stray receivables, 297 income statements, 25, 34 talking the talk, 331 net income statements. See income window dressing, 296 statements manufacturing costs. See costs, net loss, 25 manufacturing; product costs
374 Accounting For Dummies, 4th Edition net operating assets, 288–289 owners’ equity. See also statement of net operating earnings. See profits changes in owners’/stockholders’ net profit. See net income; profits equity net realizable value, 153–154 account types, 164 net worth, 36 balance sheet, 24, 37, 101–102 new products, effects on profit, 306 book value, 284–285 non-cash assets, 107 capital accounts, 284 not-for-profit entities, 47 to debt ratio, 163 definition, 352 •O• financing a business, 115–117 invested capital accounts, 164 object of expenditure basis, 187 managerial accounting, 303 operating activities plowing back profits, 164 balance sheet transaction, 98–100 profit as percent of. See ROE (return cash flows from, 122, 132 on equity) definition, 306, 352 retained earnings account, 164, 284 versus financing activities, 307 sources of, 115–117, 163–164 versus investing activities, 307 ownership accounts, per partner, 176 managing, 308–309 •P• retained earnings, 308 operating costs, 81 parentheses around numbers, 3 operating cycle, 104 partnerships, 174–176, 178, 181–182 operating earnings. See operating pass-through tax entities, 178, 182, profit 352–353 operating expenses, P&L (profit and patronage dividends, 177 loss) report payroll, 20 allocated fixed, 197 PCAOB (Public Company Accounting cost behavior basis, 187–189 Oversight Board), 65, 319–320, 354 cost of goods sold, 190, 196 PCs (professional corporations), 175 direct fixed, 188, 197 P/E (price/earnings) ratio, 282–283, 353 fixed, 190–191, 197, 198, 199–200 perceived shortages, 103–104 inventory shrinkage, 196–197 performance evaluation, with budgets, object of expenditure basis, 187 210–211 revenue-driven expenses, 188, 196–197 period, definition, 57 variable expenses, 189–190, 196–197, period costs, 231 198 Personal Finance For Dummies, 16 volume-driven, 197 persons, transactions with, 21–22 operating liabilities, 352 P&L (profit and loss). See also income operating profit, 191–192 statement operating statements. See income annual report, example, 188 statements critical analysis, 192–194 opportunity alerts, 294 decision-making analysis, 198–199 opportunity costs, 227 definition, 353 outsiders, 15
375 Index example, 202–203 prepaid expense assets, 87–88 overview, 186–187 prepaid expense changes, 127–128 profit model, 207 prepaid expenses, 111, 298–299, 353 reading, tips for. See reading reports prepaying operating costs, 87–88 sales revenue, 195 price/earnings (P/E) ratio, 282–283, 353 P&L (profit and loss), operating PricewaterhouseCoopers, 315–316 expenses primary capital market, 273 allocated fixed, 197 principles-based standards, 49 cost behavior basis, 187–189 private companies cost of goods sold, 190, 196 financial statements, 264–265 direct fixed, 188, 197 GAAP rules, versus public companies, fixed, 190–191, 197, 198, 199–200 49–50 inventory shrinkage, 196–197 Private Company Financial Reporting object of expenditure basis, 187 Committee, 50 revenue-driven expenses, 188, profits, 173 196–197 versus public, 49–50, 274–275, 284–285 variable expenses, 189–190, 196–197, stockholders, 167, 169 198 Private Company Financial Reporting volume-driven, 197 Committee, 50 P&L (profit and loss), profit problem warnings, 294 contribution margin, 191 procurement, responsibility for, 20–21 EBIT (earnings before interest and product costs. See also costs, tax), 191 manufacturing fixed expenses, 190–191, 197–200 calculating, 224, 236 gross margin, 186, 191 definition, 353 increasing, 194, 199–202 inflation, 144 leverage effect, 199–200 versus period cost, 231 margin, 187, 191 production capacity, 237–239 margin per unit, 192–194, 199–202 product-oriented businesses, 78–79, 186 operating, 191–192 professional corporations (PCs), 175 sales price changes, 200–201 professional skepticism, 316–317 sales volume profit centers, 185–186 definition, 189 profit-making activities for diverse products, 195 accounts payable, 89–90 effects on profits, 194, 201–202 accounts receivable assets, 86 imbalance with production, 243 accrued expenses payable, 89–90 sources of, 192–193 allied transactions, 91–92 total margin, 192 asset accounts, 86–89 planning, with budgets, 208–209 cost of goods sold, 87 plowing back profits, 85, 164 fixed asset depreciation, 88–89 positive cash flow, 133 income tax payable, 89–90 posting journal entries, 56–57 inventory assets, 87 pounce ratio. See acid-test ratio investments, 78 predatory pricing, 225 liability accounts, 90 preferred stock, 167–169, 353 prepaid expense assets, 87–88
376 Accounting For Dummies, 4th Edition profit-making activities (continued) summary. See income statements; prepaying operating costs, 87–88 P&L (profit and loss) sales on credit, 86 synonyms for, 80, 83 selling products, 78, 87 promotional material in financial selling services, 78 statements, 255 statement of cash flows, 38 property, plant, and equipment types of, 78 account, 156. See also fixed assets unpaid expenses, 89–90 property accounting, responsibility profits. See also net income; P&L for, 21 (profit and loss) proxy statements, 267, 275–276, 354 actual, versus smoothed, 260–261 public companies allocation, partnerships, 175–176 definition, 167 annual performance, 41–42 financial statements, 263–264 break-even point, 323–324 versus private, 49–50, 274–275, 284–285 budgeted, 216–218 profits, 173 calculating, 84–86 stockholders, 167 versus cash flow, 40–41, 325–326 Public Company Accounting Oversight cash flows from, 120, 133 Board (PCAOB), 65, 319–320, 354 cost of goods sold expense, 324 publication delays, 101 definition, 353 •Q• drivers, 183 EPS (earnings per share), 337–338 qualified auditor opinion, 314 ethics of, 45 quality of earnings, 339, 354 fixed costs, 323–324 quarterly profit summaries, 255 gross. See gross margin quick assets, 287 information for managers, 304–306 quick ratio, 354. See also acid-test ratio levers of, 183 for most recent period, 37 •R• patronage dividends, 177 as percent of owners’ equity. See ROE ratios, computing (return on equity) acid-test ratio, 287–288 as percent of sales. See return on sales basic EPS, 282 performance, 41–42, 83, 336–337 book value, 284–285 plowing back, 85 book value per share, 284–285 for product-oriented businesses, capital utilization test, 289 78–79 current ratio, 287 ratio, computing, 280 diluted EPS, 281–282 retained earnings, 84–85 dividend yield, 283 return on equity, 42 EPS (earnings per share), 280–282 return on sales, 42 financial leverage gain, 288–289 sharing with customers, 177 gross margin, 278–279 smoothing, 258–263 margin per unit, 279 strategies, 216–218
377 Index MD&A (management discussion and quality of earnings, 339 analysis), 279 readers, types of, 334 net operating assets, 288–289 recognizing bias, 138–139 overview, 276–278 reporting limits, 341–342 P/E (price/earnings), 282–283 restatement risks, 340–341 profit, 280 segment information, 290 quick, 354. See also acid-test ratio selectively, 335 ROA (return on assets), 288–289 statement of cash flows, 135–136 ROE (return on equity), 286 stock options, 290 total margin, 279 warning signs, 340 raw materials, 232 rebates, effects on profit, 305 readers, of reports, 334 “record as you pay” method, 111 readers, of this book, 5–6, 14–15 recordkeeping. See bookkeeping reading reports related parties, 71 active reading, 135–136 relevant costs, 226, 229–230 aggressive versus conservative reliability, financial statements, 43–44 numbers, 139–141 Remember icon, 9 auditor’s reports, 291–292 replacement costs, 153–154, 227 cash flow, versus profit, 339 reports. See financial reports; financial computing ratios. See ratios, statements; specific items computing reports, designing, 67–68 condensed information, 275 reports, reading debt problems, 290 active reading, 135–136 diluted EPS, 290, 337 aggressive versus conservative earthquake mentality, 338 numbers, 139–141 educational aids, 336 auditor’s reports, 291–292 employee post-retirement benefits, cash flow, versus profit, 339 290 computing ratios. See ratios, EPS (earnings per share), 337–338 computing extraordinary gains and losses, 338 condensed information, 275 financial exigencies, 291 debt problems, 290 fluffing the pillows, 139 diluted EPS, 290, 337 footnotes, 289–290 earthquake mentality, 338 frame of mind, 333–334 educational aids, 336 fraud risks, 340–341 employee post-retirement benefits, 290 gross margin ratio, 336 EPS (earnings per share), 337–338 How To Read A Financial Report, 4, 336 extraordinary gains and losses, 338 income statements, 3 financial exigencies, 291 lawsuits, litigations, investigations, 290 fluffing the pillows, 139 private companies versus public, footnotes, 289–290 274–275, 284–285 frame of mind, 333–334 profit performance analysis, 336–337 fraud risks, 340–341 proxy statements, 275–276 gross margin ratio, 336
378 Accounting For Dummies, 4th Edition reports, reading (continued) •S• How To Read A Financial Report, 4, 336 S corporations, 178, 180–181 income statements, 3 salaries for accountants, 29 lawsuits, litigations, investigations, sales 290 on approval, 143 private companies versus public, cash flows from, 122–123 274–275, 284–285 characteristics, 307 profit performance analysis, 336–337 on credit, 86 proxy statements, 275–276 demand, inventory losses, 153–154 quality of earnings, 339 mix, budgets, 215 readers, types of, 334 price changes, effects on profits, recognizing bias, 138–139 200–201 reporting limits, 341–342 prices, setting, 225, 324–325 restatement risks, 340–341 profit as percent of. See return on segment information, 290 sales selectively, 335 returns, effects on profit, 305 statement of cash flows, 135–136 sales, general, and administrative stock options, 290 (SG&A) expenses, 111–112 warning signs, 340 sales revenue restatement risks, 340–341 accounts receivable, 109 restructuring, effects of, 93 connection to assets, 107 retained earnings effects on profit, 305–306 definition, 354 income statements, 3, 34, 80 operating activities, 308 overview, 195 owners’ equity, 84–85, 114 recognition, 156–157 retained earnings accounts, 164, 284 summary. See income statements retirement benefits, 157, 290 sales skimming, 70. See also return on sales, 42 accounting fraud revenue sales volume sales. See sales revenue definition, 189 shifting, 71 for diverse products, 195 timing, 260–263 effects on profits, 194, 201–202, 305 revenue-driven expenses, 188, 196–197 imbalance with production, 243 right to sell, 167–168 salvage value of assets, 133, 154 ROA (return on assets), 288–289, 354 Sarbanes-Oxley Act of 2002, 64–65, ROE (return on equity), 42, 286, 354 319–320 ROI (return on investment), 355 SEC (Securities and Exchange rounding figures, 4 Commission) rules. See laws and regulations; 10-K form, 275 standards definition, 355 rules-based standards, 49 disclosure standards, 253
379 Index EDGAR database, 157 deferred maintenance, 262 online forms, 275 deferring write-offs, 262 powers, 48 earnings management, 258–263 secondary capital market, 273 fluffing the cash balance, 257–258 segment information, 255, 290 profit smoothing, 258–263 selling. See also sales timing revenue and expenses, products, 78, 87 260–263 services, 78 window dressing, 257–258 stock, 167–170 source documents, 55, 61–62 SG&A (sales, general, and sources of assets, 24 administrative) expenses, 111–112 special incentives, effects on profit, 305 shares. See stock shares splits, stock, 171 shifting revenue and expenses, 71 standard costs, 227, 231 short-term notes payable, 104 standards Silverman, David J., 155 evolution of, 250–251 skimming sales, 70. See also organizational, 58, 61–62 accounting fraud worldwide, 49 Small Business Financial Management standards, U.S. Kit For Dummies See also FASB (Financial Accounting corporate finance, 302 Standards Board) financial management, 302, 307 See also GAAP (generally accepted valuing a private business, 284 accounting principles) valuing a small business, 142, 170 See also laws and regulations small businesses, 65, 82, 170 See also SEC (Securities and software for accounting, 72–74 Exchange Commission) sole proprietorships, 176–177 AICPA (American Institute of Certified solvency Public Accountants), 50, 319 current asset/liability ratio, 105 audit committees, 320 current assets, 104 Private Company Financial Reporting current liabilities, 104–105 Committee, 50 definition, 103, 355 public versus private companies, involuntary bankruptcy, 103 49–50 judging, 103–105 rules-based method, 49 operating cycle, 104 versus worldwide, 49 perceived shortages, 103–104 statement of assets, liabilities, and short-term notes payable, 104 owners’ equity. See balance sheets tricks of the trade, 257–263 statement of cash flows. See also solvency, tricks of the trade financial statements; income actual profits, versus smoothed, statements 260–261 active reading, 135–136 compensatory effects, 259–261 adjustments to net income, 124–125 completed contract method, 261 average size, 136
380 Accounting For Dummies, 4th Edition statement of cash flows (continued) statement of changes in owners’ equity versus balance sheets, 102 comprehensive income, 268 bottom-line profit, 40 definition, 355 budgeted, 208 description, 267–269 capital expenditures, 131–132 equity sources, 267 cash dividends, 134 example, 99–100 cash flow categories, 38–39 format, 269 cash flow from operating activities, 40 statement of changes in stockholders’ changes during the year, 125 equity contents, 38–40 comprehensive income, 268 debt, 133 definition, 355 definition, 355 description, 267–269 direct reporting, 122–123 equity sources, 267 disclosure, 251–256 example, 99–100 due diligence, 249 format, 269 example, 39, 123–124 statement of earnings. See income executive summary, 120–121 statements external sources, 132 statement of financial condition. See financial imperatives, 37 balance sheets financing, definition, 133 statement of financial position. See financing activities, 132–134 balance sheets fixed assets, 131–133 statement of operating results. See free cash flow, 134–135 income statements humor in, 256 statement of operations. See income importance of, 26–27 statements indirect reporting, 124–125 stereotypes of accountants, 15–16 internal sources, 132 stock options, 158, 171, 290 investing activities, 131–132 stock shares long-term investments, 38 book entry form, 166–167 losses, 133 book value, 284–285 management’s role, 248–249 book value per share, 284–285 managing debt, 38 classes, 167–169 most important numbers, 40 common stock, 167–169 negative flow, 133 dilution effect, 170–171 from operating activities, 132 dividends, 167–168 overview, 122–125 EPS (earnings per share), 280–282 positive flow, 133 exercise price, 158, 171 profit-making activities, 38 issuing, 166–167 profits, 133 liquidity, 169 purpose of, 122, 249–250 management stock options, 158, 171 reading, tips for. See reading reports market cap, 281 from sales and expenses, 122–123 market value, determining, 169–170 standards and requirements, 250–251 negotiable, 167
381 Index outstanding, 281 financial effects, 56 preferred stock, 167–169 in financial statements, 99 right to sell, 167–168 financing activities, 98–100 selling, 169–170 investing activities, 98–100 splits, 171 operating activities, 98–100 strike price, 158, 171 types of, 98–100 treasury stock, 282 transmittal (cover) letter, 254 stockholders, 167–169, 172 trend analysis, from balance sheets, straight-line depreciation, 145, 155–156 106 stray receivables, 297 tricks of the trade. See also accounting strike price, 171 fraud structuring a business. See business actual profits, versus smoothed, entities 260–261 stubs, 20 bending the rules, 51–52 summaries. See condensed financial big-bath strategy, 95 statements channel stuffing, 143 sunk costs, 230 compensatory effects, 259–261 supplementary schedules and tables, completed contract method, 261 252 cooking the books. See accounting suppliers, transactions with, 21, 23 fraud sweat equity, 162 creative accounting, 52 deferred maintenance, 262 •T• deferring write-offs, 262 earnings management, 258–263 taxable entities, structuring for income fluffing the cash balance, 257–258 tax, 178 fluffing the pillows, 139 Taxes For Dummies, 155 income smoothing, 52, 350 Technical Stuff icon, 9 juggling the books. See accounting 10-K form, 262, 275, 335 fraud theft, 64, 153–154 knocking down inventory cost value, Tip icon, 9 154 tone, financial statements, 33 massaging the numbers, 52 total margin, 192, 279 profit smoothing, 258–263 Tracy, Tage C. shifting manufacturing costs to the corporate finance, 302 future, 240–241 financial management, 302, 307 taking advantage of discontinuities, 95 valuing a private business, 284 timing revenue and expenses, 260–263 valuing a small business, 142, 170 window dressing, 142–143, 257–258 transactions truing up statements, 170 business persons or entities, 21–22 turning over assets, 108 definition, 98 turnover analysis of inventory, 298 events, 22–23 Tyson, Eric, 16, 155, 273
382 Accounting For Dummies, 4th Edition •U• •W• underlined numbers, 3, 4, 80 Warning icon, 9 unfavorable budget variances, 211 window dressing unpaid expenses, 89–90, 111 cash balance, 142–143, 257–258 unqualified (clean) auditor opinion, cash flows, 147 313–314 definition, 355 URLs, breaking across lines, 4 financial statement differences, 142–143, 147 •V• managerial accounting, 296 write-offs, deferring, 262 valuation, 169–170, 226 writing down damaged and impaired variable costs, 227, 229, 355 assets, 93, 95 variable operating expenses, 189–190, 196–197, 198 variable overhead, 232 vendors, transactions with, 21, 23 volume-driven operating expenses, 197 voting rights, stockholders, 168–169
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