{"id":867,"date":"2015-05-13T18:39:09","date_gmt":"2015-05-13T18:39:09","guid":{"rendered":"https:\/\/courses.candelalearning.com\/finacct2x10xmaster\/?post_type=part&#038;p=867"},"modified":"2018-02-10T15:31:58","modified_gmt":"2018-02-10T15:31:58","slug":"867-2","status":"web-only","type":"part","link":"https:\/\/courses.lumenlearning.com\/suny-finaccounting\/part\/867-2\/","title":{"raw":"Unit 18: Financial Statement Analysis","rendered":"Unit 18: Financial Statement Analysis"},"content":{"raw":"<div class=\"bcc-box bcc-highlight\">\r\n<h3>Learning Objectives<\/h3>\r\nBy the end of this section, you will be able to:\r\n<ul>\r\n \t<li>Analyze financial statements and determine solvency and profitability.<\/li>\r\n \t<li>Analyze comparative financial statements.<\/li>\r\n \t<li>Calculate trend percentages.<\/li>\r\n \t<li>Prepare common-size financial statements.<\/li>\r\n \t<li>Calculate ratios that analyze a company's earnings performance:\r\n<ul>\r\n \t<li>\u00a0Rate of return on total assets<\/li>\r\n \t<li>Rate of return on common stockholders' equity 3. Earnings per share<\/li>\r\n \t<li>Price-earnings ratio<\/li>\r\n \t<li>Dividend yield rate<\/li>\r\n<\/ul>\r\n<\/li>\r\n \t<li>Calculate ratios that analyze a company's long-term debt-paying ability:\r\n<ul>\r\n \t<li>Times interest earned<\/li>\r\n \t<li>Debt to total assets ratio<\/li>\r\n \t<li>Stockholders' equity to total assets ratio<\/li>\r\n<\/ul>\r\n<\/li>\r\n \t<li>Calculate ratios that analyze a company's short-term debt-paying ability:\r\n<ul>\r\n \t<li>Working capital<\/li>\r\n \t<li>Current ratio<\/li>\r\n \t<li>Quick ratio<\/li>\r\n \t<li>Inventory turnover<\/li>\r\n \t<li>Accounts receivable turnover<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n<\/div>","rendered":"<div class=\"bcc-box bcc-highlight\">\n<h3>Learning Objectives<\/h3>\n<p>By the end of this section, you will be able to:<\/p>\n<ul>\n<li>Analyze financial statements and determine solvency and profitability.<\/li>\n<li>Analyze comparative financial statements.<\/li>\n<li>Calculate trend percentages.<\/li>\n<li>Prepare common-size financial statements.<\/li>\n<li>Calculate ratios that analyze a company&#8217;s earnings performance:\n<ul>\n<li>\u00a0Rate of return on total assets<\/li>\n<li>Rate of return on common stockholders&#8217; equity 3. Earnings per share<\/li>\n<li>Price-earnings ratio<\/li>\n<li>Dividend yield rate<\/li>\n<\/ul>\n<\/li>\n<li>Calculate ratios that analyze a company&#8217;s long-term debt-paying ability:\n<ul>\n<li>Times interest earned<\/li>\n<li>Debt to total assets ratio<\/li>\n<li>Stockholders&#8217; equity to total assets ratio<\/li>\n<\/ul>\n<\/li>\n<li>Calculate ratios that analyze a company&#8217;s short-term debt-paying ability:\n<ul>\n<li>Working capital<\/li>\n<li>Current ratio<\/li>\n<li>Quick ratio<\/li>\n<li>Inventory turnover<\/li>\n<li>Accounts receivable turnover<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n","protected":false},"parent":0,"menu_order":176,"template":"","meta":{"pb_part_invisible":false,"pb_part_invisible_string":""},"contributor":[],"license":[],"class_list":["post-867","part","type-part","status-web-only","hentry"],"_links":{"self":[{"href":"https:\/\/courses.lumenlearning.com\/suny-finaccounting\/wp-json\/pressbooks\/v2\/parts\/867","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/courses.lumenlearning.com\/suny-finaccounting\/wp-json\/pressbooks\/v2\/parts"}],"about":[{"href":"https:\/\/courses.lumenlearning.com\/suny-finaccounting\/wp-json\/wp\/v2\/types\/part"}],"version-history":[{"count":0,"href":"https:\/\/courses.lumenlearning.com\/suny-finaccounting\/wp-json\/pressbooks\/v2\/parts\/867\/revisions"}],"wp:attachment":[{"href":"https:\/\/courses.lumenlearning.com\/suny-finaccounting\/wp-json\/wp\/v2\/media?parent=867"}],"wp:term":[{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/suny-finaccounting\/wp-json\/wp\/v2\/contributor?post=867"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/suny-finaccounting\/wp-json\/wp\/v2\/license?post=867"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}