{"id":849,"date":"2015-12-27T14:57:31","date_gmt":"2015-12-27T14:57:31","guid":{"rendered":"https:\/\/courses.candelalearning.com\/managacct2x1xmaster\/?post_type=chapter&#038;p=849"},"modified":"2016-01-01T14:41:19","modified_gmt":"2016-01-01T14:41:19","slug":"chapter-12-study-plan","status":"publish","type":"chapter","link":"https:\/\/courses.lumenlearning.com\/suny-managacct\/chapter\/chapter-12-study-plan\/","title":{"raw":"Chapter 12 Study Plan","rendered":"Chapter 12 Study Plan"},"content":{"raw":"<h2>Study Plan: Financial Statement Analysis<\/h2>\r\n<strong>Knowledge Targets<\/strong>\r\n\r\nI can define the following terms as they relate to our unit:\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>Net Income<\/strong><\/td>\r\n<td><strong>Retained Earnings<\/strong><\/td>\r\n<td><strong>Horizontal Analysis<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>Vertical Analysis<\/strong><\/td>\r\n<td><strong>Ratio Analysis<\/strong><\/td>\r\n<td><strong>Trend Percents<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>Current Assets<\/strong><\/td>\r\n<td><strong>Current Liabilities<\/strong><\/td>\r\n<td><strong>Average Inventory<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>Average Accounts Receivable<\/strong><\/td>\r\n<td><strong>Percent of change<\/strong><\/td>\r\n<td><strong>Dollar amount of change<\/strong><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n&nbsp;\r\n\r\n<strong>\u00a0Reasoning Targets<\/strong>\r\n\r\n\u0095 I can understand the use of <strong>horizontal analysis, vertical analysis and ratio analysis<\/strong>\r\n\r\nto evaluate company performance.\r\n\r\n\u0095 I can analyze and explain the trends of a company using <strong>horizontal analysis<\/strong>.\r\n\r\n\u0095 I can analyze and explain a company\u2019s financial statements using <strong>vertical analysis<\/strong>.\r\n\r\n\u0095 I can analyze and explain a company\u2019s financial performance using <strong>ratio analysis<\/strong>.\r\n\r\n<strong>\u00a0<\/strong>\r\n\r\n<strong>Skill Targets<\/strong>\r\n\r\n\u0095 I can calculate dollar amount of change and percentage of change for accounts on the financial statements using <strong>horizontal analysis<\/strong>.\r\n\r\n\u0095 I can calculate trend percentages for <strong>horizontal analysis<\/strong>.\r\n\r\n\u0095 I can calculate the common-size percentages using <strong>vertical analysis<\/strong>.\r\n\r\n\u0095 I can calculate ratios used in <strong>ratio analysis<\/strong>.\r\n\r\n&nbsp;\r\n\r\nClick <a href=\"https:\/\/s3-us-west-2.amazonaws.com\/courses-images-archive-read-only\/wp-content\/uploads\/sites\/1430\/2016\/03\/04031457\/Fin-Stmt-Analysis.pdf\">Fin Stmt Analysis<\/a> for a printable copy.","rendered":"<h2>Study Plan: Financial Statement Analysis<\/h2>\n<p><strong>Knowledge Targets<\/strong><\/p>\n<p>I can define the following terms as they relate to our unit:<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>Net Income<\/strong><\/td>\n<td><strong>Retained Earnings<\/strong><\/td>\n<td><strong>Horizontal Analysis<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Vertical Analysis<\/strong><\/td>\n<td><strong>Ratio Analysis<\/strong><\/td>\n<td><strong>Trend Percents<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Current Assets<\/strong><\/td>\n<td><strong>Current Liabilities<\/strong><\/td>\n<td><strong>Average Inventory<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Average Accounts Receivable<\/strong><\/td>\n<td><strong>Percent of change<\/strong><\/td>\n<td><strong>Dollar amount of change<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>\u00a0Reasoning Targets<\/strong><\/p>\n<p>\u0095 I can understand the use of <strong>horizontal analysis, vertical analysis and ratio analysis<\/strong><\/p>\n<p>to evaluate company performance.<\/p>\n<p>\u0095 I can analyze and explain the trends of a company using <strong>horizontal analysis<\/strong>.<\/p>\n<p>\u0095 I can analyze and explain a company\u2019s financial statements using <strong>vertical analysis<\/strong>.<\/p>\n<p>\u0095 I can analyze and explain a company\u2019s financial performance using <strong>ratio analysis<\/strong>.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Skill Targets<\/strong><\/p>\n<p>\u0095 I can calculate dollar amount of change and percentage of change for accounts on the financial statements using <strong>horizontal analysis<\/strong>.<\/p>\n<p>\u0095 I can calculate trend percentages for <strong>horizontal analysis<\/strong>.<\/p>\n<p>\u0095 I can calculate the common-size percentages using <strong>vertical analysis<\/strong>.<\/p>\n<p>\u0095 I can calculate ratios used in <strong>ratio analysis<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<p>Click <a href=\"https:\/\/s3-us-west-2.amazonaws.com\/courses-images-archive-read-only\/wp-content\/uploads\/sites\/1430\/2016\/03\/04031457\/Fin-Stmt-Analysis.pdf\">Fin Stmt Analysis<\/a> for a printable copy.<\/p>\n","protected":false},"author":1195,"menu_order":1,"template":"","meta":{"_candela_citation":"[]","CANDELA_OUTCOMES_GUID":"","pb_show_title":"on","pb_short_title":"","pb_subtitle":"","pb_authors":[],"pb_section_license":""},"chapter-type":[],"contributor":[],"license":[],"class_list":["post-849","chapter","type-chapter","status-publish","hentry"],"part":812,"_links":{"self":[{"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/pressbooks\/v2\/chapters\/849","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/pressbooks\/v2\/chapters"}],"about":[{"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/wp\/v2\/types\/chapter"}],"author":[{"embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/wp\/v2\/users\/1195"}],"version-history":[{"count":4,"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/pressbooks\/v2\/chapters\/849\/revisions"}],"predecessor-version":[{"id":971,"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/pressbooks\/v2\/chapters\/849\/revisions\/971"}],"part":[{"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/pressbooks\/v2\/parts\/812"}],"metadata":[{"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/pressbooks\/v2\/chapters\/849\/metadata\/"}],"wp:attachment":[{"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/wp\/v2\/media?parent=849"}],"wp:term":[{"taxonomy":"chapter-type","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/pressbooks\/v2\/chapter-type?post=849"},{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/wp\/v2\/contributor?post=849"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/wp\/v2\/license?post=849"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}