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Financial Statements Analysis and Long-Term Planning
Accounting as an Information System
Chapter Outline ,[object Object],[object Object],[object Object],[object Object]
3.1 Financial Statements Analysis ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
3.2 Ratio Analysis ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Categories of Financial Ratios ,[object Object],[object Object],[object Object],[object Object],[object Object]
 
Payables Turnover ,[object Object],Payables Turnover   =  Net Purchases   Average Accounts Payable
Days’ Payable ,[object Object],Days’ Payable =  Payables Turnover  365 days
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object]
Liquidity of Inventory ,[object Object],[object Object],[object Object],[object Object]
3.3 The Du Pont Identity ,[object Object],[object Object],[object Object]
Using the Du Pont Identity ,[object Object],[object Object],[object Object],[object Object]
3.4 Using Financial Statements ,[object Object],[object Object],[object Object],[object Object],[object Object]
Potential Problems ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

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Chap003