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  <titleInfo>
    <title>How to read a financial report</title>
    <subTitle>wringing cash flow and other vital signs out of the numbers</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Tracy, John A.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">nyu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New York</placeTerm>
    </place>
    <publisher>Wiley</publisher>
    <dateIssued>c1983</dateIssued>
    <dateIssued encoding="marc">1983</dateIssued>
    <edition>2nd ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>161 p. : ill. ; 18 x 26 cm.</extent>
  </physicalDescription>
  <tableOfContents>Starting with cash flows -- Introducing the balance sheet and the income statement -- Profit isn't everything -- Sales revenue : accounts receivable -- Cost of goods sold : inventory -- Inventory : accounts payable -- Operating expenses : accounts payable -- Operating expenses : accrued expenses (payable) -- Operating expenses : prepaid expenses -- Property, plant, &amp; equipment : depreciation : accumulated depreciation -- Interest expense : accrued expenses (payable) -- Income tax expense : income tax payable -- Net income (profit) : retained earnings -- Cash flow analysis of operations -- Other sources and uses of cash -- Impact of growth versus no-growth on cash flow -- A quick diversion : the statement of changes in financial position -- Footnotes--the fine print in external financial reports -- The cost of credibility--audits by CPAs -- Manipulating the numbers--a legitimate game -- The cost of goods sold conundrum -- Accelerated or straight-line depreciation? -- Ratios for creditors and investors -- Let's see what you've learned.</tableOfContents>
  <note type="statement of responsibility">John A. Tracy.</note>
  <note>Includes index.</note>
  <subject authority="lcsh">
    <topic>Financial statements</topic>
  </subject>
  <classification authority="lcc">HF5681.B2 T733 1983</classification>
  <classification authority="ddc">657.33 TRA</classification>
  <identifier type="isbn">0471888591 :</identifier>
  <identifier type="lccn">83006591</identifier>
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    <recordCreationDate encoding="marc">830502</recordCreationDate>
    <recordChangeDate encoding="iso8601">20170420180735.0</recordChangeDate>
    <recordIdentifier source="BD-DhUL">2349878</recordIdentifier>
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