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Textbook Notes for James Moore

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WLUBU227James MooreFall

Chapter 4 Adjustments, Financial Statements, Quality of Earnings

OC2322128 Page
20 Dec 2013
18
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WLUBU227James MooreFall

Chapter 1 What is FA

OC2322127 Page
20 Dec 2013
19
Creditors (lenders): lend money for a specific period of time, and gain by charging interest. Investors (owners): shareholders/stakeholders buy % of la
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WLUBU227James MooreFall

Chapter 2 Investing & Financing Decisions, and Statement of FP

OC2322126 Page
20 Dec 2013
26
The key accounting concepts are part of a theoretical framework that prescribes the nature, function, and limitations of both financial accounting and
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WLUBU227James MooreFall

Chapter 5 Reporting & Interpreting Cash Flows

OC2322128 Page
20 Dec 2013
21
Growing profitable operations doesn"t ensure positive cash flow (timing of revenues & expenses. ) Cash flow permits a company to expand operations, rep
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