Год выпуска: 1937
Автор: Graham & Meredith
Жанр: Investments
Издательство: Harper Business
Формат: PDF
Язык книги: Английский
ISBN: 088-730-913-5
Качество: OCR без ошибок
Количество страниц: 135
Интересная и очень полезная книга, которая совсем не потеряла своей актуальности на протяжении стольких лет, ведь Вашему вниманию представляется оригинальное издание 1937 года.  

CONTENTS

Part I. Balance Sheets and Income Accounts

preface vii

i. balance sheets in general 3

II. DEBITS and credits 5

III. TOTAL ASSETS AND TOTAL LIABILITIES 9

IV. CAPITAL AND SURPLUS II V. PROPERTY ACCOUNT 14

VI. DEPRECIATION AND DEPLETION l6

VII. NON-CURRENT INVESTMENTS 19

VIII. INTANGIBLE ASSETS 21

IX. PREPAID EXPENSES 24

X. DEFERRED CHARGES 26

XI. CURRENT ASSETS 28

XII. CURRENT LIABILITIES 30

XIII. WORKING CAPITAL 3I

XIV. CURRENT RATIO 34 XV. INVENTORIES 36

XVI. RECEIVABLES 39

XVII. CASH 41

XVIII. NOTES PAYABLE 43

XIX. RESERVES 45

XX. BOOK VALUE OR EQUITY 48

XXI. CALCULATING BOOK VALUE $0

XXII. BOOK VALUE OF BONDS AND STOCKS $2

XXIII. OTHER ITEMS IN BOOK VALUE 54

XXIV. LIQUIDATING VALUE AND NET CURRENT

ASSET VALUE 55

XXV. EARNING POWER 57 XXVI. A TYPICAL PUBLIC UTILITY INCOME ACCOUNT 58

XXVII. A TYPICAL INDUSTRIAL INCOME ACCOUNT 6l

XXVIII. A TYPICAL RAILROAD INCOME ACCOUNT 6t

XXIX. CALCULATING EARNINGS 64

XXX. THE MAINTENANCE AND DEPRECIATION

FACTOR 67 XXXI. THE SAFETY OF INTEREST AND PREFERRED

DIVIDENDS 70

XXXII. TRENDS 72

XXXIIL COMMON STOCK PRICES AND VALUES 74

XXXIV. CONCLUSION 77

Part II. Analyzing a Balance Sheet and Income

Account by the Ratio Method 8i

Part HI. Definitions of Financial Terms and

Phrases 9i