Fin

• Balance sheet: shows the financial position of the company at a particular time
• Income Statements: formal statements that show the result of the operations in a certain period
• Statement of stockholder's equity: a basic statement that shows the movement of components
• Issuance of stocks: common or preferred stocks
• Retained earnings: the accumulated income or loss of the company
• Declaration of cash dividends: deduction from retained earnings for the year shown
• Distribution of stock dividends: includes the stock dividend rate and amount of stock dividends distributed
• Purchase and sale of treasury stock: involves the company's original stock
• Accumulated other comprehensive income: includes unrealized gains and losses
• Correction of errors: lists the errors in the past that are considered corrected in the current year
• Statement of cash flow: shows the company's cash receipts and cash payments
• Cash from operating activities: compared with the company's net income
• Cash flow statement: shows the cash coming in and out of a company
• Accounting policies and notes financial statements: guidelines used in the preparation of financial statements
• Citations of financial Statements
• Free cash flow: primarily for external users, considering capital expenditures and changes in working
• Market Value Added: an indicator showing the difference between market value
• Direct Method of cash flow: used to arrive at the net cash from operating activities
• Cash flow from financing activities: payments arising from changes in short-term borrowing
• Trend Analysis: evaluates the past and current performance of a company
• Horizontal Analysis: evaluates the trend in the accounts over the years
• Vertical Analysis: uses a significant item in the financial statements as a base value
• Leverage ratio (solvency): measures the ability to meet long-term obligations
• Economic Value Added Cash Position Patio: involves removing accounts receivable
• Comparative Statement: compares two years and shows the increase or decrease
• Quick asset ratio