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A supplementary text for a variety of Business courses, including Financial Statement Analysis, Investments, Personal Finance, and Financial Planning and Analysis.

An Analytical Approach to Understanding and Interpreting Business Financial Statements

Understanding Financial Statements improves the student’s ability to translate a financial statement into a meaningful map for business decisions. The material covered in each chapter helps students approach financial statements with enhanced confidence and understanding of a firm’s historical, current, and prospective financial condition and performance. The 11th Edition includes new case studies based on existing companies and enhanced learning tools to help students quickly grasp and apply the materials. Fraser and Ormiston presents material in an engaging fashion that helps readers make sense of complex financial information, leading to intelligent (and profitable!) decision-making.

Understanding Financial Statements

• Preface to the Eleventh Edition
• Organization of the Eleventh Edition
• Uses for the Eleventh Edition
• Acknowledgments
• About the Authors
• Financial Statements: An Overview
• The Balance Sheet
• Income Statement and Statement of Stockholders’ Equity
• Statement of Cash Flows
• The Analysis of Financial Statements
•  Appendixes
• A.  Summary of Financial Ratios
• B.  Solutions to Self-Tests
• C.  Glossary
• Index