INDEX

Accounting:

accrual accounting, 6–7

balance sheet, 19–36

basics, 3–17

book accounting, 12

cash accounting, 5–6

cash flow statement, 53–68

creative accounting, 7–8

double entry accounting, 4–5

financial analysis, 87–106

financial statements, 12–17

fraud and manipulation, 69–85

income statement, 37–52

standards and principles, 9–11

tax accounting, 12

Accounts payable:

on cash flow statement, 60

defined, 259

as liability on balance sheet, 26

turnover days, 95–96, 255

Accounts receivable:

as asset on balance sheet, 21

on cash flow statement, 58–59

defined, 259

turnover days, 94–95, 255

Accrual accounting, 6–7, 259

Acquisitions (See Mergers and acquisitions [M&A])

Activity analysis, 91–96, 255

Adelphia, 16–17

Adjusted earnings on pro forma ...

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