Publications
Publications
- 2017
Financial Accounting Reading: Analyzing Financial Statements
By: Suraj Srinivasan and V.G. Narayanan
Abstract
Core Curriculum Readings in Financial Accounting cover the fundamental concepts in financial accounting. Many Readings include videos and Interactive Illustrations to help students master complex concepts.
This reading helps students understand that financial ratios—one financial statement item divided by another—are used to create useful metrics. In other words, the inputs or financial items are derived from the financial statements. The reading also shows how ROE is calculated using three ratios: profit margin, operation efficiency, and financial leverage.
This Reading includes six Interactive Illustrations: "DuPont Framework," "Efficiency Ratios," "Inventory Turnover and Days in Inventory," "Cash Conversion Cycle," "Leverage Ratios," and "Profitability Ratios."
This reading helps students understand that financial ratios—one financial statement item divided by another—are used to create useful metrics. In other words, the inputs or financial items are derived from the financial statements. The reading also shows how ROE is calculated using three ratios: profit margin, operation efficiency, and financial leverage.
This Reading includes six Interactive Illustrations: "DuPont Framework," "Efficiency Ratios," "Inventory Turnover and Days in Inventory," "Cash Conversion Cycle," "Leverage Ratios," and "Profitability Ratios."
Keywords
Citation
Srinivasan, Suraj, and V.G. Narayanan. "Financial Accounting Reading: Analyzing Financial Statements." Core Curriculum Readings Series. Boston: Harvard Business School Publishing 5056, 2017.