Financial Accounting > STUDY GUIDE > Financial Reporting - Basic Accounting Skills - Study Guide | BUS (All)
Financial Reporting - Financing o transactions with stockholders and bankers (except interest); o Borrowing or repaying money o dividends, receiving payment for stock o Debt Payments, dividends, ... stock repurchases - Investing o buying and selling land, buildings, equipment (investments, fixed assets) - Operating o everything else o Money paid/received resulting from operating the business, interest paid on a loan Financial Reporting - Form 10-K o Audited financial reports (annual) - Form 10-Q o Unaudited quarterly financial statements - Anually provide audited report to stockholders - Form 8K o Material disagreements between management and auditors are reported and described here – filed with SEC GAAP - Generally accepted accounting principles - 10-k meets standards - Established by FASB (Financial accounting standards board) - Credibility, but costs companies to audit [Show More]
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