Financial & Managerial Accounting

[MBA 512]
By: Abdi Dufera(PhD)
What are the Qualities of Useful Accounting
Information?
1.2 Financial & Managerial Accounting
Financial Accounting Vs. Managerial Accounting
1.4 Bases of Accounting & Recording Systems
2. Accrual Bases of Accounting
Cash-Basis Vs. Accrual Accounting
Unit 2
 UNIT 3

Financial Statement
Preparation and Interpretation
Primary Financial Statements
Structure and Content of Financial Statements
3.2 The Income Statement
The Income Statement
3.3 Statement of Change in Shareholders Equity
3.4 The Balance Sheet
Sample Balance Sheet
Limitations of Balance Sheet
3.5 Statement of Cash Flows
1. Operating Activities
2. Investing Activities
3. Financing Activities
Statement of Cash Flows
3.6 Notes to the Financial Statements
Unit 4
4.3 Ratio Analysis
 The Du Pont Model
This model relates the different types of ratios as follows
Advantages of Ratio Analysis
Limitations of Ratio Analysis
Con’d