The interpretation of financial statements : the classic 1937 edition / Benjamin Graham and Spencer B. Meredith

CONTENT


Pt. I. Balance Sheets and Income Accounts.
I. Balance Sheets in General.
II. Debits and Credits.
III. Total Assets and Total Liabilities.
IV. Capital and Surplus.
V. Property Account.
VI. Depreciation and Depletion.
VII. Non-Current Investments.
VIII. Intangible Assets.
IX. Prepaid Expenses.
X. Deferred Charges.
XI. Current Assets.
XII. Current Liabilities.
XIII. Working Capital.
XIV. Current Ratio.
XV. Inventories.
XVI. Receivables.
XVII. Cash.
XVIII. Notes Payable.
XIX. Reserves.
XX. Book Value or Equity.
XXI. calculating Book Value.
XXII. Book Value of Bonds and Stocks.
XXIII. Other Items in Books Value.
XXIV. Liquidating Value and Net Current Asset Value.
XXV. Earning Power.
XXVI. A Typical Public Utility Income Account.
XXVII. A Typical Industrial Income Account.
XXVIII. A Typical Railroad Income Account.
XXIX. Calculating Earnings.
XXX. The Maintenance and Depreciation Factor.
XXXI. The Safety of Interest and Preferred Dividends.
XXXII. Trends.
XXXIII. Common Stock Prices and Values.
XXXIV. Conclusion
Pt. II. Analyzing a Balance Sheet and Income Account by the Ratio Method
Pt. III. Definitions of Financial Terms and Phrases