Practical financial statement analysis / Roy A. Foulk.

Preface, v -- Schedules, xv -- Forms, xix -- Part I. Background of analysis, 3 -- I. Importance of Arabic figures in the business world, 3 -- II. Viewpoints toward analyses, 32 -- III. Desirability of supplementary information, 48 -- IV. Classification of balance sheet items, 65 -- Part II. Analysis of small business enterprises, 153 -- V. Analysis of small business enterprises, 153 -- Part III. Internal analyses of balance sheets, 178 -- VI. Current assets to current liabilities, 178 -- VII. Current liabilities to tangible net worth, 207 -- VIII. Total liabilities to tangible net worth, 232 -- IX. Funded debt to net working capital, 302 -- X. Fixed assets to tangible net worth, 279 -- XI. Net sales to inventory, 302 -- XII. Inventory to net working capital, 334 -- XIII. Average collection period, 358 -- XIV. Net sales to tangible net worth, 389 -- XV. Net sales to net working capital, 418 -- Part IV. Comparative analysis of balance sheets, 445 -- XVI. Comparative analysis of balance sheets, 445 -- XVII. Statement of sources and applications of funds, 473 -- Part V. Income statements, 497 -- XVIII. Explanation of income statements, 497 -- XIX. Analyses of income statements, 516 -- XX. Break-even point, 538 -- XXI. Net profit to tangible net worth, 560 -- XXII. Net profit to net sales, 571 -- Part VI. Surplus accounts, 583 -- XXIII. Analyses of retained earnings, 583 -- Part VII. Synthesis, 601 -- XXIV. Recent evolution in accounting theory and practice, 601 -- Appendix, 641 -- Index, 657.