Utah.gov: The Official Website of the State of Utah
CE OutlineHow to Read and Understand Financial StatementsBackground into importance of accounting - (15 minutes)GAAPNet incomeDecision makingIncome statement - (30 minutes)Sections of income statementRevenueGross profitOverheadOperating incomeOther IncomeNet incomeEdgar for company filings10-K10-QKey income statement ratiosGross profitNet profitConstruction industry benchmarksForecastingFixed costsVariable costsEconomies of scaleTrimming back expensesBalance sheet - (20 minutes)Sections of Balance SheetAssetsLiabilitiesEquityKey balance sheet ratiosDebt to equityCurrent ratioConstruction industry benchmarksProfit First - (25 minutes)Mentality changeCash flowAllocations and orderingCreativity and innovativeCash balances and savings ................
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