Net income and depreciation methods

University of Maryland University College

MGMT 640

Week 2 - Financial Background: Review of Accounting & Taxes

https://courses.lumenlearning.com/boundless-finance/chapter/introducing-financial-statements/

https://www.khanacademy.org/economics-finance-domain/core-finance/accounting-and-financial-stateme

https://www.khanacademy.org/economics-finance-domain/core-finance/taxes-topic

Financial Statements –

http://bouffordca.com/FS/SampleFS.pdf

http://smallbusiness.chron.com/calculate-interpret-companys-net-working-capital-16051.html

http://www.investopedia.com/university/financialstatements/financialstatements6.asp

Income Statement –

http://accounting-simplified.com/financial/statements/income-statement-profit-and-loss.html

http://www.myaccountingcourse.com/financial-statements/income-statement

Cash Flow Statement –

http://accounting-simplified.com/financial/statements/cash-flow-statement.html

Balance Sheet –

http://www.myaccountingcourse.com/financial-statements/balance-sheet

Capital Gains –

http://www.investopedia.com/ask/answers/021315/what-difference-between-book-value-and-market-value.asp

Earnings Before Interest and Taxes –

http://www.fool.com/knowledge-center/how-to-calculate-the-interest-expense-with-net-inc.aspx

http://www.miniwebtool.com/ebit-calculator/

Week 2 documents:

Article 1: Nurnberg, H. (1983). Issues in Funds Statement Presentation. The Accounting Review, 58(4), 799-812.

http://www.jstor.org/stable/247070?seq=1#page_scan_tab_contents

Article 2: Nurnberg, H. (1968). Present Value Depreciation and Income Tax Allocation. The Accounting Review, 43 (4), 719-729.

http://www.jstor.org/stable/243633?seq=1#page_scan_tab_contents