Interpret financial statements.

Interpretation should address

  • balance sheets
  • cash flow
  • income statements
  • return on marketing investment (ROMI)
  • inventory records.

Process/Skill Questions:

  • What does a lender look for in a financial statement when considering a loan application for a new business?
  • To which financial statements would a stockholder want to have access?
  • What are the legal considerations in preparing financial statements?
  • How is a cash-flow statement used?
  • What is the purpose of the balance sheet?
  • What are the various types of profit found on financial statements?
  • What are the benefits of having inventory records kept electronically?