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title-case the keys
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@mohan08p
mohan08p committed Apr 21, 2016
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110 changes: 55 additions & 55 deletions share/goodie/cheat_sheets/json/accounting.json
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{
"id": "accounting_cheat_sheet",
"name": "Accounting",
"template_type": "terminal",
"template_type": "reference",
"description": "It is the measurement, processing and communication of financial information about economic entities",
"metadata": {
"sourceName": "Accounting Coach",
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"sections": {
"Financial Statements": [
{
"key": "balance sheet",
"key": "Balance Sheet",
"val": "Reports the amounts of assets, liabilities, and stockholders’ equity at a specified moment"
},
{
"key": "income statement",
"key": "Income Statement",
"val": "Reports revenues, expenses, gains, losses, and net income during the period of time"
},
{
"key": "statement of cash flows",
"key": "Statement of Cash Flow",
"val": "Reports the changes in cash and cash equivalents during a period of time"
},
{
"key": "statement of stockholders equity",
"key": "Statement of Stockholders Equity",
"val": "Includes net income, other comprehensive income, dividends, exercise of stock options"
},
{
"key": "interim financial statements",
"key": "Interim Financial Statement",
"val": "Issued between the annual financial statements"
},
{
"key": "audited financial statements",
"key": "Audited Financial Statement",
"val": "Independent CPA firm gives assurance about reasonableness and compliance with accounting principles"
},
{
"key": "financial reporting",
"key": "Financial Reporting",
"val": "Includes financial statements, annual and quarterly reports to SEC and stockholders, press releases and other financial reports"
}
],
"Balance Sheet": [
{
"key": "assets",
"key": "Assets",
"val": "Resources, things owned, and prepaid or deferred expenses"
},
{
"key": "liabilities",
"key": "Liabilities",
"val": "Obligations and deferred revenues"
},
{
"key": "owner’s equity",
"key": "Owner’s Equity",
"val": "A sole proprietorship’s assets minus its liabilities"
},
{
"key": "stockholders equity",
"key": "Stockholders Equity",
"val": "A corporation’s assets minus its liabilities"
},
{
"key": "accounting equation",
"key": "Accounting Equation",
"val": "Assets = Liabilities + Stockholders’ (Owner’s) Equity"
},
{
"key": "classified balance sheet",
"key": "Classified Balance Sheet",
"val": "Classify into current assets, investments, property, plant and equipment, and other assets"
},
{
"key": "current asset",
"key": "Current Asset",
"val": "Will turn to cash within one year of the date of the balance sheet"
},
{
"key": "current liability",
"key": "Current Liability",
"val": "An obligation that will become due within one year of the balance sheet date"
}
],
"Income Statement": [
{
"key": "revenues",
"key": "Revenues",
"val": "Amounts earned, sales, service fees, interest earned"
},
{
"key": "expenses",
"key": "Expenses",
"val": "Costs incurred to earn revenues, costs used up or expiring during the accounting period"
},
{
"key": "gain",
"key": "Gain",
"val": "Sale of a long-term asset for more than its carrying value"
},
{
"key": "gross profit",
"key": "Gross Profit",
"val": "Sales minus cost of goods sold"
},
{
"key": "cost of goods sold",
"key": "Cost of Goods Sold",
"val": "Beginning finished goods inventory + net purchases (or cost of goods manufactured) – ending finished goods inventory"
},
{
"key": "selling, general and administrative",
"key": "Selling, General and Administrative",
"val": "SG&A; operating expenses; noninventoriable costs"
},
{
"key": "operating income",
"key": "Operating Income",
"val": "Income from operations"
},
{
"key": "nonoperating income",
"key": "Nonoperating Income",
"val": "Income from peripheral activities"
}
],
"Cash Flow Statement": [
{
"key": "direct method",
"key": "Direct Method",
"val": "The method preferred by the FASB for preparing the SCF"
},
{
"key": "indirect method",
"key": "Indirect Method",
"val": "The method used by most companies when preparing the SCF"
},
{
"key": "operating activities",
"key": "Operating Activities",
"val": "Activities involving net income"
},
{
"key": "investing activities",
"key": "Investing Activities",
"val": "Activities involving the purchase and sale of long-term assets"
},
{
"key": "financing activities",
"key": "Financing Activities",
"val": "Activities involving the borrowing and repayment of debt, long-term liabilities and stockholders’ equity (other than net income)"
},
{
"key": "Supplemental information",
"key": "Supplemental Information",
"val": "A separate disclosure containing significant noncash transactions such as the exchange of stock for bonds, stock for land etc"
}
],
"Stockholders Equity": [
{
"key": "paid-in capital",
"key": "Paid-In Capital",
"val": "Amount received by the corporation from the original issue of its shares of common and preferred stock; contributed capital"
},
{
"key": "retained earnings",
"key": "Retained Earnings",
"val": "The cumulative earnings of the corporation"
},
{
"key": "comprehensive income",
"key": "Comprehensive Income",
"val": "All changes in ownership interest other than owner investments and distributions to owners"
},
{
"key": "treasury stock",
"key": "Treasury Stock",
"val": "A corporation’s own stock that it repurchased"
},
{
"key": "cash dividend",
"key": "Cash Dividend",
"val": "Distribution of cash to a corporation’s stockholders"
},
{
"key": "stock dividend",
"key": "Stock Dividend",
"val": "Distribution of additional shares of a corporation’s stock to its present stockholders"
},
{
"key": "common stock dividend distributable",
"key": "Common Stock Dividend Distributable",
"val": "A stockholders’ equity account that reports the par value of the shares to be issued in the near future as the result of a stock (not cash) dividend"
},
{
"key": "declaration date",
"key": "Declaration Date",
"val": "The date a liability (dividend payable) is recorded and retained earnings is reduced"
},
{
"key": "record date",
"key": "Record Date",
"val": "The date which determines which stockholders will receive a dividend"
},
{
"key": "stock split",
"key": "Stock Split",
"val": "A 2-for-1 stock split means all stockholders’ number of shares of stock will double and should result in a 50% drop in market value of each share of stock"
},
{
"key": "dividend payable",
"key": "Dividend Payable",
"val": "A current liability resulting from a corporation’s directors declaring a cash dividend"
}
],
"Financial Ratios": [
{
"key": "working capital",
"key": "Working Capital",
"val": "Current assets minus current liabilities"
},
{
"key": "current ratio",
"key": "Current Ratio",
"val": "Current assets divided by current liabilities"
},
{
"key": "acid-test ratio",
"key": "Acid-Test Ratio",
"val": "(cash + marketable securities + accounts receivable) Divided by current liabilities; also known as the quick ratio"
},
{
"key": "quick ratio",
"key": "Quick Ratio",
"val": "Equal to acid-test ratio"
},
{
"key": "receivables turnover ratio",
"key": "Receivables Turnover Ratio",
"val": "Credit sales for a year divided by the average balance in accounts receivable during the same year"
},
{
"key": "average collection period",
"key": "Average Collection Period",
"val": "360 or 365 days divided by the receivables turnover ratio"
},
{
"key": "inventory turnover ratio",
"key": "Inventory Turnover Ratio",
"val": "The cost of goods sold for a year divided by the average inventory during the same year"
},
{
"key": "days sales in inventory",
"key": "Days sale In Inventory",
"val": "360 or 365 days divided by the inventory turnover ratio"
},
{
"key": "free cash flow",
"key": "Free Cash Flow",
"val": "One definition is net cash inflow from operating activities minus necessary capital expenditures"
},
{
"key": "times interest earned",
"key": "Times Enterest Earned",
"val": "Income before interest and income tax expense divided by interest expense"
},
{
"key": "gross margin (gross profit %)",
"key": "Gross Margin (Gross Profit %)",
"val": "Net sales minus cost of goods sold equals gross profit or gross margin dollars"
},
{
"key": "return on assets",
"key": "Return On Assets",
"val": "Net income for a year divided by the average amount of assets during the year"
},
{
"key": "return on equity (no preferred stock)",
"key": "Return On Equity (No Preferred Stock)",
"val": "Net income for a year divided by the average amount of stockholders’ equity during the year"
},
{
"key": "asset turnover ratio",
"key": "Asset Turnover Ratio",
"val": "Net sales for a year divided by the average amount of assets during the year of the sales"
}
]
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