Part 1 – Section E.6. Profitability analysis

[Hameed]

CMA1.E6.a. identify factors to be considered in measuring income, including estimates, accounting methods, disclosure incentives, and the different needs of users

CMA1.E6.b. explain the importance of the source, stability, and trend of sales and revenue

CMA1.E6.c. demonstrate an understanding of the relationship between revenue and receivables and revenue and inventory

CMA1.E6.d. infer the effect on revenue with changes in revenue recognition and measurement methods

CMA1.E6.e. analyze company cost of sales by calculating and interpreting the gross profit margin

CMA1.E6.f. interpret changes in gross profit

CMA1.E6.g. analyze company expenses using common-size income statements

CMA1.E6.h. identify and define the major expense categories for a company, including selling expenses, depreciation expense, maintenance, amortization, general and administrative expenses, financing expenses, and income taxes

CMA1.E6.i. infer reasons for increases over time in any of these expenses as a percent of revenue

CMA1.E6.j. distinguish between gross profit margin, operating profit margin and net profit margin and analyze the effects of changes in the components of each

CMA1.E6.k. calculate and interpret book value per share

[mr maged]

شطرا لتعبك .. بس اعذرني اللينكات مش شغاله .. انا اسف

[ahmeddraz]

ياجماعة كل الروابط تؤدى الى خطا فى البحث هل الموقع بالفعل للمحاسبين جد اتم انه مقلب