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4. Pro Forma Balance Sheet Balance Sheet Analysis Forecasting the Balance Sheet Forecasting Financial Statements > Forecasting the Balance Sheet Free to share, print, make copies and changes. Get yours at www.boundless.com www.boundless.com/finance?campaign_content=book_192_section_51&campaign_term=Finance&utm_campaign=powerpoint&utm_medium=dir ect&utm_source=boundless

5. The pro forma accounting is a statement of the company's financial activities while excluding "unusual and nonrecurring transactions" when stating how much money the company actually made. In business, pro forma financial statements are prepared in advance of a planned transaction, such as a merger, an acquisition, a new capital investment, or a change in capital structure such as incurrence of new debt or issuance of equity. Pro forma figures should be clearly labeled as such and the reason for any deviation from reported past figures clearly explained. Pro Forma Balance Sheet Free to share, print, make copies and changes. Get yours at www.boundless.com www.boundless.com/finance/textbooks/boundless-finance-textbook/forecasting-financial-statements-4/forecasting-the-balance-sheet-51/pro- forma-balance-sheet-245- 7542?campaign_content=book_192_section_51&campaign_term=Finance&utm_campaign=powerpoint&utm_medium=direct&utm_source=boundl ess Balance Sheet View on Boundless.com Forecasting Financial Statements > Forecasting the Balance Sheet

6. Balance sheet is a summary of the financial balances of a sole proprietorship, a business partnership, a corporation or other business organization. Assets, liabilities and ownership equity are listed as of a specific date, such as the end of its financial year. Balance sheet analysis (or financial analysis) the process of understanding the risk and profitability of a firm (business, sub-business or project) through analysis of reported financial information, particularly annual and quarterly reports. Financial ratio analysis should be based on regrouped and adjusted financial statements. Two types of ratio analysis are performed: 3.1) Analysis of risk and 3.2) analysis of profitability. Balance sheet analysis consists of 1) reformulating reported Balance sheet, 2) analysis and adjustments of measurement errors, and 3) financial ratio analysis on the basis of reformulated and adjusted Balance sheet. Balance Sheet Analysis Free to share, print, make copies and changes. Get yours at www.boundless.com www.boundless.com/finance/textbooks/boundless-finance-textbook/forecasting-financial-statements-4/forecasting-the-balance-sheet-51/balance- sheet-analysis-246- 7543?campaign_content=book_192_section_51&campaign_term=Finance&utm_campaign=powerpoint&utm_medium=direct&utm_source=boundl ess Balance sheet View on Boundless.com Forecasting Financial Statements > Forecasting the Balance Sheet

7. Free to share, print, make copies and changes. Get yours at www.boundless.com Appendix

8. Key terms a merger, an acquisition Mergers and acquisitions (abbreviated M&A) is an aspect of corporate strategy, corporate finance, and management dealing with the buying, selling, dividing, and combining of different companies and similar entities that can help an enterprise grow rapidly in its sector or location of origin, or a new field or new location, without creating a subsidiary, other child entity or using a joint venture. intangible assets Intangible assets are defined as identifiable non-monetary assets that cannot be seen, touched, or physically measured. They are created through time and effort, and are identifiable as a separate asset. NFD net financial debt NFIR the net financial interest rate RNOA return on net operating assets warranties In business and legal transactions, a warranty is an assurance by one party to the other party that specific facts or conditions are true or will happen. The other party is permitted to rely on that assurance and seek some type of remedy if it is not true or followed. Free to share, print, make copies and changes. Get yours at www.boundless.com Forecasting Financial Statements

9. Balance Sheet Simple balance sheet including basic items Free to share, print, make copies and changes. Get yours at www.boundless.com Understanding Accounting. "Simple Balance Sheet and Income Statement Example." CC BY http://www.understand-accounting.net/simplebalancesheet.html View on Boundless.comCC BYhttp://www.understand-accounting.net/simplebalancesheet.htmlView on Boundless.com Forecasting Financial Statements

10. Balance sheet Classified balance sheet Free to share, print, make copies and changes. Get yours at www.boundless.com Google. "Google Image Result for." CC BY http://www.google.com/imgres?q=balance+sheet&hl=en&biw=1280&bih=595&tbs=sur:fmc&tbm=isch&imgrefurl=http://churchoperations.wordpress.com/2010/06/22 /financial-speak-balance-sheets/&tbnid=9F_xOjgv-XzFNM&docid=vhmlFd6UFKjQMM&ved=0CFQQhRYoAw&ei=DyR6UM_KHNK90QGC4ICIAQ&dur=8015 View on Boundless.comCC BY http://www.google.com/imgres?q=balance+sheet&hl=en&biw=1280&bih=595&tbs=sur:fmc&tbm=isch&imgrefurl=http://churchoperations.wordpress.com/2010/06/22 /financial-speak-balance-sheets/&tbnid=9F_xOjgv-XzFNM&docid=vhmlFd6UFKjQMM&ved=0CFQQhRYoAw&ei=DyR6UM_KHNK90QGC4ICIAQ&dur=8015View on Boundless.com Forecasting Financial Statements

11. Free to share, print, make copies and changes. Get yours at www.boundless.com Forecasting Financial Statements Which of the following statements regarding pro forma financial statements is correct? A) Pro forma statements are used quarterly to project future financial activity. B) Pro forma balance sheets should focus on assets only. C) All of these answers. D) Pro form statements summarize the projected future status of a company based on current statements.

12. Free to share, print, make copies and changes. Get yours at www.boundless.comwww.boundless.com Boundless - LO. "Boundless." CC BY-SA 3.0 http://www.boundless.com/CC BY-SA 3.0http://www.boundless.com/ Forecasting Financial Statements Which of the following statements regarding pro forma financial statements is correct? A) Pro forma statements are used quarterly to project future financial activity. B) Pro forma balance sheets should focus on assets only. C) All of these answers. D) Pro form statements summarize the projected future status of a company based on current statements.

13. Free to share, print, make copies and changes. Get yours at www.boundless.com Forecasting Financial Statements Balance analysis is primarily based on ratios. Which of the following statements regarding ratio analysis associated with balance sheets is correct? A) Liquidity analysis analyzes whether a firm can recover from a loss or losses. B) Solvency analysis analyzes whether a firm can meet its financial obligations. C) Profitability analysis concerns return on capital: risk analysis concerns credit risk. D) All of these answers.

14. Free to share, print, make copies and changes. Get yours at www.boundless.comwww.boundless.com Boundless - LO. "Boundless." CC BY-SA 3.0 http://www.boundless.com/CC BY-SA 3.0http://www.boundless.com/ Forecasting Financial Statements Balance analysis is primarily based on ratios. Which of the following statements regarding ratio analysis associated with balance sheets is correct? A) Liquidity analysis analyzes whether a firm can recover from a loss or losses. B) Solvency analysis analyzes whether a firm can meet its financial obligations. C) Profitability analysis concerns return on capital: risk analysis concerns credit risk. D) All of these answers.

15. Attribution Wikipedia. "Balance sheet." CC BY-SA 3.0 http://en.wikipedia.org/wiki/Balance_sheetCC BY-SA 3.0http://en.wikipedia.org/wiki/Balance_sheet Wikipedia. "Pro forma." CC BY-SA 3.0 http://en.wikipedia.org/wiki/Pro_formaCC BY-SA 3.0http://en.wikipedia.org/wiki/Pro_forma Wikipedia. "warranties." CC BY-SA 3.0 http://en.wikipedia.org/wiki/warrantiesCC BY-SA 3.0http://en.wikipedia.org/wiki/warranties Wikipedia. "intangible assets." CC BY-SA 3.0 http://en.wikipedia.org/wiki/intangible%20assetsCC BY-SA 3.0http://en.wikipedia.org/wiki/intangible%20assets Wikipedia. "a merger, an acquisition." CC BY-SA 3.0 http://en.wikipedia.org/wiki/a%20merger,%20an%20acquisitionCC BY-SA 3.0http://en.wikipedia.org/wiki/a%20merger,%20an%20acquisition Wikipedia. "Balance sheet." CC BY-SA 3.0 http://en.wikipedia.org/wiki/Balance_sheetCC BY-SA 3.0http://en.wikipedia.org/wiki/Balance_sheet Wikipedia. "Financial statement analysis." CC BY-SA 3.0 http://en.wikipedia.org/wiki/Financial_statement_analysisCC BY-SA 3.0http://en.wikipedia.org/wiki/Financial_statement_analysis Wikipedia. "Financial statement." CC BY-SA 3.0 http://en.wikipedia.org/wiki/Financial_statementCC BY-SA 3.0http://en.wikipedia.org/wiki/Financial_statement Wikipedia. "RNOA." CC BY-SA 3.0 http://en.wikipedia.org/wiki/RNOACC BY-SA 3.0http://en.wikipedia.org/wiki/RNOA Wikipedia. "NFD." CC BY-SA 3.0 http://en.wikipedia.org/wiki/NFDCC BY-SA 3.0http://en.wikipedia.org/wiki/NFD Wikipedia. "NFIR." CC BY-SA 3.0 http://en.wikipedia.org/wiki/NFIRCC BY-SA 3.0http://en.wikipedia.org/wiki/NFIR Free to share, print, make copies and changes. Get yours at www.boundless.com Forecasting Financial Statements