Financial Statements for Non-Accounting People The Trilateral Approach (English Edition)
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完全英語版。
会計の知識が全くない人でも、これ1冊で会計も英文会計もマスター!
損益計算書、貸借対照表、キャッシュフロー計算書の財務3表を一体化した革新的なメソッドで、
短期間で誰でも会計の全体像と基本的な仕組みが理解でき、財務諸表から会社の状態が分析できるようになります。
An Innovative Method of Comprehending Accounting A Bestseller with 800,000 Copies Sold in Japan!
This book is a guide to an entirely new way of studying accounting.
What makes this new way of studying accounting unique is that readers study the three financial statements - the income statement, the balance sheet and the cash flow statement - as an integral whole.
You will learn how to analyze a company's financial condition based on its financial statements.
【目次(Table of contents)】
Preface
Chapter1 Understanding the Structure of the Three Financial Statements
(1)How Can You Understand Financial Accounting with Minimal Study Time?
(2)What Do Financial Statements Show in the First Place?
(3)The Structure and Purpose of the Income Statement
(4)The Structure and Purpose of the Balance Sheet
(5)What We Can See through Illustrating the Balance Sheet
(6)What is Double-entry Bookkeeping?
(7)The Structure of the Cash Flow Statement and Two Preparation Methods
<Column>Why Is It Called the “Balance Sheet”?
Chapter2 The Trilateral Method:Comprehending How Accounting Works by Integrally Understanding the Three Financial Statements
(1) The Five Links among the Three Financial Statements
(2) Founding a Company with Capital of $8 Thousand
(3) Raising Funds by Issuing Corporate Bonds ($10 Thousand)
(4) Purchasing Office Supplies (Total $1 Thousand) with Cash
(5) Purchasing a Freezer ($12 Thousand) with Cash41
(6) Procuring Japanese Food Materials for $5 Thousand in Cash
(7) Selling Japanese Food Materials for $10 Thousand in Cash
(8) Executing Debt Finance through a $20 Thousand Short-term Loan
(9) Procuring Japanese Food Materials of $30 Thousand on Accounts Payable
(10) Selling Japanese Food Materials of $60 Thousand on Accounts Receivable
(11) Paying Accounts Payable of $30 Thousand
(12) Collecting a $40 Thousand Portion of Accounts Receivable Totaling $60 Thousand
(13) Paying Salaries of $7 Thousand
(14) Repaying a $20 Thousand Short-term Loan with Interest of $1 Thousand
(15) Recording Inventories of $5 Thousand
(16) Recording Depreciation of $2 Thousand
(17) Recording Taxes of $9 Thousand
(18) Paying Dividends of $4 Thousand
Recording Purchases as Inventories for Accounting Purposes
Profit Earned Yet Short on Cash
Chapter3 Analyzing the State of a Company Based on its Financial Statement
(1) Where and Which Parts Should You Examine?
(2) The Balance Sheet Reveals the State of a Company
(3) Eight Cash Flow Statement Patterns
(4) The Seven Steps in Illustrated Analysis
(5) Analyzing the Financial Statements of Actual Companies
-GM, Ford, Toyota, Apple, IBM, Google, Facebook, Amazon and Target
Common Stock Repurchases
How to Obtain Financial Statements
What is Goodwill?
In Closing
【著者情報】
國貞克則(くにさだ・かつのり)
1961年岡山県生まれ。
東北大学機械工学科卒業後、神戸製鋼所入社。
海外プラント建設事業部、人事部、企画部、海外事業部を経て、
1996年米国クレアモント大学ピーター・ドラッカー経営大学院でMBA取得。
2001年ボナ・ヴィータ コーポレーションを設立。
中小企業の経営支援や大手企業の管理職教育が得意分野。
著書に「財務3表一体理解法」(朝日新書)、「究極のドラッカー」(角川新書)、
「The Trilateral Approach: Financial Statements for Non-Accounting People」(ボナ・ヴィータ コーポレーション)、
訳書に「財務マネジメントの基本と原則」(東洋経済新報社)などがある。
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Katsunori Jack Kunisada
Born 1961 in Japan.
Obtained MBA in 1996 from the Peter F.Drucker Graduate School of Management at Claremont Graduate University of the U.S.
Established Bona Vita Corporation in 2001.
Currently, the company has three main business fields: management consulting, leading management seminars, and business book writing.