I. Description oflnstructional Materials
The materials provided in this instructor's manual are intended to enhance
the usefulness of Understanding Financial Statements, 6th edition, as a text
or supplementary text for courses in financial statement analysis; or for any
courses m accounting and finance which cover the understanding and
analysis of financial statements. The following teaching aids are available:
1. Solutions to Study Questions and Problems for each chapter to be used
for in-class discussions and homework assignments. (Students also have
available the Self-Tests at the end of Chapters 1-5 in the book, with
solutions provided in Appendix D.) The level of difficulty varies according
to the nature of the presentation in the text. Chapter 1-- primarily short
answer discussion questions; Chapters 2 and 3--short answer discussion
questions .and exercise-type problems to review concepts; Chapters 4 and
5--more difficult problems. Many of the problems and cases are based on
actual published financial statements, although in some cases names and
dates have been changed.
Solutions to Mini-Cases provided at the end of Chapters 1-5. The cases
are based on published annual reports and are intended to give students the
opportunity to apply the principles and concepts presented in the chapters to
practical, real-world situations with a more open-ended approach than many
of the study questions and problems.
2. Course project assignment, outline, library resources. A project
assignment suitable for a .major term paper is provided and couldbe
modified to meet the requtrements, focus, or time frame of a particular
course. To accompany the assignment there is an outline and a list of
recommended library resources and Web sites.
3. A test bank including questions and solutions for each chapter. Multiple
choice and short answer problems are included.
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