Financial Statement Examples
Below are example financial statements
available online. For some of the statements I have provided comments or
referred to specific sections of the financial statements for you to pursue. I
will be updating these comments or referrals throughout the semester. I will
also be adding additional statements to the list. Keep in mind the difference in
the level of disclosure you get directly from the statements themselves and how
often you must rely on the notes to the financial statements to clarify the
- AlliedSignal Inc.
- AMP Incorporated
- Chemical Bank
- Dun & Bradstreet
- Deere & Company Corporate
- Digital Equipment
Lilly and Company
- Gannett Co., Inc.
See this financial statement for disclosure of a change in Accounting Principles.
Morgan & Co. Incorporated
- JAMES RIVER CORPORATION
This is a good example of a quarterly report with balance sheet, income
statement, and statement of cash flow information.
- JCPenney This is a
good example of financial statements for a merchandising firm. Note the
extraordinary item and the cumulative effect of an accounting change in the consolidated income
statement . How would we find out what they mean when they say that the
extraordinary item was a charge on debt redemption? Where can we look? (Hint:
Start with the Notes to financial statements) Also note the primary and fully
diluted earnings per share information. On the balance sheet note
the section that says Property, net. What do you suppose they are referring to.
"net" of what? Think about class discussion Sept 4, 1996. Read Note 2 to the
financial statements. How helpful is it to know this type of information?
- Lockheed Martin Corporation
- Marriott International
is a nice example of a service providers financial statements. Note the
accounting change in the income statement,
and the balance
sheet presentation of Property and Equipment. Where will you find
information about the historical cost of and the accumulated depreciation related
to these assets? Try the notes to the financial statements. Click here to read about a
summary of accounting principles and note the primary and fully diluted earnings
per share information.
- Merck & Co.,
Here is an example set of financial statement for a manufacturing
firm. How do these statements compare with Penney's and Marriott's.
- Microsoft Corporation
Make sure you take a look at the income statement, balance sheet, and
statement of cash flow information provided.
- Mobil Corporation
Here is one of the oil and gas companies we talked in general about on Sept 4,
1996. Can you find out the size of their oil and gas reserves? Hint: Notes to
the financial statements is a good place to start.
Notice how Motorola presents its accounts
receivable. It shows the net amount but provides you with the allowance for
doubtful accounts in parentheses. Also check out the firms R.R. Donnelley
This page has a neat feature that allows you to download Rockwell
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