Identifying the Disclosure Sequence Indicate the order in which the following disclosures or reports are normally issued by public companies.

Title

Form 10-K

Earnings press release

Annual report

Finding Financial Information: Matching Financial Statements with the Elements of Financial Statements Match each financial statement with the items presented on it by entering the appropriate letter in the space provided.

Elements of Financial Statements

Financial Statements

(1) Expenses

A. Income statement

(2) Cash from operating activities

B. Balance sheet

(3) Losses

C. Cash Flow statement

(4) Assets

D. None of the above

(5) Revenues

(6) Cash from financing activities

(7) Gains

(8) Owners’ equity

(9) Liabilities

(10) Assets personally owned by a stockholder