Financial accounting: An introduction to concepts, methods, and uses

Abstract

Part I: Overview of Financial Statements. Introduction to Business Activities and an Overview of Financial Statements and the Reporting Process. Part II: Accounting Concepts and Methods. The Balance Sheet: Presenting the Investments and Financing of a Firm. The Income Statement: Reporting the Results of Operating Activities. The Statement of Cash Flows: Reporting the Effects of Operating, Investing and Financing Activities on Cash Flows. Introduction to Financial Statement Analysis. Part III: Measuring and Reporting Assets and Equities Using Generally Accepted Accounting Principles. Receivables and Revenue Recognition. Inventories: The Source of Operating Profits. Plant, Equipment, and Intangible Assets: The Source of Operating Capacity. Liabilities: An Introduction. Liabilities: Off-Balance Sheet Financing, Leases, Deferred Income Taxes, Recruitment Benefits, and Derivatives. Marketable Securities and Investments. Earnings, Comprehensive Income and Shareholders' Equity. Statement of Cash Flows: Another Look. Part IV: Synthesis. Significance and Implications of Alternative Accounting Principles. APPENDIX: Compound Interest: Concepts and Applications. Glossary. Index

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