Description

Table of content:

1 Introduction to Financial Statements 2
2 A Further Look at Financial Statements 46
3 The Accounting Information System 100
4 Accrual Accounting Concepts 162
5 Merchandising Operations and the Multiple-Step Income Statement 226
6 Reporting and Analyzing Inventory 280
7 Fraud, Internal Control, and Cash 334
8 Reporting and Analyzing Receivables 396
9 Reporting and Analyzing Long-Lived Assets 446
10 Reporting and Analyzing Liabilities 504
11 Reporting and Analyzing Stockholders’ Equity 568
12 Statement of Cash Flows 622
13 Financial Analysis: The Big Picture 684
14 Managerial Accounting 746
15 Job Order Costing 796
16 Process Costing 838
17 Activity-Based Costing 888
18 Cost-Volume-Profit 938
19 Cost-Volume-Profit Analysis: Additional Issues 976
20 Budgetary Planning 1030
21 Budgetary Control and Responsibility Accounting 1078
22 Standard Costs and Balanced Scorecard 1136
23 Incremental Analysis and Capital Budgeting 1186
APPENDICES
A Specimen Financial Statements: Tootsie Roll Industries, Inc. A-1
B Specimen Financial Statements: The Hershey Company B-1
C Specimen Financial Statements: Zetar plc C-1
D Time Value of Money D-1
E Reporting and Analyzing Investments E-1
F Payroll Accounting F-1
*G Subsidiary Ledgers and Special Journals G-1
*H Accounting for Partnerships H-1
*I Accounting for Sole Proprietorships I-1