Financial Accounting An Introduction to Concepts, Methods, and Uses,9780324183511

Financial Accounting An Introduction to Concepts, Methods, and Uses

by ;
ISBN13: 9780324183511
ISBN10: 0324183518
Format: Hardcover
Pub. Date: 2002-07-02
Publisher(s): South-Western College Pub
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Table of Contents

Preface vii
PART ONE OVERVIEW OF FINANCIAL STATEMENTS 1(42)
Introduction to Business Activities and Overview of Financial Statements and the Reporting Process
2(41)
PART TWO ACCOUNTING CONCEPTS AND METHODS 43(270)
Balance Sheet: Presenting the Investments and Financing of a Firm
44(64)
Income Statement: Reporting the Results of Operating Activities
108(70)
Statement of Cash Flows: Reporting the Effects of Operating, Investing, and Financing Activities on Cash Flows
178(68)
Introduction to Financial Statement Analysis
246(67)
PART THREE MEASURING AND REPORTING ASSETS AND EQUITIES USING GENERALLY ACCEPTED ACCOUNTING PRINCIPLES 313(464)
Receivables and Revenue Recognition
314(50)
Inventories: The Source of Operating Profits
364(52)
Long-Lived Tangible and Intangible Assets: The Source of Operating Capacity
416(58)
Liabilities: Introduction
474(60)
Liabilities: Off Balance-Sheet Financing, Leases, Deferred Income Taxes, Retirement Benefits, and Derivatives
534(62)
Marketable Securities and Investments
596(74)
Shareholders' Equity: Capital Contributions, Earnings, and Distributions
670(64)
Statement of Cash Flows: Another Look
734(43)
PART FOUR SYNTHESIS 777(53)
Significance and Implications of Alternative Accounting Principles
778(52)
Appendix 830(27)
Compound Interest, Annuity, and Bond Tables 857(8)
Glossary 865(88)
Index 953

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