Financial Accounting

Part 1: Overview of Financial Statements. 1. Introduction to Business Activities and Overview of Financial Statements and the Reporting Process. Part 2. Accounting Concepts and Methods. 2. The Basics of Record Keeping and Financial Statement Preparation: Balance Sheet. 3. The Basics of Record Keeping and Financial Statement Preparation: Income Statement. 4. Balance Sheet: Presenting and Analyzing Resources and Financing. 5. Income Statement: Reporting the Results of Operating Activities. 6. Statement of Cash Flows: Reporting the Effects of Operating, Investing, and Financing Activities on Cash Flows. 7. Introduction to Financial Statement Analysis. Part 3. Measuring and Reporting Assets and Equities Using Generally Accepted Accounting Principles. 8. Revenue Recognition, Receivables, and Advances from Customers. 9. Working Capital. 10. Long-Lived Tangible and Intangible Assets. 11. Notes, Bonds, and Leases. 12. Liabilities: Off-Balance-Sheet Financing, Retirement Benefits, and Income Taxes. 13. Marketable Securities and Derivatives. 14. Intercorporate Investments in Common Stock. 15. Shareholders' Equity: Capital Contributions and Distributions. Part 4. Synthesis. 16. Statement of Cash Flows: Another Look. 17. Synthesis of Financial Reporting. Appendix: Time Value of Cash Flows: Compound Interest Concepts and Applications. Glossary. Index.