Financial accounting : an introduction to concepts, methods, and uses
- 10 ed
- Ohio : South-Western, 2003
- 952 p.
Overview of financial statements I - Introduction to business activities and overview of financial statements and the reporting process Accounting concepts and methods II - Balance sheet: presenting the investments and financing of a firm III - Income statement: reporting the results of operating activities V - Introduction to financial statement analysis Measuring and reporting assets and equities using generally accepted accounting principles VI - Receivables and revenue recognition VII - Inventories: the source of operating profits VIII - Long-lived tangible and intagible assets: the source of operating capacity IX - Liabilities:introduction X - Liabilities: off-balance-sheet financing, leases, deferred income taxes, retirement benefits, and derivatives XI - Marketable securities and investments XII - Shareholders' equity: capital contributions, earnings, and distributions Synthesis XIV - Significance and implications of alternative accounting principles