Financial Accounting A Bridge to Decision Making

, by Ingram, Robert W.; Albright, Thomas L.; Baldwin, Bruce A.

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ISBN: 9780324183986 | 0324183984
Cover: Hardcover
Copyright: 4/11/2003

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This text is written for a one semester course in introductory accounting, generally titled "Financial Accounting," and is written for students who have no prior knowledge of accounting and accounting systems. This text is appropriate for the course where heavy emphasis is on concepts, with some mention of procedures also included.

SECTION F1 The Accounting Information System

(282)

Accounting and Organizations

(42)

Information for Decisions

(2)

The Purpose of Organizations

(3)

Transformation of Resources

(1)

Creating Value

(1)

The Role of Accounting in Business Organizations

(2)

The Structure of Business Organizations

(6)

Business Ownership

(1)

Management of Corporations

(2)

Advantages of Corporations

(1)

Disadvantages of Corporations

(1)

Creditors

(2)

Accounting and Business Decisions

(4)

Risk and Return

(4)

The Regulatory Environment of Accounting

(2)

The Importance of Ethics

(1)

A Short Introduction to Excel

(21)

Identifying and Selecting Cells

(1)

Referencing and Mathematical Operations

(1)

Copying Cell Contents

(1)

Changing Column Widths

(1)

Menus

(1)

Buttons

(19)

Business Activities---The Source of Accounting Information

(38)

Financing Activities

(1)

Accounting for Business Activities

(1)

Investing Activities

(3)

Operating Activities

(3)

Financial Reporting and Analysis

(6)

The Income Statement

(1)

The Balance Sheet

(1)

The Statement of Cash Flows

(1)

The Transformation Process

(1)

Financial Analysis

(1)

Debits and Credits: Another Way to Record Transactions

(23)

Measuring Revenues and Expenses

(46)

Accrual Accounting

(1)

Revenue Transactions

(3)

Expense Transactions

(3)

Adjusting Account Balances

(3)

Ledger Accounts

(1)

Closing Entries and Financial Statements

(6)

Summary of Account Balances

(1)

Income Statement

(1)

Closing Entries

(3)

Payments to Owners

(1)

Post-Closing Account Balances

(1)

Balance Sheet

(2)

Statement of Cash Flows

100

(1)

Summary of Accounting Cycle

100

(1)

Accounting and Ethics

100

(28)

Reporting Earnings and Financial Position

128

(51)

The Purpose of Financial Statements

129

(1)

The Income Statement

130

(6)

Gross Profit

131

(1)

Operating Income

131

(1)

Other Revenues and Expenses

132

(1)

Income Taxes

132

(1)

Net Income

132

(1)

Earnings Per Share

132

(1)

Other Reporting Issues

133

(3)

The Balance Sheet

136

(2)

Current Assets

136

(1)

Property and Equipment

137

(1)

Liabilities

137

(1)

Stockholders' Equity

137

(1)

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Financial Accounting A Bridge to Decision Making

Summary

Table of Contents

Supplemental Materials