Financial Accounting An Introduction to

Ideal for graduate, MBA, and higher-level undergraduate programs, FINANCIAL ACCOUNTING: AN INTRODUCTION TO CONCEPTS, METHODS, AND USES presents both the basic concepts underlying financial statements and the terminology and methods that allow you to interpret, analyze, and evaluate actual corporate financial statements.

Preface

vii

PART ONE OVERVIEW OF FINANCIAL STATEMENTS

1

(40)

Introduction to Business Activities and Overview of Financial Statements and the Reporting Process

3

(38)

PART TWO ACCOUNTING CONCEPTS AND METHODS

41

(260)

Balance Sheet: Presenting the Investments and Financing of a Firm

43

(58)

Income Statement: Reporting the Results of Operating Activities

101

(67)

Statement of Cash Flows: Reporting the Effects of Operating, Investing, and Financing Activities of Cash Flows

168

(63)

Introduction to Financial Statement Analysis

231

(70)

PART THREE MEASURING AND REPORTING ASSETS AND EQUITIES USING GENERALLY ACCEPTED ACCOUNTING PRINCIPLES

301

(468)

Receivables and Revenue Recognition

303

(49)

Inventories: The source of Operating Profits

352

(58)

Plant, Equipment, and Intangible Assets: The Source of Operating Capacity

410

(67)

Liabilities: Introduction

477

(59)

Liabilities: Off-Balance Sheet Financing, Leases, Deferred Income Taxes, Retirement Benefits, and Derivatives

536

(51)

Marketable Securities and Investments

587

(80)

Reporting Earnings, Comprehensive Income, and shareholders' Equity

667

(62)

Statement of Cash Flows: Another Look

729

(40)

PART FOUR SYNTHESIS

769

(56)

Significance and Implications of Alternative Accounting Principles

771

(54)

Appendix

825

(26)

Compound Interest, Accounting, and Bond Tables

851

(8)

Glossary

859

(86)

Index

945

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Financial Accounting An Introduction to Concepts, Methods and Uses

Summary

Table of Contents

Supplemental Materials