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1. Cover
2. Title
3. Copyright
4. Meet the Authors
5. Dedication
6. Preface
7. Connect
8. Enhancements For the This Edition
9. Acknowledgments
10. Brief Contents
11. Contents
12. 1. Accounting—Present and Past
13. What Is Accounting?
14. Financial Accounting
15. Managerial Accounting/Cost Accounting
16. Auditing—Public Accounting
17. Internal Auditing
18. Governmental and Not-for-Profit Accounting
19. Income Tax Accounting
20. How Has Accounting Developed?
21. Early History
22. The Accounting Profession in the United States
23. Financial Accounting Standard Setting at the Present Time
24. Standards for Other Types of Accounting
25. International Accounting Standards
26. Ethics and the Accounting Profession
27. The Conceptual Framework
28. Summary of Concepts Statement No. 8, Chapter 1: “The Objective of General
Purpose Financial Reporting”
29. Objectives of Financial Reporting for Nonbusiness Organizations
30. Plan of the Book
31. Part 1: Financial Accounting
32. 2. Financial Statements and Accounting Concepts/Principles
33. Financial Statements
34. From Transactions to Financial Statements
35. Financial Statements Illustrated
36. Explanations and Definitions
37. Comparative Statements in Subsequent Years
38. Illustration of Financial Statement Relationships
39. Accounting Concepts and Principles
40. Concepts/Principles Related to the Entire Model
41. Concepts/Principles Related to Transactions
42. Concepts/Principles Related to Bookkeeping Procedures and the Accounting
Process
43. Concepts/Principles Related to Financial Statements
44. Limitations of Financial Statements
45. The Corporation’s Annual Report
46. 3. Fundamental Interpretations Made from Financial Statement Data
47. Financial Ratios and Trend Analysis
48. Return on Investment
49. The DuPont Model: An Expansion of the ROI Calculation
50. Return on Equity
51. Working Capital and Measures of Liquidity
52. Illustration of Trend Analysis
53. 4. The Bookkeeping Process and Transaction Analysis
54. The Bookkeeping/Accounting Process
55. The Balance Sheet Equation—A Mechanical Key
56. Transactions
57. Bookkeeping Jargon and Procedures
58. Understanding the Effects of Transactions on the Financial Statements
59. Adjustments
60. Transaction Analysis Methodology
61. 5. Accounting for and Presentation of Current Assets
62. Cash and Cash Equivalents
63. The Bank Reconciliation as a Control over Cash
64. Short-Term Marketable Securities
65. Balance Sheet Valuation
66. Interest Accrual
67. Accounts Receivable
68. Bad Debts/Uncollectible Accounts
69. Cash Discounts
70. Notes Receivable
71. Interest Accrual
72. Inventories
73. Inventory Cost Flow Assumptions
74. The Impact of Changing Costs (Inflation/Deflation)
75. Selecting an Inventory Cost Flow Assumption
76. Inventory Accounting System Alternatives
77. Inventory Errors
78. Balance Sheet Valuation at the Lower of Cost or Market
79. Prepaid Expenses and Other Current Assets
80. 6. Accounting for and Presentation of Property, Plant, and Equipment, and Other
Noncurrent Assets
81. Land
82. Buildings and Equipment
83. Cost of Assets Acquired
84. Depreciation for Financial Accounting Purposes
85. Repair and Maintenance Expenditures
86. Disposal of Depreciable Assets
87. Assets Acquired by Lease
88. Intangible Assets
89. Leasehold Improvements
90. Patents, Trademarks, and Copyrights
91. Goodwill
92. Natural Resources
93. Other Noncurrent Assets
94. Appendix—Time Value of Money
95. Future Value
96. Future Value of an Annuity
97. Present Value
98. Present Value of an Annuity
99. Impact of Compounding Frequency
100. 7. Accounting for and Presentation of Liabilities
101. Current Liabilities
102. Short-Term Debt
103. Current Maturities of Long-Term Debt
104. Accounts Payable
105. Unearned Revenue or Deferred Credits
106. Payroll Taxes and Other Withholdings
107. Other Accrued Liabilities
108. Noncurrent Liabilities
109. Long-Term Debt
110. Deferred Tax Liabilities
111. Other Noncurrent Liabilities
112. Contingent Liabilities
113. 8. Accounting for and Presentation of Stockholders’ Equity
114. Paid-In Capital
115. Common Stock
116. Preferred Stock
117. Additional Paid-In Capital
118. Retained Earnings
119. Cash Dividends
120. Stock Dividends and Stock Splits
121. Accumulated Other Comprehensive Income (Loss)
122. Treasury Stock
123. Reporting Changes in Stockholders’ Equity Accounts
124. Noncontrolling Interest
125. Owners’ Equity for Other Types of Entities
126. Proprietorships and Partnerships
127. Not-for-Profit and Governmental Organizations
128. Appendix—Personal Investing
129. 9. The Income Statement and the Statement of Cash Flows
130. Income Statement
131. Revenues
132. Expenses
133. Cost of Goods Sold
134. Gross Profit or Gross Margin
135. Operating Expenses
136. Income from Operations
137. Other Income and Expenses
138. Income before Income Taxes and Income Tax Expense
139. Net Income and Earnings per Share
140. Income Statement Presentation Alternatives
141. Unusual or Infrequently Occurring Items Sometimes Seen on an Income
Statement
142. Statement of Cash Flows
143. Content and Format of the Statement
144. Interpreting the Statement of Cash Flows
145. 10. Corporate Governance, Notes to the Financial Statements, and Other
Disclosures
146. Corporate Governance
147. Financial Reporting Misstatements
148. General Organization of Notes to the Financial Statements
149. Notes to the Financial Statements
150. Significant Accounting Policies
151. Details of Other Financial Statement Amounts
152. Other Disclosures
153. Management’s Statement of Responsibility
154. Management’s Discussion and Analysis
155. Five-Year (or Longer) Summary of Financial Data
156. Independent Auditors’ Report
157. Financial Statement Compilations
158. 11. Financial Statement Analysis
159. Financial Statement Analysis Ratios
160. Liquidity Measures
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