TITLE : FINANCIAL ACCOUNTING. 3RD ED.

 
Contents
 
PREFACE xiii
 
ONE ACCOUNTING: THE LANGUAGE OF BUSINESS 1
TWO RECOUDING CHANGES IN FINANCIAL POSITION 43
THREE MEASURING BUSINESS INCOME 78
FOUR COMPLETION OF THE ACCOUNTING CYCLE 121
FIVE MERCHANDISING TRANSACTIONS AND INTERNAL CONTROL 162
SIX ACCOUNTING SYSTEMS: MANUAL AND EDP 221
SEVEN FORMS OF BUSINESS ORGANIZATION 268
EIGHT CORPORATIONS: EARNINGS PER SHARE,
RERNED EARNINGS, AND DIVIDENDS 312
NINE CASH AND MARKETABLE SECURITIES 351
TEN RECEIVABLES AND PAYABLES 392
ELEVEN INVENTORIES 435
TWELVE PLANT AND EQUIPMENT, DEPRECIATION, NATURAL
RESOURCES, AND INTANGIBLE ASSETS 475
THIRTEEN BONDS PAYABLE, LEASES, AND OTHER
LIABILITIES 516
FOURTEEN ACCOUNTING PRINCIPLES AND CONCEPTS:
CURRENT-VALUE ACCOUNTING 559
FIFTHTEEN STATEMENT OF CHANGES IN FINANClAL
POSITION: CASH FLOWS 603
SIXTEEN ANALYSIS AND INTERPRETATION OF
FINANCIAL STATEMENTS 639
SEVENTEEN INCOME TAXES AND BUSINESS DECISIONS 680
APPENDIX FINANCIAL STATEMENTS OF A PUBLICLY OWNED COMPANY 727
INDEX 739