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| 作者简介：Leita Hart Leita Hart, CPA (Austin, TX) is a certified government financial manager and author of more than 20 courses on accounting, auditing, business writing, and balanced scorecard management. |
| Acknowledgments Introduction PART ONE THE BIG PICTURE CHAPTER 1 Where Did All This Lingo Come From? The Birth of the Accountant Gaps in GAAP? One Huge Database The Three Key Financial Statements Are Just Summaries Liquidity, Profitability, Growth and Financir Quiz CHAPTER 2 The Batance Sheet--The Mother of At[ Financial Statements Assets, Liabilities, and Equity: Another Way to Look at Them Two Mistakes in Reasoning Now, How Do We Use the Balance Sheet to Make Decisions? A Quickie Analysis Quiz CHAPTER 3 The Income Statement--A Focus on Earnings Memorize This Formula! Cost Terminology The Significance of Gross Profit Margin and Operating Profit Margin The Income Statement Tells a Story about Profitability Quiz CHAPTER 4 The Cash Flow Statement--Do We Have Enough for Payroll? Cash versus Accrual Method of Accounting A Real-Life Example of How Cash and Profit Differ Why Was the Cash Flow Statement Added Recently? Classifying Cash Flows into Three Categories What Stories Does the Cash Flow Statement Tell You? Quiz CHAPTER 5 How the Financial Statements Are Related How the Income Statement, Cash Flow Statement, and Balance Sheet Are Related What Each Financial Statement Tracks Simple Transactions and How They Impact the Three Key Financial Statements Cash Sale Credit Sale: Part One Credit Sale: Part Two Purchasing a Fixed Asset Quiz TEST Part One …… PART TWO AN OVERVIEW OF COMMON ACCOUNTING REPORTS TEST PART TWO PART THREE DEBITS AND CREDITS DETAIL RULES,RULES ,RULES TEST PART THREE PART 4 FINANCIAL INDICATORS_USING FINANCIAL INFORMATION TO MAKE DECISIONS TEST PART FOUR FINAL EXAM ANSWERS TO QUIZ,TEST,AND EXAM QUESTIONS INDEX |
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