| Prologue：Accounting’s Role in Business Private Accounting Public Accounting Accounting Today CHAPTER 1 The FinanciaI Statements Vignette：Fossil,Inc． Bussiness Decisions DECISION：An Information System or a Valuation System? Who Uses Accounting Information? Financial Accounting and Management Accounting Ethics in Accounting and Business DECISION：How to Organize a Business The Entity Concept How to Do Accounting:Principles and Concepts The Reliability Principle The Cost Principle The Going—Concern Concept The Stable．Monetary—Unit Concept The Accounting Equation Assets and Liabilities Owners’Equity The Financial Statements The Income Statement：Measuring Operating Performance Statement of Retained Earnings The Balance Sheet：Measuring Financial Position The Statement of Cash Flows：Measuring Cash Receipts and Payments Relationships Among the Financial Statements DECISION：Which Company to Invest In?Electronic Analysis ofFinancialStatements Business—to—Business(B2B)Accounting Decision Guidelines：In Evaluating a Company，What Do These Declslon Makers Lookfo Excel Application Problem End-of-Chapter Summary Problem ReviewTheFinancialStatements 33：Lessons Learned, AccountingVocabulary,Questions·Assess YourProgress Check Points，Exercises，Problems·Apply Your Knowledge DecIsion Cases,Ethical Issue,Financial Statement Case, Analytical Case,Group Projects CHAPTER 2 ProcessinR Accounting Information Vignette：PepsiCo,Inc． Assets Liabilities Stockholders’(Owners’)Equity DECISION：WhyDoesthe TypeofAccountingSystem Matter? Accounting for Business Transactions Transactions and Financial Statements Mid-Chapter Summary Problem Double-Entry Accounting The T-Account Increases and Decreases ifl the Accounts Additional StockhOIders’Equity Accounts： Revenues and Expenses Recording Transactions Copying Information(Posting)from Journal to Ledger The Flow of Accounting Data：From Theory to Practice Accounts after Posting The Trial Balance DEClSION：Air&Sea TravelNeeds a Loan Correcting Accounting Errors Chart of Accounts The Normal Balance of an Account Account Formats Quick Decision Making Decision Guidelines：How tO Measure Results of Operations and Financial Position End-of-Chapter Summary Problem Review ProcessingAccountingInformation 88：Lessons Learned,Accounting Vocabulary,Questions·Assess Your Progress 89：Check Points,Exercises,Problems Apply Your Knowledge 106：Decision Caseg EthicalIssues,Financial StatementCase,AnalyticalCase,GroupProjects CHAPTER 3 Accrual Accounting and the Financial Statements Vignette：Vodafone Group Plc Accrual Accounting Versus Cash Basis Accounting CHAPTER 4 Internal Control and Managing Cash CHAPTER 5 Receivables and Short-Term Investments CHAPTER 6 Merchandise Inventory,Cost of Goods Sold,and Gsross Profit CHAPTER 7 pLANT Assents,Intangibles,Related Expenses CHAPTER 8 Current and Long-Term Liabilities CHAPTER 9 Stockholders' Equity CHAPTER 10 Long-Term Investments and International Operations CHAPTER 11 The Income Statement and the Statement of Stockholders' Equity CHAPTER 12 The Statement of Cash Flows CHAPTER 13 Financial Statements Analysis APPENDIX A APPENDIX B APPENDIX C APPENDIX D APPENDIX E APPENDIX F GLOSSARY COMPANY INDEX SUBJECT INDEX |
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