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Table of Contents
1 Introduction to Financial Statements
2 A Further Look at Financial Statements
3 The Accounting Information System
4 Accrual Accounting Concepts
5 Merchandising Operations and the Multiple-Step Income Statement
6 Reporting and Analyzing Inventory
7 Fraud, Internal Control, and Cash
8 Reporting and Analyzing Receivables
9 Reporting and Analyzing Long-Lived Assets
10 Reporting and Analyzing Liabilities
11 Reporting and Analyzing Stockholders’ Equity
12 Statement of Cash Flows
13 Financial Analysis: The Big Picture
A Specimen Financial Statements: Tootsie Roll Industries, Inc. A-1
B Specimen Financial Statements: The Hershey Company B-1
C Specimen Financial Statements: Zetar plc C-1
D Time Value of Money D-1
E Reporting and Analyzing Investments E-1