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A unique blend of theory, practice, and robust financial statement analysis.
Introduction to Financial Accounting describes the most widely accepted accounting theory and practice with an emphasis on using and analyzing the information in financial statements. This text also compares U.S. GAAP to IFRS where relevant.
Table of Contents
2. Measuring Income to Assess Performance
3. Recording Transactions
4. Accrual Accounting and Financial Statements
5. Statement of Cash Flows
6. Accounting for Sales
7. Inventories and Cost of Goods Sold
8. Long-Lived Assets
9. Liabilities and Interest
10. Stockholders’ Equity
11. Intercorporate Investments and Consolidations
12. Financial Statement Analysis