Financial Accounting An Introduction to Concepts, Methods, and Uses

by Stickney, Clyde P.; Weil, Roman L.

• ISBN13: 9780324183511
• ISBN10: 0324183518
• Format: Hardcover
• Copyright: 2002-07-02
• Publisher: South-Western College Pub

Table of Contents

Preface	vii
PART ONE OVERVIEW OF FINANCIAL STATEMENTS	1	(42)
Introduction to Business Activities and Overview of Financial Statements and the Reporting Process	2	(41)
PART TWO ACCOUNTING CONCEPTS AND METHODS	43	(270)
Balance Sheet: Presenting the Investments and Financing of a Firm	44	(64)
Income Statement: Reporting the Results of Operating Activities	108	(70)
Statement of Cash Flows: Reporting the Effects of Operating, Investing, and Financing Activities on Cash Flows	178	(68)
Introduction to Financial Statement Analysis	246	(67)
PART THREE MEASURING AND REPORTING ASSETS AND EQUITIES USING GENERALLY ACCEPTED ACCOUNTING PRINCIPLES	313	(464)
Receivables and Revenue Recognition	314	(50)
Inventories: The Source of Operating Profits	364	(52)
Long-Lived Tangible and Intangible Assets: The Source of Operating Capacity	416	(58)
Liabilities: Introduction	474	(60)
Liabilities: Off Balance-Sheet Financing, Leases, Deferred Income Taxes, Retirement Benefits, and Derivatives	534	(62)
Marketable Securities and Investments	596	(74)
Shareholders' Equity: Capital Contributions, Earnings, and Distributions	670	(64)
Statement of Cash Flows: Another Look	734	(43)
PART FOUR SYNTHESIS	777	(53)
Significance and Implications of Alternative Accounting Principles	778	(52)
Appendix	830	(27)
Compound Interest, Annuity, and Bond Tables	857	(8)
Glossary	865	(88)
Index	953