Chapter 1 Decision Makers and the Financial Statements 1.1 Understanding Decision Makers 1.2 The Accounting System and Financial Statements 1.3 The Balance Sheet 1.4 The Income Statement 1.5 Statement of Cash Flows 1.6 Financial Notes Structure of the chapter Reading material Key items Quiz Review questions Chapter 2 Conceptual Framework and Accounting Cycle 2.1 The Conceptual Framework 2.2 Nature of Business Transactions 2.3 Accounts 2.4 Principles of Transaction Analysis 2.5 The Accounting Cycle 2.6 Analytical Tool: The Journal Entry Structure of the chapter Reading material Key items Quiz Review questions Chapter 3 Business Cycle and Income Statement 3.1 Business Cycle 3.2 Elements on the Income Statement 3.3 Cash Basis Accounting 3.4 Accrual Accounting 3.5 The Matching Principle 3.6 Expanded Transaction Analysis Model 3.7 How are Financial Statements Prepared? Structure of the chapter Reading material Key items Quiz Review questions Chapter 4 Revenue, Receivables and Cash 4.1 Accounting for Sales Revenue 4.2 Measuring and Reporting Receivables 4.3 Accounting for Bad Debts 4.4 Receivables Turnover 4.5 Cash and Cash Equivalents Structure of the chapter Reading material Key items Quiz Review questions Chapter 5 Cost of Goods Sold and Inventories 5.1 Understanding the Business 5.2 Understanding Inventory 5.3 Inventory Costing Methods 5.4 Inventory Turnover 5.5 Internal Control of Inventory 5.6 Purchase Returns and Allowances, and Purchase Discounts Structure of the chapter Reading material Key items Quiz Review questions Chapter 6 Long-lived Assets 6.1 Classifying Long-lived Assets 6.2 Fixed Asset Turnover 6.3 Measuring and Recording Acquisition Cost 6.4 Repairs, Maintenance, and Additions 6.5 Depreciation 6.6 Disposal of Property, Plant, and Equipment 6.7 Natural Resources 6.8 Intangible Assets Structure of the chapter Reading material Key items Quiz Review questions Chapter 7 Bonds and Equity Investments 7.1 Types of Investments 7.2 Accounting Methods 7.3 Debt Held-to-maturity: Amortized Cost Method 7.4 Passive Investments: The Market Value Method 7.5 Investments for Significant Influence: Equity Method 7.6 Controlling Interests: Mergers and Acquisitions 7.7 Key Ratio Analysis Structure of the chapter Reading material Key items Quiz Review questions Chapter 8 Liabilities 8.1 Liabilities Defined and Classified 8.2 Current Liabilities 8.3 Long-term Liabilities Structure of the chapter Reading material Key items Quiz Review questions Chapter 9 Statement of Cash Flows 9.1 Classifications of the Statement of Cash Flows 9.2 Cash Flows from Operating Activities 9.3 Cash Flows from Investing and Financing Activities 9.4 Additional Cash Flow Disclosures and Key Indicators Structure of the chapter Reading material Key items Review questions Chapter 10 Financial Statement Analysis 10.1 Financial Statement Analysis 10.2 Ratio and Percentage Analysis 10.3 Market Tests Structure of the chapter Reading material Key items Quiz Review questions Chapter 11 Auditing and Internal Control 11.1 The Role of Auditing 11.2 Fundamental Concepts in Conducting a Financial Statement Audit 11.3 Audit Reporting 11.4 Internal Control 11.5 Elements of Internal Control Structure of the chapter Reading material Key items Quiz Review questions Chapter 12 Principle of Corporate Finance 12.1 What is Corporate Finance 12.2 The Firm and the Financial Markets 12.3 Future Value 12.4 Present Value 12.5 Net Present Value 12.6 Simplifications 12.7 What Is a Firm Worth? 12.8 Common Stock 12.9 Long-term Debt 12.10 Summary and Conclusions Structure of the chapter Reading material Key items Quiz Review questions Mock Exam Paper Answers References Index of Key Items
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