Table of Contents
1. Uses of Accounting Information and the Financial Statements.
Supplement to Chapter 1: How to Read an Annual Report.
2. Measurement Concepts: Recording Business Transactions.
3. Measuring Business Income: Adjusting the Accounts.
Supplement to Chapter 3: Closing Entries and the Work Sheet.
4. Foundations of Financial Reporting and the Classified Balance Sheet.
5. Accounting for Merchandising Operations.
7. Cash and Internal Control.
9. Long-Term Assets.
10. Current Liabilities and Fair Value Accounting.
11. Long-Term Liabilities.
12. Stockholders' Equity.
13. The Statement of Cash Flows.
Supplement to Chapter 13: The Direct Method of Preparing the Statement of Cash Flows.
14. Financial Statement Analysis.
15. Managerial Accounting and Cost Concepts.
16. Costing Systems: Job Order Costing.
17. Costing Systems: Process Costing.
18. Value-Based Systems: Activity-Based-Costing and Lean Accounting.
19. Cost-Volume-Profit Analysis.
20. The Budgeting Process.
21. Flexible Budgets and Performance Analysis
22. Standard Costing and Variance Analysis.
23. Short-Run Decision Analysis.
24. Capital Investment Analysis.
25. Pricing Decisions, Including Target Costing and Transfer Pricing.
26. Quality Management and Measurement.
Appendix A: Accounting for Unincorporated Businesses.
Appendix B: Accounting for Investments.
Appendix C: Present Value Tables.