Introduction to Financial Accounting, Volume 1
"Introductory Financial Accounting, 9e" provides a unique and perfect blend of robust financial statement analysis with early statement of cash flows coverage. It is directed at those who will analyze real financial statements, and make business decisions based upon that analysis. Real statements are used throughout (Starbucks). Statement of Cash Flows comes earlier in this book than most. Material is focused on analysis of financial statements -- ratios introduced early and often, special " Portfolio" section provides a " road map" to financial statement analysis, and special section in end-of-chapter problems focuses on analyzing financial statements (using Starbucks financial statements). Features strong coverage of statement of cash flows (Ch 5) --an essential financial statement, one of growing importance, and should be regarded as a basic statement. For financial accountants.
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PART ONE The Fundamentals of Accounting
THE ACCRUAL BASIS
Accrual Basis and Cash Basis of Accounting
35 other sections not shown
Accounts payable Accounts receivable Accrued interest Accumulated depreciation acquired Additional paid-in capital adjusting entries adjustments amortization amount analysis annual report Appendix assets Assume balance sheet equation bank Biwheels bonds payable book value capital lease Cash discounts cash dividends chapter common stock company's Compute corporation cost current liabilities December 31 decreased Deduct Depreciation expense disbursements dollars effects ending inventory entity example Exhibit Explain FIFO financial statements fiscal gross profit income statement Income tax expense increased Interest expense interest rate inventory system investment issued January 31 ledger LIFO Merchandise inventory million note payable open account paid payment period Post preferred stock Prepaid rent Prepare journal entries Prepare the journal present value ratio record Rent expense Required Retained earnings retained income returns and allowances shareholders Show sold stock dividend stock split stockholders Store Equipment Suppose T-accounts thousands Total transactions treasury stock trial balance Unearned