Contenidos:
Preface, vii -- Part one. Overview of financial statements, 1 -- Chapter 1. Introduction to business activities and overview of financial statements and the reporting process, 3 -- Part two. Accounting concepts and methods, 41 -- Chapter 2. Balance sheet: presenting the investments and financing of a firm, 43 -- Chapter 3. Income statement: reporting the results of operating Activities, 101 -- Chapter 4. Statement of cash flows: reporting the effects of operating, investing, and financing activities on cash flows, 168 -- Chapter 5. Introduction to financial statement analysis, 231 -- Part three. Measuring and reporting assets and equities using generally accepted accounting principles, 301 -- Chapter 6. Receivables and revenue recognition, 303 -- Chapter 7. Inventories: the source of operating profits, 352 -- Chapter 8. Plant, equipment, and intangible assets: The source of operating capacity, 410 -- Chapter 9. Liabilities: introduction, 477 -- Chapter 11. Marketable securities and investments, 587 -- Chapter 12. Reporting earnings, comprehensive income, and shareholders' equity, 667 -- Chapter 13. Statement of cash flows: another look, 729 -- Part four. Synthesis, 769 -- Chapter 14. Significance and implications of alternative accounting principles, 771 -- Appendix, 825 -- Compound interest, annuity, and bond tables, 851 -- Glossary, 859 -- Index, 945.
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