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This successful book continues to provide accountants with an understanding of the fundamental concepts necessary to use accounting effectively. The sixth edition offers new discussions on IFRS, including new codification numbers, examples of IFRS financial statements, and additional exercises. A look at more recent frauds such as the Bernie Madoff scandal have been added. Enhanced discussions of ethics and international accounting are presented. The coverage of non-cash items and their impact on decision making has been expanded. In addition, comprehensive case studies and problems help accountants tie the material together.
Chapter 1 Introduction to Financial Statements.
Chapter 2 A Further Look at Financial Statements.
Chapter 3 The Accounting Information System.
Chapter 4 Accrual Accounting Concepts.
Chapter 5 Merchandising Operations and the Multiple-Step Income Statement.
Chapter 6 Reporting and Analyzing Inventory.
Chapter 7 Fraud, Internal Control, and Cash.
Chapter 8 Reporting and Analyzing Receivables.
Chapter 9 Reporting and Analyzing Long-Lived Assets.
Chapter 10 Reporting and Analyzing Liabilities.
Chapter 11 Reporting and Analyzing Stockholders’ Equity.
Chapter 12 Statement of Cash Flows.
Chapter 13 Financial Analysis: The Big Picture.
Appendix D Time Value of Money.
Appendix E Reporting and Analyzing Investments.