CHAPTER 1 Uses of Accounting Information and the Financial Statements
Accounting as an Information System
Decision-Makers：The Users of AccountingInformation
Accounting Measurement
The Corporate Form of Business
The Financial Statements and Their Elements
Generally Accepted Accounting Principles
STOPREVlEW
KEY TERMS AND RATIOS
CHAPTER ASSIGNMENTS
CHAPTER 2 Analyzing Business Transactions
Measurement Issues
Double·Entry System
Business Transaction Analysis
TheTrialBalance
Recording and Posting Transactions
CashFlowsandtheTimingof Transactions
STOPREVlEW
KEYTERMS
CHAPTER ASSIGNMENTS
CHAPTER 3 Measuring Business Income
ProfitabilityMeasurement Issues and Ethics
Accrual Accounting
The Adjustment Process
Using the Adjusted Trial Balance to Prepare Financial Statements
ClosingEntries
Cash Flows from Accrual-Based Information
STOP＆REVlEW
KEYTERMS
CHAPTER ASSIGNMENTS
CHAPTER 4 Financial Reporting and Analysis
Foundations of Financial Reporting
Accounting Conventions forPreparing Financial Statements
Classified Balance Sheet
Forms ofthe Income Statement
UsingFinancialRatiosforPerformance Evaluation
ST0P＆REVIEW
KEYTERMS AND RATIOS
CHAPTER ASSIGNMENTS
CHAPTER 5 The Operating Cycle and Merchandising Operations
Managing Merchandising BusinessesTerms of Sale
Perpetual Inventory System
Periodic Inventory System
Internal Controh Components，Activities，and Limitations
Internal Control overMerchandising
Transactions
STOPREVIEW
KEYTERMS AND RATiOS
CHAPTER ASSIGNMENTS
CHAAPTER 6 Inventories
Managing Inventories
InventoryCostandValuation
Inventory Cost Under the Periodic Inventory System
Impact of Inventory Decisions
InventoryCostUnderthePerpetual Inventory System
Valuing InventorybyEstimation
STOPREVIEW
KEYTERMS AND RATIOS
CHAPTER ASSIGNMENTS
CHAPTER 7 Cash and ReceivabIes
Management Issues Related to Cash and Receivables
Cash Equivalents and Cash Control
UncoHectible Accounts
Notes Receivable
STOP＆REVlEW
KEY TERMS AND RATlOS
CHAPTER ASSIGNMENTS
CHAPTER 8 Current Liabilities and Fair Value Accounting
Management Issues Related to Current Liabilities 204
Colnnlon Types ofCurrent Liabilities
Contingent Liabilities and Commitments
Valuation Approaches to Fair Value Accounting
AppficationsUsingPresentValue
STOPREVlEW
KEY TERMS AND RATIOS
CHAPTER ASSIGNMENTS
CHAPTER 9 Long-Term Assets
Management Issues Related to Long- Term Assets
Acquisition Cost ofProperty,Plant,and Equipment
Depreciation
Disposal of Depreciable Assets
Natural Resources
Intangible Assets
STOPREVIEW
KEYTERMS AND RATlOS
CHAPTER ASSIGNMENTS
CHAPTER 10 Long-Term Liabilities
Management Issues Related to Long-Term Debt Financing
The Nature of Bonds
Accounting for the Issuance of Bonds
Using Present Value to Value a Bond
Amortization of Bond Discounts and Premiums
Retirement and Conversion of Bonds
STOP＆REVIEW
KEY TERMS AND RATl0S
CHAPTER ASSIGNMENTS
CHAPTER 11 Stockholders''Equity
Management Issues Related to Contributed Capital
Components of Stockholders''Equity：
Issuance of Stock for Cash and Other Assets
Accounting for Treasury Stock
Stock Dividends and Stock Splits
The Statement of Stockholders''Equity and Book Value per Share
STOPREVlEW
KEY TERMS AND RATIOS
CHAPTER ASSlONMENTS
CHAPTER 12 The Statement of Cash Flows
Overview of the StatementofCash Flows
Analyzing Cash Flows
Step One：Determining Cash Flows from
Operating Activities
Step TWO：Determining Cash Flows from Investing Activities
Step Three：Determining Cash Flows from FinanCing Activities
Step Four：Preparing the Statement of Cash Flows
STOPREVIEW
KEY TERMS AND RATl0S
CHAPTER ASSIGNMENTS
CHAPTER 13 FinanciaI Performance Measurement
Foundations of Financial Performance Measurement
EvaluatingQualityofEarnings
Tools and Techniques of Financial Analysis
Comprehensive Illustration of Financial Ratio Analysis
STOPREVIEW
KEY TERMS AND RATIOS
CHAPTER ASSIGNMENTS
CHAPTER 14 InveStmentS
Management Issues Related to Investments
Short-TermInvestmentsin Equity Securities
Long-Term Investments in Equity Securities
ConsofidatedFinancial Statements
Investments in Debt Securities
STOPREVIEW
KEYTERMS
CHAPTER ASSIGNMENTS
APPENDIX Present Value Tables
ENDNOTES
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