Financial accounting fundamentals / John J. Wild.

Contents;

Chapter 1- Accounting in Business
Importance of accounting
Fundamentals of accounting
Transaction analysis and the accounting equation
Financial statements
etc.

Chapter 2- Analyzing for Business Transaction
Analyzing and recording process
Analyzing and processing transactions
Trial balance
etc.

Chapter 3-Adjusting Accounts for Financial Statements
Timing and reporting
Adjusting accounts
Preparing financial statements
Closing process
etc.

Chapter 4-Accounting for Merchandising Operations
Merchandising activities
Accounting for merchandise purchase
Accounting for merchandise sales
Completing the accounting
etc.

Chapter 5 -Inventories and Cost of Sales
Inventory basics
Inventory costing under a perpetual system
Valuing inventory at LCM and the effects of inventory errors
etc.


Chapter 6-Cash and Internal Controls
Internal control
Control of cash
Banking activities as controls
Decision analysis - Days' sales uncollected

Chapter 7-Accounting for Receivables
Accounts receivable
Notes receivable
Disposing of receivables
Decision analysis - Accounts receivable turnover

Chapter 8-Accounting for Long-term Assets
Cost determination
Depreciation
Additional expenditures
Disposals of plant assets

Chapter 9-Accounting for Current Liabilities
Characteristics of liabilities
Known (Determinable) liabilities
Estimated liabilities
Contingent liabilities

Chapter 10-Accounting for Long-Term Liabilities
Basics of bonds
Bond issuances
Bond retirement
Long-term notes payable

Chapter 11-Corporate Reporting and Analysis
Corporate form of organization
Common stock
Dividends
Preferred stock
Treasury stock
etc.

Chapter 12-Reporting Cash Flows

Chapter13-Analysis of Financial Statements

Index : p. IND.1-IND.15.