Financial accounting : tools for business decision making / Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso.

Contents;

Chapter 1: Introduction to financial statements
Forms of business organization
Users and uses of financial information
Business activities
Communicating with users
A quick look at Tootsie Roll's financial statements
Assumptions and principles in financial reporting

chapter 2: A further look at financial statements
Section 1- objectives of financial reporting
Characteristics of useful information
constraints in accounting
Section 2- The financial statements revisited
The classified balance sheet
Using the financial statements

Chapter 3: The accounting information system
The accounting information system
Accounting transactions
The account
Steps in the recording process
The recording process illustrated
The trial balance

Chapter 4: Accrual accounting concepts
Timing issues
The basics of adjusting entries
The adjusted trial balance and financial statements
Closing the books
Summary of the accounting cycle

Chapter 5: Merchandising operations and the multiple-step income statement
Merchandising operations
Recording purchases of merchandise
Recording sales of merchandise
Income statement presentation
Evaluating profitability

Chapter 6: reporting and analyzing inventory
Classifying inventory
Determining inventory quantities
Inventory costing
Analysis of inventory

Chapter 7: Internal control and cash
Internal control
cash controls
Reporting cash
Managing and monitoring cash

Chapter 8: Reporting and analyzing receivables
Type of receivables
Accounts receivable
Notes receivable
Financial statement presentation of receivables
Managing receivables

Chapter 9: reporting and analyzing long-lived assets
Section 1- Plant assets
determining the cost of plant assets
Accounting for plant assets
Analyzing plant assets
Section 2- Intangible assets
Accounting for intangible assets
Types of intangible assets
Financial statement presentation of long-lived assets

Chapter 10: Reporting and analyzing liabilities
Section 1- Current liabilities
What is a current liability?
Types of current liabilities
Section 2 - Long-term liabilities
Bond basics
Accounting for bond issues
Accounting for bond retirements
etc.

Chapter 11: Reporting and analyzing stockholders' equity
the corporate form or organization
Stock issue considerations
Accounting for treasury stock
Preferred stock
Dividends
etc.

Chapter 12: Statement of cash flows
The statement of cash flows: Purpose and format
Section 1- Statement of cash flows - indirect method
First year of organizations
Second year of organizations
Section 2- Statement of cash flows- direct method
First year of organizations
Second year of organizations

Chapter 13: Performance measurement
Sustainable income
Comparative analysis
Ratio analysis
Quality earnings

Company index : p. I-1-I-2 . _ Subject index : p. I-3-I-16