Financial accounting / Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel.

Contents;

Chapter 1: Accounting in Action.
What is accounting
The building blocks of accounting
Using the building blocks
Financial statements

Chapter 2: The Recording Process.
The account
Steps in the recording process
The recording process illustrated
The trial balance

Chapter 3: Adjusting the Accounts.
Timing issues
The basics of adjusting entries
The adjusted trial balance and financial statements

Chapter 4: Completion of the Accounting Cycle.
Using a work sheet
Closing the books
Summary of the accounting cycle
Classified balance sheet

Chapter 5: Accounting for Merchandising Operations.
Merchandising operations
Recording purchases of merchandise
Recording sales of merchandise
Completing the accounting cycle
Forms of financial statements

Chapter 6: Inventories.
Inventory basics
Periodic inventory system
Inventory costing under a periodic inventory system
valuing inventory at lower of cost of market
Inventory errors

Chapter 7: Accounting Principles.
The conceptual frame work of accounting
Assumptions
Principles
Constraints in accounting

Chapter 8: Internal Control and Cash.
Internal control
Cash controls
Use of a bank
Reporting cash

Chapter 9: Accounting for Receivables.
Accounts receivable
Notes receivable

Chapter 10: Plant Assets, Natural Resources, and Intangible Assets.
Determining the cost of plant assets
Depreciation
Expenditures during useful life
Plant assets disposals
E.tc

Chapter 11: Liabilities.
What is a current liability
Bond basics
Accounting for bond issues
E.tc

Chapter 12: Corporations: Organization, Stock Transactions, Dividends, and Retained Earnings.
Characteristic of a corporation
Forming a corporation
Corporate capital
E.tc

Chapter 13: Investments.
Why corporations invest
Accounting for debt investments
Accounting for stock investments
E.tc

Chapter 14: The Statement of Cash Flows.
The statement of cash flows: Purpose and format
First year of operations
E.tc

Chapter 15: financial statement analysis
Basics of financial statement analysis
Horizontal analysis
Vertical analysis
Ratio analysis
E.tc

Includes bibliographical references and indexes.