Financial accounting : a business process approach / Jane L. Reimers.

CONTENTS

CHAPTER 1: BUSINESS: WHAT ITS ALL ABOUT
purposes of a business
the nature of business operations
ownership structure of a business
e.tc

CHAPTER 2: QUALITIES OF ACCOUNTING INFORMATION
information for decision making
statements of financial accounting concepts
objectives of accounting information
e.tc

CHAPTER 3: ACCRUALS AND DEFERRALS: TIMING IS EVERYTHING IN ACCOUNTING
measuring income
Accruals
Deferrals
e.tc

CHAPTER 4: KEEPING THE BOOKS: THE MECHANICS OF AN ACCOUNTING SYSTEMS
the general ledge accounting system
debits and credits
e.tc

CHAPTER 5: AQUISISTIONS: PURCHASE AND USE OF BUSINESS ASSETS
acquisitions of long term assets: the business process
allocating the cost of long-term assets
etc.

CHAPTER 6: AQUISISTION AND PAYMENT: INVENTORY AND LIABILITIES
acquiring merchandise for sale
understanding business: inventory cost flow
e.tc

CHAPTER 7: SALESAND COLLECTION CYCLE
sales cycle
understanding business: managing accounts receivable
e.tc

CHAPTER 8: SPECIAL ACUISISTIONS: FINANCING A BUSINESS I=WITH DEBT
understanding business: financing your business: using a line of credit
long-term notes payable and mortgages
e.tc

CHAPTER 9: SPECIAL ACQUISITUIONS: FINANCING A BUSINESS WITH EQUITY
owners of a business
components of shareholders' equity in a corporation: contributed capital
e.tc

CHAPTER 10: PREPARING THE STATEMENT OF CASH FLOWS
importance of the statement of cash flows
understanding business: its all about cashflow
E.tc

CHAPTER 11: FINANCIAL STATEMENT ANALYSIS
financial information: looking beneath the surface
closer look at the income statement
e.tc

Includes index.