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About the Authors Preface Visual Walk-Through Chapter 1 The Financial Statements SPOTLIGHT The Walt Disney Company Explain Why Accounting Is the Language of Business Who Uses Accounting Inrormation? Two Kinds of Accounting: Financial Accounting and Management Accounting Organizing a Business Explain and Apply Underlyjng Accounting Concepts, Assumptions, and Principles The Entity Assumption The Continuity (Going-Concern) Assumption The Historical Cost Principle The Stable-Monetary-Unit Assumption Apply the Accounting Equation to Business organizations Assets and Liabilities Owners' Equity Evaluate Business Operations Through the Financial Statements The Income Statement Measurcs Operating Performance The Statement of Retained Earnings Shows What a Company Did with Its Net Income The Balance Sheet Measures Financial Position The Statement of Cash FIows Measures Cash Receipts and Payment Construct Financial Statements and Analyze the Relationships Among Them Evaluate Business Decisions Ethically American Institule of Certified Public Accountants Code of Professional Conduct End-of-Chapter Summary Problem Chapter 2 Transaction Analysls SPOTLIGHT The Walt Disney Company Records Millions of Transactions a Year! Explain What a Transaction Is Define "Account," and List and Differentiate Between Different Dpes of Accounts Assets Liabilities Stockholders' (Owners') Equity Show the Impact of Business Transactions on the Accounting Equation Example: Alladin Travel, Inc. Transactions and Financial Statements Mid-Chapter Summary Problem Analyze the Impact of Business Transactions on Accounts The T-Account Increases and Decreases in the Accounts: The Rules of Debit and Credit Additional Stockholders' Equity Accounts: Revenues and Expenses Record (Journalize and Post) Transactions in the Books Copying Information (Posting) from the Journal to the Ledger The Flow of Accounting Data Accounts ancr Posting to the Ledger Construct and Use a Trial Balance Analyzing Accounts Correcting Accounting Errors Chart of Accounts The Normal Balance of an Account Account Formats Analyzing Transactions Using onIoly T-Accounts End-of¡ªChapter Summary Problem Chapter 3 Accrual Accounting & Income Chapter 4 Internal Control & Cash Chapter 5 Short-Term Investments & Receivables Chapter 6 Inventory & Cost of Goods Sold Chapter 7 Plant Assets, Natural Resources, & Intangibles Chapter 8 Long-Term Investments & the Time Value of Money Chapter 9 Liabilities Chapter 10 Stockholders' Equity Chapter 11 Evaluating Performance: Earnings Quality, the Income Statement, & the Statement of Comprehensive Income Chapter 12 The Statement of Cash Flows Chapter 13 Financial Statement Analysis APPENDIX A: Apple Inc. Annual Report APPENDIX B: Under Armour, Inc. Annual Report APPENDIX C: Typical Charts of Accounts for Different Types of Businesses APPENDIX D: Summary of Generally Accepted Accounting Principles (GAAP) APPENDIX E: Summary of Differences Between U.S. GAAP and IFRS Cross Referenced to Chapter