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Chapter 1Introduction to Financial Accounting1 1.1Introduction2 1.2Accounting Defined2 1.3Business Organizations2 1.4The Basic Accounting Equation3 1.5Financial Statements5 1.6Generally Accepted Accounting Principles (GAAP)10 Summary of This Chapter11 Chapter 2The Accounting Process13 2.1Accounts14 2.2Doubleª²entry Accounting16 2.3The Accounting Cycle17 2.4Using Formal Accounting Records17 2.5The Trial Balance and Balance Sheet23 Summary of This Chapter25 Chapter 3Singleª²step Income Statement27 3.1The Operating cycle28 3.2The Two Accounting Methods29 3.3Income Statement Accounts29 3.4Revenue Recognition31 3.5Expense Recognition32 3.6The Expanded Accounting Equation33 3.7Unadjusted Trial Balance39 Summary of This Chapter40 Chapter 4The Use of Adjusting Entries43 4.1Adjusting Entries44 4.2The Adjusted Trial Balance46 4.3Prepare Financial Statements50 4.4The Closing Process52 Summary of This Chapter55 Chapter 5Accounting for the Sale of Goods57 5.1The Basics of Merchandizing58 5.2Inventory Systems59 5.3Inventory Purchase under a Perpetual Inventory System62 5.4Inventory Sale under a Perpetual Inventory System64 5.5Merchandizing Multiª²step Income Statement67 Summary of This Chapter68 Chapter 6Inventory Costing Methods71 6.1Types of Inventory72 6.2Three Inventory Cost Flow Assumptions73 6.3Financial Statement Effects of Different Inventory Cost Flows78 6.4Lower of Cost or Market (LCM)79 Summary of This Chapter80 Chapter 7Accounts Receivable and Notes Receivable83 7.1Extending Credit84 7.2Accounts Receivable and Bad Debts Expense84 7.3Two Methods for Estimating Bad Debts Expense86 7.4Writeª²offs and Recoveries90 7.5Notes Receivable and Interest Revenue91 Summary of This Chapter93 Chapter 8Longª²lived Assets95 8.1Definition and Classification96 8.2Accounting Decision for Tangible Assets96 8.3Depreciation100 8.4Accounting Decision for Intangible Assets103 8.5Goodwill105 8.6Disclosure105 Summary of This Chapter106 Chapter 9Debt Financing: Liabilities109 9.1The Role of Liabilities110 9.2Current Liabilities110 9.3Nonª²Current Liabilities115 9.4Contingent Liabilities115 Summary of This Chapter116 Chapter 10Debt Financing: Bonds117 10.1Bonds and Bond pricing118 10.2Accounting for a Bond Issue119 10.3Interest Expense on Bonds Issued121 10.4Bond Retirements124 Summary of This Chapter125 Chapter 11Equity Financing127 11.1Equity Financing and Debt Financing128 11.2Main Elements of Stockholders' Equity129 11.3Treasury stock130 11.4Dividends and Stock Split133 11.5Preferred Stock136 11.6Retained Earnings137 Summary of This Chapter137 Chapter 12The Statement of Cash Flows139 12.1Financial Statement Reporting140 12.2Preparing the Statement of Cash Flows142 12.3Interpreting the Statement of Cash Flows151 Summary of This Chapter151 Chapter 13Framework for Financial Statement Analysis153 13.1Introduction to Financial Analysis154 13.2Ratio Analysis156 13.3Horizontal and Vertical Analyses161 13.4Summary of Financial Ratios165 13.5Underlying Accounting Concepts166 Summary of This Chapter167 References169