内容

目次

1. Financial Accounting and Its Economic Content. 2. The Financial Statements. 3. The Measurement Fundamentals of Financial Accounting. 4. The Mechanics of Financial Accounting. 5. Using Financial Statement Information. 6. The Current Asset Classification, Cash, and Accounts Receivable. 7. Merchandise Inventory. 8. Investments in Equity Securities. 9. Long–Lived Assets. 10. Introduction to Liabilities: Economic Consequences, Current Liabilities, and Contingencies. 11. Long–Term Liabilities: Notes, Bonds, and Leases. 12. Shareholders' Equity. 13. The Complete Income Statement. 14. The Statement of Cash Flows. Appendix A. The Time Value of Money.