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Chapter 1 Decision Makers and the Financial Statements 1

1.1 Understanding Decision Makers 3

1.2 The Accounting System and Financial Statements 6

1.3 The Balance Sheet 8

1.4 The Income Statement 11

1.5 Statement of Cash Flows 14

1.6 Financial Notes 17

Structure of the chapter 18

Reading material 18

Key items 19

Quiz 19

Review questions 21

Chapter 2 Conceptual Framework and Accounting Cycle 23

2.1 The Conceptual Framework 25

2.2 Nature of Business Transactions 28

2.3 Accounts 29

2.4 Principles of Transaction Analysis 32

2.5 The Accounting Cycle 34

2.6 Analytical Tool:The Journal Entry 36

Structure of the chapter 38

Reading material 38

Key items 40

Quiz 40

Review questions 43

Chapter 3 Business Cycle and Income Statement 45

3.1 Business Cycle 47

3.2 Elements on the Income Statement 49

3.3 Cash Basis Accounting 51

3.4 Accrual Accounting 52

3.5 The Matching Principle 54

3.6 Expanded Transaction Analysis Model 55

3.7 How are Financial Statements Prepared? 56

Structure of the chapter 58

Reading material 58

Key items 59

Quiz 59

Review questions 63

Chapter 4 Revenue,Receivables and Cash 65

4.1 Accounting for Sales Revenue 67

4.2 Measuring and Reporting Receivables 70

4.3 Accounting for Bad Debts 71

4.4 Receivables Turnover 75

4.5 Cash and Cash Equivalents 77

Structure of the chapter 80

Reading material 80

Key items 81

Quiz 81

Review questions 84

Chapter 5 Cost of Goods Sold and Inventories 85

5.1 Understanding the Business 88

5.2 Understanding Inventory 88

5.3 Inventory Costing Methods 91

5.4 Inventory Turnover 98

5.5 Internal Control of Inventory 99

5.6 Purchase Returns and Allowances,and Purchase Discounts 100

Structure of the chapter 102

Reading material 102

Key items 103

Quiz 103

Review questions 107

Chapter 6 Long-lived Assets 109

6.1 Classifying Long-lived Assets 112

6.2 Fixed Asset Turnover 114

6.3 Measuring and Recording Acquisition Cost 115

6.4 Repairs,Maintenance,and Additions 116

6.5 Depreciation 117

6.6 Disposal of Property,Plant,and Equipment 124

6.7 Natural Resources 127

6.8 Intangible Assets 128

Structure of the chapter 131

Reading material 131

Key items 132

Quiz 132

Review questions 134

Chapter 7 Bonds and Equity Investments 135

7.1 Types of Investments 138

7.2 Accounting Methods 139

7.3 Debt Held-to-maturity:Amortized Cost Method 141

7.4 Passive Investments:The Market Value Method 143

7.5 Investments for Significant Influence:Equity Method 146

7.6 Controlling Interests:Mergers and Acquisitions 148

7.7 Key Ratio Analysis 149

Structure of the chapter 151

Reading material 151

Key items 152

Quiz 152

Review questions 155

Chapter 8 Liabilities 157

8.1 Liabilities Defined and Classified 160

8.2 Current Liabilities 161

8.3 Long-term Liabilities 164

Structure of the chapter 167

Reading material 167

Key items 168

Quiz 168

Review questions 170

Chapter 9 Statement of Cash Flows 171

9.1 Classifications of the Statement of Cash Flows 174

9.2 Cash Flows from Operating Activities 175

9.3 Cash Flows from Investing and Financing Activities 177

9.4 Additional Cash Flow Disclosures and Key Indicators 178

Structure of the chapter 180

Reading material 180

Key items 182

Quiz 182

Review questions 184

Chapter 10 Financial Statement Analysis 185

10.1 Financial Statement Analysis 187

10.2 Ratio and Percentage Analysis 189

10.3 Market Tests 193

Structure of the chapter 195

Reading material 195

Key items 197

Quiz 197

Review questions 200

Chapter 11 Auditing and Internal Control 201

11.1 The Role of Auditing 204

11.2 Fundamental Concepts in Conducting a Financial Statement Audit 205

11.3 Audit Reporting 207

11.4 Internal Control 209

11.5 Elements of Internal Control 210

Structure of the chapter 221

Reading material 221

Key items 222

Quiz 222

Review questions 224

Chapter 12 Principle of Corporate Finance 225

12.1 What is Corporate Finance 228

12.2 The Firm and the Financial Markets 230

12.3 Future Value 233

12.4 Present Value 235

12.5 Net Present Value 236

12.6 Simplifications 237

12.7 What Is a Firm Worth? 241

12.8 Common Stock 241

12.9 Long-term Debt 245

12.10 Summary and Conclusions 249

Structure of the chapter 250

Reading material 250

Key items 252

Quiz 252

Review questions 256

Mock Exam Paper 259

Answers 271

References 319

Index of Key Items 323