Financial accounting: an introduction to concepts, methods, and uses/ Clyde P.Stickney

OVERVIEW OF FINANCIAL STATEMENTS 1
BRIEF CONTENTS
CHAPTER 1 Inr Rodiiclion to Business Activities and Overview of Financial Statements
and the Reporting Process 3
PART
ACCOUNTING CONCEPTS AND METHODS 41
CHAPTER 2 Balance Sheet: Presenting the Investments and Financing of a Firm 43
CHAPTER 3 Income Statement: Reporting the Results of Operating Activities 101
CHAPTER 4 Statement of Cash Flows: Reporting the Effects of Operating, Investing,
and Financing Activities on Cash Flows
168
CHAPTER 5 Introduction to Financial Statement Analysis 231
oc. • t-'; p 1'^ Q
MEASURING AND REPORTING ASSETS AND EQUITIES USING
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES 301
CHAPTER 6 Receivables and Revenue Recognition 303
CHAPTER 7 Inventories:
The Source of Operating Profits 352
CHAPTER 8 Plant, Equipment, and Intangible Assets: The Source of Operating Capacity 410
CHAPTER 9 Liabilities: Introduction 477
CHAPTER 10 Liabilities: Off-Balance Sheet Financing, Leases, Deferred Income Taxes, Retirement
Benefits, and Derivatives 536
CHAPTER 11 Marketable Securities and Investments 587
CHAPTER 12 Reporting Earnings, Comprehensive Income, and Shareholders'Equity 667
CHAPTER 13 Statement of Cash Flows: Another Look 729
PART FOUR
SYNTHESIS 769
CHAPTER 14 Significance and Implications of Alternative Accounting