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FINANCIAL ACCOUNTING provides a solid foundation of accounting concepts with unique features to show how users can use accounting to understand business. In this text, the authors refine their proven approach to accounting's expanding role in business. FINANCIAL ACCOUNTING 8e, uses the preparation of financial statements as the framework for understanding what accounting is all about.

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• 1 Introduction to Accounting and Business(p. 1)
• Nature of a Business(p. 2)
• The Role of Accounting in Business(p. 6)
• Business Ethics(p. 7)
• Profession of Accounting(p. 8)
• Generally Accepted Accounting Principles(p. 10)
• Assets, Liabilities, and Owners' Equity(p. 11)
• Business Transactions and the Accounting Equation(p. 12)
• Financial Statements(p. 16)
• Financial Analysis and Interpretation(p. 19)
• 2 Analyzing Transactions(p. 45)
• Usefulness of an Account(p. 46)
• Characteristics of an Account(p. 48)
• Analyzing and Summarizing Transactions in Accounts(p. 49)
• Illustration of Analyzing and Summarizing Transactions(p. 54)
• Trial Balance(p. 67)
• Discovery and Correction of Errors(p. 68)
• Financial Analysis and Interpretation(p. 70)
• 3 The Matching Concept and the Adjusting Process(p. 99)
• The Matching Concept(p. 100)
• Nature of the Adjusting Process(p. 101)
• Recording Adjusting Entries(p. 102)
• Summary of Adjustment Process(p. 110)
• Financial Analysis and Interpretation(p. 114)
• 4 Completing the Accounting Cycle(p. 136)
• Work Sheet(p. 137)
• Financial Statements(p. 139)
• Adjusting and Closing Entries(p. 141)
• Accounting Cycle(p. 149)
• Fiscal Year(p. 149)
• Financial Analysis and Interpretation(p. 151)
• Appendix Reversing Entries(p. 152)
• Comprehensive Problem I(p. 175)
• Practice Set: Tom's Asphalt Sealing
• 5 Accounting Systems and Internal Controls(p. 179)
• Basic Accounting Systems(p. 180)
• Internal Control(p. 181)
• Manual Accounting Systems(p. 186)
• Adapting Manual Accounting Systems(p. 197)
• Computerized Accounting Systems(p. 198)
• 6 Accounting for Merchandising Businesses(p. 225)
• Nature of Merchandising Businesses(p. 226)
• Accounting for Purchases(p. 227)
• Accounting for Sales(p. 231)
• Transportation Costs(p. 236)
• Illustration of Accounting for Merchandise Transactions(p. 238)
• Chart of Accounts for a Merchandising Business(p. 239)
• Income Statement for a Merchandising Business(p. 240)
• The Accounting Cycle for a Merchandising Business(p. 244)
• Financial Analysis and Interpretation(p. 246)
• Appendix 1 Accounting Systems for Merchandisers(p. 248)
• Appendix 2 Work Sheet and Adjusting and Closing Entries for a Merchandising Business(p. 251)
• Comprehensive Problem 2(p. 273)
• Practice Set: The Snow Shop
• Practice Set: Hazzard Travel
• 7 Cash(p. 279)
• Nature of Cash and the Importance of Controls Over Cash(p. 280)
• Control of Cash Receipts(p. 281)
• Internal Control of Cash Payments(p. 283)
• Bank Accounts: Their Nature and Use as a Control Over Cash(p. 285)
• Bank Reconciliation(p. 289)
• Petty Cash(p. 292)
• Presentation of Cash on the Balance Sheet(p. 293)
• Financial Analysis and Interpretation(p. 294)
• 8 Receivables(p. 313)
• Classification of Receivables(p. 314)
• Internal Control of Receivables(p. 315)
• Uncollectible Receivables(p. 316)
• Allowance Method of Accounting for Uncollectibles(p. 317)
• Direct Write-Off Method of Accounting for Uncollectibles(p. 321)
• Characteristics of Notes Receivable(p. 322)
• Accounting for Notes Receivable(p. 324)
• Receivables on the Balance Sheet(p. 326)
• Financial Analysis and Interpretation(p. 327)
• Appendix Discounting Notes Receivable(p. 328)
• 9 Inventories(p. 349)
• Internal Control of Inventories(p. 350)
• Effect of Inventory Errors on Financial Statements(p. 352)
• Inventory Cost Flow Assumptions(p. 353)
• Inventory Costing Methods Under a Perpetual Inventory System(p. 354)
• Inventory Costing Methods Under a Periodic Inventory System(p. 358)
• Comparing Inventory Costing Methods(p. 362)
• Valuation of Inventory at Other than Cost(p. 364)
• Presentation of Merchandise Inventory on the Balance Sheet(p. 365)
• Estimating Inventory Cost(p. 366)
• Financial Analysis and Interpretation(p. 368)
• 10 Fixed Assets and Intangible Assets(p. 389)
• Nature of Fixed Assets(p. 390)
• Accounting for Depreciation(p. 393)
• Capital and Revenue Expenditures(p. 398)
• Disposal of Fixed Assets(p. 400)
• Leasing Fixed Assets(p. 404)
• Internal Control of Fixed Assets(p. 405)
• Natural Resources(p. 406)
• Intangible Assets(p. 407)
• Financial Reporting for Fixed Assets and Intangible Assets(p. 408)
• Financial Analysis and Interpretation(p. 409)
• Appendix Sum-of-the-Years-Digits Depreciation(p. 410)
• 11 Current Liabilities(p. 431)
• The Nature of Current Liabilities(p. 432)
• Short-Term Notes Payable(p. 433)
• Contingent Liabilities(p. 435)
• Payroll and Payroll Taxes(p. 436)
• Accounting Systems for Payroll and Payroll Taxes(p. 442)
• Employees' Fringe Benefits(p. 449)
• Financial Analysis and Interpretation(p. 452)
• Comprehensive Problem 3(p. 470)
• Practice Set: The Coddled Canine
• 12 Corporations: Organization, Capital Stock Transactions, and Dividends(p. 475)
• Nature of a Corporation(p. 476)
• Stockholders' Equity(p. 479)
• Sources of Paid-In Capital(p. 480)
• Issuing Stock(p. 483)
• Treasury Stock Transactions(p. 485)
• Stock Splits(p. 487)
• Accounting for Dividends(p. 487)
• Financial Analysis and Interpretation(p. 490)
• 13 Corporations: Income and Taxes, Stockholders' Equity, and Investments in Stocks(p. 509)
• Corporate Income Taxes(p. 510)
• Unusual Items that Affect the Income Statement(p. 513)
• Earnings per Common Share(p. 515)
• Reporting Stockholders' Equity(p. 517)
• Comprehensive Income(p. 519)
• Accounting for Investments in Stocks(p. 520)
• Business Combinations(p. 525)
• Financial Analysis and Interpretation(p. 528)
• Practice Set: Nina Decorating House
• Practice Set: First Designs, Inc.
• 14 Bonds Payable and Investments in Bonds(p. 549)
• Financing Corporations(p. 550)
• Characteristics of Bonds Payable(p. 552)
• The Present-Value Concept and Bonds Payable(p. 553)
• Accounting for Bonds Payable(p. 556)
• Bond Sinking Funds(p. 560)
• Bond Redemption(p. 561)
• Investments in Bonds(p. 562)
• Corporation Balance Sheet(p. 564)
• Financial Analysis and Interpretation(p. 566)
• Appendix Effective Interest Rate Method of Amortization(p. 567)
• Comprehensive Problem 4(p. 583)
• 15 Statement of Cash Flows(p. 589)
• Purpose of the Statement of Cash Flows(p. 590)
• Reporting Cash Flows(p. 590)
• Statement of Cash Flows--The Indirect Method(p. 594)
• Statement of Cash Flows--The Direct Method(p. 603)
• Financial Analysis and Interpretation(p. 607)
• Appendix Work Sheet for Statement of Cash Flows(p. 609)
• 16 Financial Statement Analysis(p. 641)
• Basic Analytical Procedures(p. 642)
• Solvency Analysis(p. 647)
• Profitability Analysis(p. 653)
• Summary of Analytical Measures(p. 658)
• Corporate Annual Reports(p. 660)
• Appendix A Interest Tables(p. 2)
• Appendix B Codes of Professional Ethics(p. 1)
• Appendix C Alternative Methods of Recording Deferrals(p. 1)
• Appendix D Periodic Inventory Systems for Merchandising Businesses(p. 1)
• Appendix E Foreign Currency Transactions(p. 1)
• Appendix F Partnerships(p. 1)
• Appendix G Cisco Systems, Inc., Annual Report(p. 1)
• Glossary(p. 1)
• Subject Index(p. 1)
• Company Index(p. 1)