ACCT 301: Financial Accounting (Black)
- Page ID
- 62161
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This textbook examines accounting as an information system, evaluating why it is important and how it is used by investors, creditors, and others to make business decisions. The textbook covers the accounting information system, including recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted accounting principles, the financial statements, and statement analysis. The textbook includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics.
Front Matter
1: Rules of the Game
2: Business Transactions
3: The Accounting System
4: Adjusting Journal Entries (AJE's)
5: Merchandising
6: Inventory
7: Bad Debt
8: Internal Controls
9: Fixed Assets
10: Intangible Assets
11: Current Liabilities
12: Bonds Payable
13: Equity
14: Statement of Cash Flows
15: Financial Statement Analysis
Back Matter