Contents
Chapter 1: An Introduction to Financial Statements
The three principal financial statements
Other items in the annual report
Generally Accepted Accounting Principles: the rules of the game
The barriers to understanding financial statements
Key terms and concepts from the chapter
Chapter 2: The Balance Sheet and Income Statement
A further look at the balance sheet
A further look at the income statement
Other things you should know about the balance sheet and the income statement
Key terms and concepts from the chapter
Appendix 2.1 The mechanics of financial accounting: the double-entry system
The accounting process in practice
Key terms and concepts from the appendix
Chapter 3: A Brief Overview of GAAP and IFRS: the Framework for Financial Accounting
The core principles of GAAP and IFRS
The key characteristics of financial information
The key assumptions of financial information
The future of financial reporting
Key terms and concepts from the chapter
Chapter 4: Revenue Recognition
Revenue-recognition principles
When does revenue recognition occur?
Revenue recognition: the journal entries
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