Table of Contents
Chapter 1 Overview of Corporate Financial Reporting
Development of Accounting Standards
Qualitative Characteristics and Constraints of Accounting Information
Management Discussion and Analysis
Board of Directors and Management
Chapter 2 Analyzing Transactions and Their Effects on Financial Statements
Transaction Analysis and the Basic Accounting Equation
Statement of Financial Position
Variations in Statement of Financial Position Presentation
Using Ratios to Analyze Financial Statements
Chapter 3 Processing Data Through the Accounting System
Double-Entry Accounting Systems
Statement of Financial Position
Understanding the Accounting Cycle
Recording Transactions in a Journal
Recording in Journal, Ledger, and Trial Balance
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