Chapter 1 Introduction to the Financial Statements
Learning Objectives
Chapter Opening
1.1 Types of Business Organization
1.2 Several Key Accounting Principles
1.2.1 Measurement Rules
1.2.2 Reporting Entities
1.2.3 Historical Cost Principle
1.2.4 Reliability Principle
1.2.5 Conservatism Principle
1.2.6 Materiality Principle
1.2.7 Going Concern Assumption and Periodicity Assumption
1.2.8 Matching Principle
1.3 Elements of Financial Statements
1.3.1 Using Accounts to Gather Information
1.3.2 Assets, Income, and Claims on Assets
1.4 The Accounting Equation
1.5 The Horizontal Financial Statements Model
1.5.1 Transaction Analysis Using Financial Statements Effects Tables (FSET)
1.5.2 Types of Transactions
1.5.3 Summary of Transactions
1.6 Preparing Financial Statements
1.6.1 Income Statement
1.6.2 Statement of Changes in Stockholders' Equity
1.6.3 Balance Sheet
1.6.4 Statement of Cash Flows
1.6.5 How the Four Financial Statements Interrelate
1.6.6 The Closing Process
1.7 Summary
Self-Study Review Problem
Solutions to Self-Study Problems
Exercises
Chapter 2 Accounting for Accrual Events
Learning Objectives
Chapter Opening
2.1 Accrual Accounting
2.1.1 Accounting for Accounts Receivable
2.1.2 Accounting for Accrued Salary Expense
2.1.3 Other Events
2.1.4 Summary of Events
2.2 The General Ledger
2.3 Vertical Statements Model
2.4 The Closing Process
2.5 Steps in an Accounting Cycle
2.6 The Matching Concept
2.7 Summary
Self-Study Review Problem
Solutions to Self-Study Problems
Exercises
Chapter 3 Accounting for Deferral Events
Learning ObjectJves
Chapter Opening
3.1 Deferral Accounting
3.1.1 Accounting for Receipt of Unearned Revenue
3.1.2 Accounting for Supplies Purchase
3.1.3 Prepaid Items
3.2 Adjusting Entries
3.2.1 Accounting for Depreciation Expense
3.2.2 Accounting for Supplies
3.2.3 Accounting for Prepaid Rent
3.2.4 Accounting for Unearned Revenue
3.3 The General Ledger
3.4 Vertical Statements Model
3.5 Summary
Self-Study Review Problem
Solutions to Self-Study Problems
Exercises
Chapter 4 Understanding the Debit-Credit System
Learning Objectives
Chapter Opening
4.1 Rules for Double-Entry Transactions
4.2 The General Journal
4.3 The General Ledger
4.4 Trial Balance
4.5 Understand the Process of "Closing the Books" at the End of the
Fiscal Year
4.6 Understand all Steps in the Bookkeeping Cycle
4.7 Illustration of Recording Procedures
4.7.1 Financial Statements Effects Tables (FSET) with Journal
Entries(J/Es)
4.7.2 The General Ledger after Posting Is Shown below
4.7.3 Preparing A Pre-Closing Trial Balance
4.7.4 Preparing the Financial Statements and Closing the Books
4.8 Summary
Self-Study Review Problem
Solutions to Self-Study Problems
Exercises
Chapter 5 Accounting for Merchandising Events
Learning Objectives
Chapter Opening
5.1 Product Costs versus Selling and Administrative Costs
5.2 Allocating Inventory Cost between Asset and Expense Accounts
5.3 Perpetual Inventory System
5.3.1 Terms Used to Describe Transportation Costs, Cash Discounts,
and Returns or Allowances
5.3.2 Year-end Adjustment Required for Lost, Damaged, or Stolen Inventory
5.4 Periodic Inventory System
5.5 Advantages and Disadvantages of the Periodic System versus
the Perpetual System
5.6 Multi-step Income Statement
5.7 Transaction Analysis Using Financial Statements Effects Tables (FSETs) and
5.8 Understand the Gross Margin Ratio and the Return on Sales Ratio
5.9 Summary
Self-Study Review Problem
Solutions to Self-Study Problems
Exercises
6 Accounting for Inventories
Learning Objectives
Chapter Opening
6.1

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