(2008年)

Chapter 1 The Financial Statements 1
Chapter 2 Transaction Analysis 53
Chapter 3 Accrual Accounting & Income 125
Chapter 4 Internal Control & Cash 213
Chapter 5 Short-Term Investments & Receivables 261
Chapter 6 Inventory & Cost of Goods Sold 309
Chapter 7 Plant Assets & Intangibles 367
Chapter 8 Liabilities 417
Chapter 9 Stockholders’ Equity 477
Chapter 10 Long-Term Investments & International
Operations 537
Chapter 11 The Income Statement & the Statement of
Stockholders’ Equity 583
Chapter 12 The Statement of Cash Flows 619
Chapter 13 Financial Statement Analysis 685
Appendix A: YUM! Brands Annual Report 2006 745
Appendix B: Pier 1 Imports Annual Report 2006 763
Appendix C: Time Value of Money: Future Value and Present
Value 777
Appendix D: Typical Charts of Accounts for Different Types of
Businesses 787
Appendix E: Summary of Generally Accepted Accounting
Principles (GAAP) 789
Appendix F: Check Figures for Assignment Materials 791
Company Index 799
Glindex 803


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