Preface for Accounting Students
Introduction
Study Unit 1. The Financial Reporting Environment
Study Unit 2. The Accounting Process
Study Unit 3. Reporting Income
Study Unit 4. The Time Value of Money
Study Unit 5. Current Assets, Cash, Accounts Receivable, and Notes Receivable
Study Unit 6. Inventories
Study Unit 7. Property, Plant, and Equipment
Study Unit 8. Depreciation and Depletion
Study Unit 9. Intangible Assets and Research and Development Costs
Study Unit 10. Investments
Study Unit 11. Current Liabilities, Compensated Absences, and Contingencies
Study Unit 12. Noncurrent Liabilities
Study Unit 13. Employee Benefits
Study Unit 14. Leases
Study Unit 15. Corporate Equity
Study Unit 16. Earnings Per Share
Study Unit 17. Accounting for Income Taxes
Study Unit 18. Accounting Changes and Error Corrections
Study Unit 19. Statement of Cash Flows
Study Unit 20. Financial Statement Disclosures
Study Unit 21. Revenue from Contracts with Customers
Study Unit 22. Financial Statement Analysis
Study Unit 23. GAAP Accounting for Partnerships
Study Unit 24. Business Combinations and Consolidated Financial Reporting
Study Unit 25. Interim Financial Reporting
Study Unit 26. Foreign Currency Translation and Transactions
Study Unit 27. State and Local Governments
Study Unit 28. Not-for-Profit Entities
Study Unit 29. Data Analytics
Appendix A: Subunit Cross-References to Intermediate and Advanced Financial Accounting Textbooks
Index