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ACCT 150: Principles of Financial Accounting I

This text introduces students to commonly accepted accounting principles as they pertain to external financial reporting. It addresses financial statements and their components. The use of financial statement ratios to make decisions is also reviewed. Finally, accounting ethics and internal controls are discussed.

Business

Nhà xuất bản: HACC, Central Pennsylvania's Community College
Nguồn: LibreTexts
Ngôn ngữ: EN
Danh mục: Kế toán - Kiểm toán

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Mục lục· 41 mục

01: Why Is Financial Accounting Important
1.01: Making Good Financial Decisions about an Organization
1.02: Incorporation and the Trading of Capital Shares
1.03: Selecting a Legal Form for a Business
1.04: Using Financial Accounting for Wise Decision Making
1.05: End-of-Chapter Exercises
02: What Should Decision-makers Know So That Good Decisions Can Be Made about an Organization
2.01: Creating a Portrait of an Organization That Can Be Used by Decision Makers
2.02: Dealing with Uncertainty
2.03: The Need for Generally Accepted Accounting Principles
2.04: What principles does the FASB follow in setting accounting standards
2.05: Four Basic Terms Found in Financial Accounting
2.06: End-of-Chapter Exercises
03: In What Form Is Financial Information Actually Delivered to Decision Makers Such as Investors and Creditors
3.01: The Construction of an Income Statement
3.02: Reported Profitability and the Principle of Conservatism
3.03: Increasing the Net Assets of a Company
3.04: Reporting a Balance Sheet and a Statement of Cash Flows
3.05: End-of-Chapter Exercises
04: Why Should Decision Makers Trust Financial Statements
4.01: The Need for the Securities and Exchange Commission
4.02: The Role of the Independent Auditor in Financial Reporting
4.03: Performing an Audit
4.04: The Need for Internal Control
4.05: The Purpose and Content of an Independent Auditors Report
4.06: Accounting ethics
4.07: End-of-Chapter Exercises
05: How is the accounting equation used to summarize changes to amounts reported in the financial statements
5.01: Using a chart of accounts.
5.02: Summarizing transactions in the expanded accounting equation
5.03: Tracking the changes in assets.
5.04: Track the changes in liabilities.
5.05: Track changes in revenues and expenses.
5.06: Preparing financial statements from accounting equation worksheet.
5.07: End of chapter exercises
06: How are ratios used to help understand financial reporting
6.01: How is the cash collection cycle reported
6.02: What do ratios tell us about the liquidity of a company from its financial statements
6.03: What do financial statements tell us about the ability to sell inventory and collect from customers
6.04: What do the financial statements tell us about the profitability of a company
6.05: End of Chapter Exercises