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Chapter 8: Inventories: Measurement The next two chapters continue our study of assets by investigating the measurement and reporting issues involving inventories and the related expense—cost of goods sold. Inventory refers to the assets a company (1) intends to sell in the normal course of business, (2) has in production for future sale, or (3)...

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Chapter 7: Cash and Receivables We begin our study of assets by looking at cash and receivables—the two assets typically listed first in a balance sheet. For cash, the key issues are internal control and classification in the balance sheet. For receivables, the key issues are valuation and the related income statement effects of transactions in...

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The future value of a single amount is the amount of money that a dollar will grow to at some point in the future. Assume we deposit $1,000 for three years that earns 6% interest compounded annually. Writing in a more efficient way, we can say the future value is $1,000 times 1.06 to the 3rd power. In fact, the future value of any invested amou...

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Chapter 5: Income Measurement and Profitability Analysis The focus of this chapter is revenue recognition. We first discuss the general circumstance in which revenue is recognized when a good or service is delivered. Then we discuss circumstances in which revenue should be deferred until after delivery or should be recognized prior to delivery. ...

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Chapter 4: The Income Statement, Comprehensive Income, and the Statement of Cash Flows The purpose of the income statement is to summarize the profit‐generating activities that occurred during a particular reporting period. Comprehensive income includes net income as well as a few gains and losses that are not part of net income and are consider...

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Chapter 3: The Balance Sheet and Financial Disclosures Chapter 1 stressed the importance of financial statements in helping investors and creditors predict future cash flows. The balance sheet, along with accompanying disclosures, provides relevant information useful in helping investors and creditors not only to predict future cash flows, but a...

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Chapter 2: Review of the Accounting Process Chapter 1 explained that the primary means of conveying financial information to investors, creditors, and other external users is through financial statements and related notes. The purpose of this chapter is to review the fundamental accounting process used to produce the financial statements. This r...

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Accounting is often thought of as the “language” used to communicate financial information about a business. The primary method that profit-oriented companies use to provide financial information to investors, creditors, and other external parties is through financial statements and their accompanying disclosure notes. The financial statements used...

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Learning objectives Types of audits Audit Clarity Project Generally accepted auditing standards Financial statement audit steps

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List and discuss characteristics of a professional. Explain how those characteristics apply to the accounting profession. Define ethics. Discuss various models/schools of ethical decision making. Explain how to resolve ethical dilemmas.

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