CORRESPONDING WEBSITE CONTENT

1  Financial Statements and Business Decisions

Intro to Financial Statements

2  Investing and Financing Decisions and the Balance Sheet

Balance Sheet

3  Operating Decisions and the Income Statement

Income Statement

4  Adjustments, Financial Statements, and the Quality of Earnings

Adjusting Entries

5  Communicating and Interpreting Accounting Information

Accounting Concepts & Assumptions

6  Reporting and Interpreting Sales Revenue, Receivables, and Cash

Accounts Receivables and Cash

7  Reporting and Interpreting Cost of Goods Sold and Inventory

Inventory

8  Reporting and Interpreting Property, Plant and Equipment; Natural Resources; and Intangibles

Long Lived Assets – Property & Intangibles

9  Reporting and Interpreting Liabilities

Current Liabilities

10  Reporting and Interpreting Bonds

Long Term Liabilities / Bonds

11  Reporting and Interpreting Owners’ Equity

Owners’ Equity

12  Reporting and Interpreting Investments and Other Corporations

Investments

13  Statement of Cash Flows

Cash Flows