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Financial Accounting: A New Perspective
Paul E. Solomon



1  Introduction to a Business: Cards & Memorabilia Unlimited


2  Analyzing the Transaction of a Business

Recording Transactions on a Spreadsheet

3  Financial Statements and their Relationships

Intro to Financial Statements

4  The Balance Sheet

Balance Sheet and Recording Balance Sheet Transactions – Spreadsheet

5  Using the Balance Sheet to Make Decisions

Balance Sheet

6  The Income Statement

Income Statement and Recording Income Statement Transactions – Spreadsheet

7  Using the Income Statement to Make Decisions

Income Statement

8  The Statement of Cash Flows

Cash Flows

9  The Accounting Process: Manual and Computerized Systems

The Accounting Cycle

10  Comparing Financial Statements by Entity and Industry


11  How Operating Activities Affect Financial Statements

Accounts Receivable 
Current Liabilities

12  How Investing Activities Affect Financial Statements

Long Lived Assets

13  How Financing Activities Affect Financial Statements

Long Term Liabilities
Owner’s Equity




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