PART I: FINANCIAL REPORTING AND THE ACCOUNTING
CYCLE
1. Accounting Information: Users and Uses
2. Financial Statements: An Overview
3. The Accounting Cycle: The Mechanics of Accounting
4. Completing the Accounting Cycle
5. Internal Controls and Cash
PART II: OPERATING ACTIVITIES
6. Receivables
7. Inventory and the Cost of Sales
8. Completing the Operating Cycle
PART III: INVESTING AND FINANCING ACTIVITIES
9. Investments: Property, Plant, and Equipment and
Intangible Assets
10. Financing: Long-Term Liabilities
11. Financing: Equity
12. Investments: Debt and Equity Securities
PART IV: OTHER DIMENSIONS OF FINANCIAL REPORTING
13. Statement of Cash Flows
14. Analyzing Financial Statements
Appendices
Appendix A: Taiwan Semiconductor Manufacturing Company
Limited and Subsidiaries Consolidated Financial Statements for
the Years Ended December 31, 2015 and 2014 and Independent
Auditors’ Report
Appendix B: Philips 2015 Financial Statements
Appendix C: Carrefour 2015 Financial Statements
Appendix D: Present Value Tables
Glossary
Index