Accounting: What the Numbers Mean, 5/e David H. Marshall,
Millikin University Wayne W. McManus,
International College of the Cayman Islands Daniel F. Viele,
Webster University
Financial Statements and Accounting Concepts/Principles
Chapter 2 Outline
Financial Statements- From Transactions to Financial Statements
- Financial Statements Illustrated
- Balance Sheet
- Explanations and Definitions--Balance Sheet
- Balance Sheet Equation
- Balance Sheet Accounts
- Income Statement
- Explanations and Definitions--Income Statement
- Statement of Changes in Owners' Equity
- Explanations and Definitions--Statement of Changes in Owners' Equity
- Statement of Cash Flows
- Explanations and Definitions--Statement of Cash Flows
- Comparative Statements in Subsequent Years
- Illustration of Financial Statement Relationships
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| | | Accounting Concepts and Principles- Schematic Model of Concepts and Principles
- Concepts/Principles Related to the Entire Model
- Concepts/Principles Related to Transactions
- Concepts/Principles Related to Bookkeeping Procedures and the Accounting
Process
- Concepts/Principles Related to Financial Statements
- Limitations of Financial Statements
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| | | The Corporation's Annual Report |
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