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Index
An Introduction to
Preparing Financial
Careers in Accounting 4
Statement of Changes in
Measurement Rules 5
Reporting Entities 6
Balance Sheet 17
The Closing Process 18
Using Accounts to Gather
The Horizontal Financial
The Financial Analyst 20
The Accounting Equation 8
Recording Business Events
Annual Report for The Topps
A Look Back 22
Asset Exchange
A Look Forward 23
Another Asset Source
Key Terms 24
Questions 25
Historical Cost and Reliability
Problems 33
Analyze, Think,
Understanding the Accounting
Accounting for Prepaid Rent
Accrual Accounting 44
Accounting for Unearned
Accounting for Accrued Salary
Other Events 45
The General Ledger 61
Summary of Events 47
The Financial Analyst 64
The Closing Process 50
The Matching Concept 51
Common Features of Criminal
A Look Back 68
Prepaid Items (Cost versus
A Look Forward 69
Accounting for Receipt of
Key Terms 71
Problems 80
Communicate 86
Accounting for Merchandising
Perpetual Inventory
Product Costs Versus Selling
Effects of 2010 Events on
Financial Statements for
Transportation Cost, Purchase
Accounting for Sales
The Financial Analyst 107
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