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Business: A Changing World, 4/e
O.C. Ferrell, Colorado State University
Geoffrey Hirt, DePaul University
Accounting and Financial Statements

Chapter Outline


Introduction

The Nature of Accounting

Accountants

Accounting or Bookkeeping?

The Uses of Accounting Information

The Accounting Process

The Accounting Equation

Double-Entry Bookkeeping

The Accounting Cycle

Financial Statements

The Income Statement

The Balance Sheet

Ratio Analysis: Analyzing Financial Statements

Profitability Ratios

Asset Utilization Ratios

Liquidity Ratios

Debt Utilization Ratios

Per Share Data

Industry Analysis





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