Accounting Textbook

Learn All About Accountancy

Accountancy is the process of communicating financial information about a business entity to users such as stakeholders and managers. The communication is generally in the form of financial statements that show in money terms the economic resources under the control of management; the art lies in selecting the information that is relevant to the user. The principles of accountancy are applied to business entities in three divisions of practical art: accounting, bookkeeping, and auditing.

Table Of Content :

1. Introduction to Accounting

2. Accounting Information and the Accounting Cycle

3. Overview of Financial Statements

4. Controlling and Reporting of Cash and Receivables

5. Controlling and Reporting of Inventories

6. Controlling and Reporting of Real Assets: Property, Plant, Equipment, and Natural Resources

7. Controlling and Reporting of Intangible Assets

8. Valuation and Reporting of Investments in Other Corporations

9. Reporting of Current and Contingent Liabilities

10. The Time Value of Money

11. Reporting of Long-Term Liabilities

12. Reporting of Stockholders' Equity

13. Detailed Review of the Income Statement

14. Detailed Review of the Statement of Cash Flows

15. Special Topics in Accounting: Income Taxes, Pensions, Leases, Errors, and Disclosures

16. Analyzing Financial Statements

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