The CPA exam is changing. You need to change as well...to a book that better prepares you for the CPA exam and
for business. This is the only book of its kind that demonstrates how to prepare financial reports and then how
to analyze what those numbers really mean. Every manager has incentives to present his or her firm in the most
favorable light to lenders, equity investors and others.And, every manager wants to use the flexibility allowed
by GAAP to manage the firm's earnings to achieve certain goals.Revsine, Collins, and Johnson explain these incentives
and help readers spot cases of earnings management, which disguises a firm's true performance. For anyone preparing
to take the CPA exam, and for anyone who wants or needs a working knowledge of accounting, financial reporting,
and financial statement analysis.
Chapter 1: The Economic and Institutional Setting for Financial Reporting
Chapter 2: Accural Accounting and Income Determination
Chapter 3: Additional Topics in Income Determination
Chapter 4: Structure of the Balance Sheet and Statement of Cash Flows
Chapter 5: Essentials of Financial Statement Analysis
Chapter 6: The Role of Financial Information in Valuation, Cash Flow Analysis, and Credit Risk Assessment
Chapter 7: The Role of Financial Information in Contracting
Chapter 8: Receivables
Chapter 9: Inventories
Chapter 10: Long-Lived Assets and Depreciation
Chapter 11: Financial Instruments as Liabilities
Chapter 12: Financial Reporting for Leases
Chapter 13: Income Tax Reporting
Chapter 14: Pensions and Postretirement Benefits
Chapter 15: Financial Reporting for Owners' Equity
Chapter 16: Intercorporate Equity Investments
Chapter 17: Statement of Cash Flows
Chapter 18: Overview of International Financial Reporting Differences and Inflation
Appendix I: Present Value Tables
Appendix II: WWW/Electronic Resources for Financial Information
INDEX
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