Accounting Textbook 35.2

Accountancy serves as a vital mechanism for conveying financial information about a business entity to various users, such as stakeholders and managers. This communication primarily occurs through financial statements that quantify the economic resources under management's control. The expertise lies in discerning which information is pertinent to the user's needs. The discipline of accountancy is segmented into three practical areas: accounting, bookkeeping, and auditing.

Table of Contents:

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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