Part 1. Introduction To Financial Statements -- 1. The Nature and Purpose of Financial Accounting -- 2. Overview of the Financial Statements -- 3. Introduction to Financial Statement Analysis -- 4. The Balance Sheet -- 5. The Income Statement -- 6. The Statement of Cash Flows -- Case 1. IBM -- Part 2. The Accounting Information System -- 7. The Accounting Information System -- 8. Earnings Management -- Part 3. Operating Decisions -- 9. Revenue Cycle: Sales, Receivables, and Cash -- 10. Cost of Goods Sold and Inventory -- 11. Expenditure Cycle: Other Operating Items -- Case 2. Procter & Gamble -- Part 4. Investing Decisions -- 12. Investments in Operating Assets -- 13. Investments in Securities -- Case 3. Intel -- Part 5. Financing Decisions -- 14. Financing with Debt -- 15. Financing with Equity -- Case 4. AT & T -- Part 6. Additional Reporting and Analysis -- 16. Accounting in a Global Market -- 17. Issues in Financial Statement Interpretation: Changing Prices and Alternative Accounting Methods -- Case 5. Coca-Cola.