Accounting and the Balance Sheet.
Understanding the Balance Sheet.
Basic Accounting Principles.
Current Assets: Cash and Short-Term Investments.
Current Assets: Receivables and Prepaids.
Valuing Inventories.
Noncurrent Assets: Investments.
Noncurrent Assets: Long-Lived Productive Assets.
Noncurrent Assets: Natural Resources.
Noncurrent Assets: Intangibles.
Other Noncurrent Assets.
Current Liabilities and Spontaneous Financing.
The Time Value of Money.
Noncurrent Notes and Mortgage Liabilities.
Bond Liabilities.
Stockholders' Equity.
Disclosure, Footnotes, and the Audit Opinion.
Financial Leverage.
Operating Leverage.
Ratio Analysis.
Index.
GEORGE T. FRIEDLOB is a Professor and Faculty Fellow of
theInstitute of Internal Auditors Research Foundation in the School
ofAccountancy at Clemson University. He has received
numerousacademic and professional awards, and is the author and
editor of awide variety of professional publications.
FRANKLIN J. PLEWA, Jr., is a Professor of Accounting at Idaho
StateUniversity College of Business. The recipient of honors and
awardsfor both teaching and research, he is the author of many
books andarticles. He is the coauthor with George T. Friedlob of
Keys toImproving Your ROI, Understanding Cash Flow, and
UnderstandingReturn on Investment.
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