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Accounting For Canadians For Dummies, 3rd Edition
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Table of Contents

Introduction 1

Part 1: Opening the Books on Accounting 5

Chapter 1: Accounting: The Language of Business, Investing, Finance, and Taxes 7

Chapter 2: Financial Statements and Accounting Standards 27

Chapter 3: Bookkeeping and Accounting Systems 49

Part 2: Exploring Financial Statements 73

Chapter 4: Reporting Revenue, Expenses, and the Bottom Line 75

Chapter 5: Reporting Assets, Liabilities, and Owners' Equity 99

Chapter 6: Reporting Cash Flows 123

Chapter 7: Choosing Accounting Methods: Different Strokes for Different Folks 141

Part 3: Preparing and Using Financial Reports 163

Chapter 8: Deciding the Legal Structure for a Business 165

Chapter 9: Getting a Financial Report Ready for Release 183

Chapter 10: How Lenders and Investors Read a Financial Report 205

Chapter 11: How Business Managers Use a Financial Report 231

Part 4: Accounting in Business Management 251

Chapter 12: Analyzing and Managing Profit 253

Chapter 13: Accounting for Costs 275

Chapter 14: Budgeting 297

Part 5: The Part of Tens 317

Chapter 15: Ten Tips for Managers 319

Chapter 16: Ten Tips for Reading a Financial Report 329

Glossary: Slashing through the Accounting Jargon Jungle 339

Index 351

About the Author

John A. Tracy, CPA, is professor of accounting, emeritus, at the University of Colorado in Boulder. Earlier in his career, he was a staff accountant with Ernst & Young.Cecile Laurin, CPA, CA, is a professor of accounting at Algonquin College of Applied Arts and Technology in Ottawa. She has been chief financial officer for three engineering firms and a law firm.

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