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Accounting for Dummies
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Table of Contents

Introduction 1 Part I: Opening the Books on Accounting 11 Chapter 1: Accounting: The Language of Business, Investing, Finance, and Taxes 13 Chapter 2: Financial Statements and Accounting Standards 33 Chapter 3: Keeping the Books 57 Part II: Exploring Financial Statements 81 Chapter 4: Reporting Profit 83 Chapter 5: Reporting Financial Condition 107 Chapter 6: Reporting Cash Flows and Changes in Stockholders Equity 131 Chapter 7: Accounting Alternatives 151 Part III: Accounting in Managing a Business 173 Chapter 8: Deciding the Legal Structure for a Business 175 Chapter 9: Accounting in Managing Profit 199 Chapter 10: Budgeting 221 Chapter 11: Cost Accounting 241 Part IV: Preparing and Using Financial Reports 263 Chapter 12: Getting a Financial Report Ready 265 Chapter 13: How Lenders and Investors Read a Financial Report 291 Chapter 14: Filling Out the Financial Statements for Business Managers 319 Part V: The Part of Tens 337 Chapter 15: Ten Accounting Tips for Managers 339 Chapter 16: Ten Tips for Reading a Financial Report 349 Appendix: Glossary: Slashing Through the Accounting Jargon Jungle 359 Index 373

About the Author

John A. Tracy , CPA, is Professor of Accounting, Emeritus, at the University of Colorado in Boulder. A former staff accountant at Ernst & Young, Tracy has authored numerous books on accounting.

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