本书是为使用者作为未来成功的商业管理者而设计的，展示了为什么财务报表是诊断一个公司问题和战略以及贷款、投资、收购、招聘和政策决策的有用和有趣的工具。第7版用著名公司的真实案例和真实的数据将分析方法穿插书中，用商业活动方法将会计和商业的真实运作——营运、投资和财务联系起来，给学生提供了理解复杂商业问题和明智的战略决策所需要的实践技巧。

Part 1    Introduction to Financial Statements xxiv

             1 The Nature and Purpose of Financial Accounting

             2 Overview of the Financial Statements

             3 The Balance Sheet

             4 The Income Statement

             5 The Statement of Cash Flows

             6 Introduction to Financial Statement Analysis

            Case 1 IBM

Part 2    The Accounting Information System

             7 The Accounting Information System

Part 3    Operating Decisions

             8 Revenue Cycle: Sales, Receivables, and Cash

             9 Cost of Goods Sold and Inventory

             10 Expenditure Cycle: Other Operating Items

            Case 2 Procter & Gamble

Part 4    Investing Decisions 485

             11 Investments in Operating Assets

             12 Investments in Securities

            Case 3 Intel

Part 5    Financing Decisions

             13 Financing with Debt

             14 Financing with Equity

            Case 4 AT&T

Part 6    Additional Reporting and Analysis

             15 Accounting in a Global Market

             16 Earnings Management

            Case 5 Coca-Cola

            Appendix A

            Appendix B

            Glossary of Terms