Includes bibliographical references and index.

Contents: Finanical statements and business decisions -- Investing and financing decisions and the balance sheet -- Operating decisions and the income statement -- The Communication of accounting information -- Reporting and interpreting sales revenue, receivables and cash -- Reporting and interpreting cost of goods sold and inventory -- Reporting and interpreting property, plant and equipment natural resources and intangibles -- Reporting and interpreting liabilities -- Reporting and interpreting bonds -- Reporting and interpreting investments in other corporations -- Statement of cash flows -- Analyzing financial statements -- Appendix A -- Appendix B: Toys "R" Us annual report -- Appendix C: The Formal recordkeeping system .