{"product_id":"financial-accounting-for-managers-isbn-9781119811428","title":"Financial Accounting for Managers","description":"\u003cp\u003eProvide future business professionals with a practical introduction to financial accounting without the use of debits and credits. With its unique focus on building students’ decision-making skills and emphasis on financial statements, \u003cb\u003e\u003ci\u003eFinancial Accounting for Managers, 1st Edition\u003c\/i\u003e\u003c\/b\u003e meaningfully integrates data analytics and the importance of using accounting information in real-world decision-making. Engaging real-world industry examples  student understanding of accounting concepts and illustrate how these are relevant to their everyday lives and future careers in business and accounting.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e1 Introduction to Financial Statements 1-1\u003cbr\u003e \u003c\/b\u003eKnowing the Numbers: Columbia Sportswear Company 1-1\u003c\/p\u003e \u003cp\u003e1.1 Business Organization and Accounting Information Uses 1-2\u003c\/p\u003e \u003cp\u003eForms of Business Organization 1-3\u003c\/p\u003e \u003cp\u003eUsers and Uses of Financial Information 1-4\u003c\/p\u003e \u003cp\u003eData Analytics 1-6\u003c\/p\u003e \u003cp\u003eEthics in Financial Reporting 1-7\u003c\/p\u003e \u003cp\u003e1.2 The Three Types of Business Activity 1-8\u003c\/p\u003e \u003cp\u003eFinancing Activities 1-9\u003c\/p\u003e \u003cp\u003eInvesting Activities 1-9\u003c\/p\u003e \u003cp\u003eOperating Activities 1-10\u003c\/p\u003e \u003cp\u003e1.3 The Four Financial Statements 1-11\u003c\/p\u003e \u003cp\u003eIncome Statement 1-12\u003c\/p\u003e \u003cp\u003eRetained Earnings Statement 1-13\u003c\/p\u003e \u003cp\u003eBalance Sheet 1-14\u003c\/p\u003e \u003cp\u003eStatement of Cash Flows 1-16\u003c\/p\u003e \u003cp\u003eESG Reporting: Beyond the Four Financial Statements 1-17\u003c\/p\u003e \u003cp\u003eInterrelationships of Statements 1-17\u003c\/p\u003e \u003cp\u003eElements of an Annual Report 1-20\u003c\/p\u003e \u003cp\u003eAppendix 1A: Career Opportunities in Accounting 1-23\u003c\/p\u003e \u003cp\u003e“Show Me the Money” 1-24\u003c\/p\u003e \u003cp\u003e\u003cb\u003e2 A Further Look at the Balance Sheet 2-1\u003cbr\u003e \u003c\/b\u003eJust Fooling Around?: The Motley Fool 2-2\u003c\/p\u003e \u003cp\u003e2.1 The Classified Balance Sheet 2-2\u003c\/p\u003e \u003cp\u003eCurrent Assets 2-4\u003c\/p\u003e \u003cp\u003eLong-Term Investments 2-5\u003c\/p\u003e \u003cp\u003eProperty, Plant, and Equipment 2-5\u003c\/p\u003e \u003cp\u003eIntangible Assets 2-5\u003c\/p\u003e \u003cp\u003eCurrent Liabilities 2-7\u003c\/p\u003e \u003cp\u003eLong-Term Liabilities 2-7\u003c\/p\u003e \u003cp\u003eStockholders’ Equity 2-7\u003c\/p\u003e \u003cp\u003e2.2 Analyzing the Balance Sheet Using Ratios 2-8\u003c\/p\u003e \u003cp\u003eRatio Analysis 2-8\u003c\/p\u003e \u003cp\u003eUsing a Classified Balance Sheet 2-9\u003c\/p\u003e \u003cp\u003e\u003cb\u003e3 The Accounting Information System 3-1\u003cbr\u003e \u003c\/b\u003eAccidents Happen: MF Global Holdings Ltd 3-1\u003c\/p\u003e \u003cp\u003e3.1 Financial Reporting Concepts 3-2\u003c\/p\u003e \u003cp\u003eThe Standard-Setting Environment 3-2\u003c\/p\u003e \u003cp\u003eQualities of Useful Information 3-4\u003c\/p\u003e \u003cp\u003eAssumptions in Financial Reporting 3-5\u003c\/p\u003e \u003cp\u003ePrinciples in Financial Reporting 3-6\u003c\/p\u003e \u003cp\u003eCost Constraint 3-6\u003c\/p\u003e \u003cp\u003e3.2 Using the Accounting Equation to Analyze Transactions 3-8\u003c\/p\u003e \u003cp\u003eAccounting Transactions 3-8\u003c\/p\u003e \u003cp\u003eAnalyzing Transactions 3-9\u003c\/p\u003e \u003cp\u003eSummary of Transactions 3-16\u003c\/p\u003e \u003cp\u003ePreparing Financial Statements 3-16\u003c\/p\u003e \u003cp\u003e\u003cb\u003e4 Accrual Accounting Concepts 4-1\u003cbr\u003e \u003c\/b\u003eKeeping Track of Groupons: Groupon 4-1\u003c\/p\u003e \u003cp\u003e4.1 Accrual-Basis Accounting and Adjustments 4-2\u003c\/p\u003e \u003cp\u003eThe Revenue Recognition Principle 4-3\u003c\/p\u003e \u003cp\u003eThe Expense Recognition Principle 4-3\u003c\/p\u003e \u003cp\u003eAccrual versus Cash Basis of Accounting 4-5\u003c\/p\u003e \u003cp\u003eThe Need for Adjustments 4-6\u003c\/p\u003e \u003cp\u003eTypes of Adjustments 4-6\u003c\/p\u003e \u003cp\u003e4.2 Adjustments for Deferrals 4-8\u003c\/p\u003e \u003cp\u003ePrepaid Expenses 4-8\u003c\/p\u003e \u003cp\u003eUnearned Revenues 4-12\u003c\/p\u003e \u003cp\u003e4.3 Adjustments for Accruals 4-15\u003c\/p\u003e \u003cp\u003eAccrued Revenues 4-15\u003c\/p\u003e \u003cp\u003eAccrued Expenses 4-16\u003c\/p\u003e \u003cp\u003eSummary of Basic Relationships 4-19\u003c\/p\u003e \u003cp\u003e4.4 Preparing Financial Statements 4-21\u003c\/p\u003e \u003cp\u003ePreparing Financial Statements from the Adjusted Tabular Summary 4-21\u003c\/p\u003e \u003cp\u003eQuality of Earnings 4-21\u003c\/p\u003e \u003cp\u003e\u003cb\u003e5 Fraud, Internal Control, and Cash 5-1\u003cbr\u003e \u003c\/b\u003eMinding the Money in Madison: Barriques 5-1\u003c\/p\u003e \u003cp\u003e5.1 Fraud and Internal Control 5-3\u003c\/p\u003e \u003cp\u003eFraud 5-3\u003c\/p\u003e \u003cp\u003eThe Sarbanes-Oxley Act 5-3\u003c\/p\u003e \u003cp\u003eInternal Control 5-4\u003c\/p\u003e \u003cp\u003ePrinciples of Internal Control Activities 5-5\u003c\/p\u003e \u003cp\u003eData Analytics and Internal Controls 5-10\u003c\/p\u003e \u003cp\u003eLimitations of Internal Control 5-11\u003c\/p\u003e \u003cp\u003e5.2 Cash Controls 5-12\u003c\/p\u003e \u003cp\u003eCash Receipts Controls 5-12\u003c\/p\u003e \u003cp\u003eCash Disbursements Controls 5-14\u003c\/p\u003e \u003cp\u003ePetty Cash Fund 5-16\u003c\/p\u003e \u003cp\u003e5.3 Control Features of a Bank Account 5-17\u003c\/p\u003e \u003cp\u003eElectronic Banking 5-17\u003c\/p\u003e \u003cp\u003eBank Statements 5-18\u003c\/p\u003e \u003cp\u003eReconciling the Bank Account 5-20\u003c\/p\u003e \u003cp\u003e5.4 Reporting Cash 5-26\u003c\/p\u003e \u003cp\u003eCash Equivalents 5-26\u003c\/p\u003e \u003cp\u003eRestricted Cash 5-26\u003c\/p\u003e \u003cp\u003eManaging and Monitoring Cash 5-27\u003c\/p\u003e \u003cp\u003eCash Budgeting 5-29\u003c\/p\u003e \u003cp\u003eData Analytics in Action 5-51\u003c\/p\u003e \u003cp\u003e\u003cb\u003e6 Merchandising Operations and the Multiple-Step Income Statement 6-1\u003cbr\u003e \u003c\/b\u003eBuy Now, Vote Later: REI 6-1\u003c\/p\u003e \u003cp\u003e6.1 Merchandising Operations and Inventory Purchases 6-2\u003c\/p\u003e \u003cp\u003eFlow of Costs 6-3\u003c\/p\u003e \u003cp\u003eRecording Purchases Under a Perpetual Inventory System 6-4\u003c\/p\u003e \u003cp\u003eFreight Costs 6-5\u003c\/p\u003e \u003cp\u003ePurchase Returns and Allowances 6-7\u003c\/p\u003e \u003cp\u003ePurchase Discounts 6-7\u003c\/p\u003e \u003cp\u003eSummary of Purchasing Transactions 6-8\u003c\/p\u003e \u003cp\u003e6.2 Recording Sales Under a Perpetual Inventory System 6-9\u003c\/p\u003e \u003cp\u003eRecording Sales 6-10\u003c\/p\u003e \u003cp\u003eSales Returns and Allowances 6-10\u003c\/p\u003e \u003cp\u003eSales Discounts 6-11\u003c\/p\u003e \u003cp\u003eData Analytics and Credit Sales 6-11\u003c\/p\u003e \u003cp\u003e6.3 Multiple-Step Income Statement 6-13\u003c\/p\u003e \u003cp\u003eFormat of the Multiple-Step Income Statement 6-13\u003c\/p\u003e \u003cp\u003eComponents of the Multiple-Step Income Statement 6-13\u003c\/p\u003e \u003cp\u003e6.4 Gross Profit Rate and Profit Margin 6-17\u003c\/p\u003e \u003cp\u003eGross Profit Rate 6-17\u003c\/p\u003e \u003cp\u003eProfit Margin 6-18\u003c\/p\u003e \u003cp\u003eData Analytics in Action 6-33\u003c\/p\u003e \u003cp\u003e\u003cb\u003e7 Reporting and Analyzing Inventory and Receivables 7-1\u003cbr\u003e \u003c\/b\u003e“Where Is That Spare Bulldozer Blade?”: Caterpillar 7-1\u003c\/p\u003e \u003cp\u003e7.1 Classifying and Determining Inventory 7-3\u003c\/p\u003e \u003cp\u003eClassifying Inventory 7-3\u003c\/p\u003e \u003cp\u003eDetermining Inventory Quantities 7-3\u003c\/p\u003e \u003cp\u003e7.2 Inventory Methods and Financial Effects 7-6\u003c\/p\u003e \u003cp\u003eSpecific Identification 7-7\u003c\/p\u003e \u003cp\u003eCost Flow Assumptions 7-7\u003c\/p\u003e \u003cp\u003eFinancial Statement and Tax Effects of Cost Flow Methods 7-13\u003c\/p\u003e \u003cp\u003e7.3 Reporting Receivables 7-15\u003c\/p\u003e \u003cp\u003eTypes of Receivables 7-16\u003c\/p\u003e \u003cp\u003eRecognizing Accounts Receivable 7-16\u003c\/p\u003e \u003cp\u003eValuing Accounts Receivable 7-16\u003c\/p\u003e \u003cp\u003eData Analytics and Receivables Management 7-21\u003c\/p\u003e \u003cp\u003e7.4 Inventory Presentation and Analysis 7-23\u003c\/p\u003e \u003cp\u003ePresentation 7-23\u003c\/p\u003e \u003cp\u003eAnalysis 7-23\u003c\/p\u003e \u003cp\u003eData Analytics in Action 7-46\u003c\/p\u003e \u003cp\u003e\u003cb\u003e8 Reporting and Analyzing Long-Lived Assets 8-1\u003cbr\u003e \u003c\/b\u003eA Tale of Two Airlines: American Airlines 8-1\u003c\/p\u003e \u003cp\u003e8.1 Plant Asset Expenditures 8-3\u003c\/p\u003e \u003cp\u003eDetermining the Cost of Plant Assets 8-3\u003c\/p\u003e \u003cp\u003eExpenditures During Useful Life 8-6\u003c\/p\u003e \u003cp\u003e8.2 Depreciation Methods 8-8\u003c\/p\u003e \u003cp\u003eFactors in Computing Depreciation 8-8\u003c\/p\u003e \u003cp\u003eDepreciation Methods 8-9\u003c\/p\u003e \u003cp\u003eRevising Periodic Depreciation 8-14\u003c\/p\u003e \u003cp\u003eImpairments 8-15\u003c\/p\u003e \u003cp\u003e8.3 Plant Asset Disposals 8-16\u003c\/p\u003e \u003cp\u003eSale of Plant Assets 8-16\u003c\/p\u003e \u003cp\u003eRetirement of Plant Assets 8-18\u003c\/p\u003e \u003cp\u003e8.4 Intangible Assets 8-18\u003c\/p\u003e \u003cp\u003eAccounting for Intangible Assets 8-19\u003c\/p\u003e \u003cp\u003eTypes of Intangible Assets 8-20\u003c\/p\u003e \u003cp\u003eResearch and Development Costs 8-22\u003c\/p\u003e \u003cp\u003e8.5 Statement Presentation and Analysis 8-23\u003c\/p\u003e \u003cp\u003ePresentation 8-23\u003c\/p\u003e \u003cp\u003eAnalysis 8-25\u003c\/p\u003e \u003cp\u003eData Analytics in Action 8-45\u003c\/p\u003e \u003cp\u003e\u003cb\u003e9 Reporting and Analyzing Liabilities 9-1\u003cbr\u003e \u003c\/b\u003eAnd Then There Were Two: Maxwell Car Company 9-1\u003c\/p\u003e \u003cp\u003e9.1 Accounting for Current Liabilities 9-3\u003c\/p\u003e \u003cp\u003eWhat Is a Current Liability? 9-3\u003c\/p\u003e \u003cp\u003eNotes Payable 9-3\u003c\/p\u003e \u003cp\u003eSales Taxes Payable 9-4\u003c\/p\u003e \u003cp\u003eUnearned Revenues 9-5\u003c\/p\u003e \u003cp\u003eCurrent Maturities of Long-Term Debt 9-6\u003c\/p\u003e \u003cp\u003ePayroll and Payroll Taxes Payable 9-6\u003c\/p\u003e \u003cp\u003e9.2 Characteristics of Bonds 9-9\u003c\/p\u003e \u003cp\u003eTypes of Bonds 9-9\u003c\/p\u003e \u003cp\u003eIssuing Procedures 9-10\u003c\/p\u003e \u003cp\u003eBond Trading 9-10\u003c\/p\u003e \u003cp\u003eDetermining the Market Price of a Bond 9-11\u003c\/p\u003e \u003cp\u003e9.3 Accounting for Bond Transactions 9-14\u003c\/p\u003e \u003cp\u003eIssuing Bonds at Face Value 9-14\u003c\/p\u003e \u003cp\u003eDiscount or Premium on Bonds 9-15\u003c\/p\u003e \u003cp\u003eIssuing Bonds at a Discount 9-16\u003c\/p\u003e \u003cp\u003eIssuing Bonds at a Premium 9-17\u003c\/p\u003e \u003cp\u003eRedeeming Bonds at Maturity 9-19\u003c\/p\u003e \u003cp\u003e9.4 Accounting for Long-Term Notes Payable 9-20\u003c\/p\u003e \u003cp\u003e9.5 Presentation and Analysis 9-21\u003c\/p\u003e \u003cp\u003ePresentation 9-21\u003c\/p\u003e \u003cp\u003eAnalysis 9-22\u003c\/p\u003e \u003cp\u003e\u003cb\u003e10 Reporting and Analyzing Stockholders’ Equity 10-1\u003cbr\u003e \u003c\/b\u003eOh Well, I Guess I’ll Get Rich: Meta 10-1\u003c\/p\u003e \u003cp\u003e10.1 Corporate Form of Organization 10-3\u003c\/p\u003e \u003cp\u003eCharacteristics of a Corporation 10-3\u003c\/p\u003e \u003cp\u003eForming a Corporation 10-6\u003c\/p\u003e \u003cp\u003eStockholder Rights 10-7\u003c\/p\u003e \u003cp\u003eStock Issue Considerations 10-8\u003c\/p\u003e \u003cp\u003eCorporate Capital 10-10\u003c\/p\u003e \u003cp\u003e10.2 Accounting for Common, Preferred, and Treasury Stock 10-11\u003c\/p\u003e \u003cp\u003eAccounting for Common Stock 10-11\u003c\/p\u003e \u003cp\u003eAccounting for Preferred Stock 10-13\u003c\/p\u003e \u003cp\u003eAccounting for Treasury Stock 10-14\u003c\/p\u003e \u003cp\u003e10.3 Accounting for Cash Dividends, Stock Dividends, and Stock Splits 10-16\u003c\/p\u003e \u003cp\u003eCash Dividends 10-17\u003c\/p\u003e \u003cp\u003eDividend Preferences 10-18\u003c\/p\u003e \u003cp\u003eStock Dividends 10-20\u003c\/p\u003e \u003cp\u003eStock Splits 10-21\u003c\/p\u003e \u003cp\u003e10.4 Presentation and Analysis of Stockholders’ Equity 10-24\u003c\/p\u003e \u003cp\u003eBalance Sheet Presentation of Stockholders’ Equity 10-24\u003c\/p\u003e \u003cp\u003eAnalysis of Stockholders’ Equity 10-24\u003c\/p\u003e \u003cp\u003eDebt versus Equity Decision 10-27\u003c\/p\u003e \u003cp\u003eData Analytics in Action 10-47\u003c\/p\u003e \u003cp\u003e\u003cb\u003e11 Statement of Cash Flows 11-1\u003cbr\u003e \u003c\/b\u003eGot Cash?: Microsoft 11-1\u003c\/p\u003e \u003cp\u003e11.1 Usefulness and Format of the Statement of Cash Flows 11-3\u003c\/p\u003e \u003cp\u003eUsefulness of the Statement of Cash Flows 11-3\u003c\/p\u003e \u003cp\u003eClassification of Cash Flows 11-3\u003c\/p\u003e \u003cp\u003eSignificant Noncash Activities 11-4\u003c\/p\u003e \u003cp\u003eFormat of the Statement of Cash Flows 11-5\u003c\/p\u003e \u003cp\u003e11.2 Preparing the Statement of Cash Flows—Indirect Method 11-6\u003c\/p\u003e \u003cp\u003eIndirect and Direct Methods 11-7\u003c\/p\u003e \u003cp\u003eIndirect Method—Computer Services Company 11-7\u003c\/p\u003e \u003cp\u003eStep 1: Operating Activities 11-9\u003c\/p\u003e \u003cp\u003eSummary of Conversion to Net Cash Provided by Operating Activities—Indirect Method 11-13\u003c\/p\u003e \u003cp\u003eStep 2: Investing and Financing Activities 11-14\u003c\/p\u003e \u003cp\u003eStep 3: Net Change in Cash 11-16\u003c\/p\u003e \u003cp\u003e11.3 Analyzing the Statement of Cash Flows 11-18\u003c\/p\u003e \u003cp\u003eThe Corporate Life Cycle 11-18\u003c\/p\u003e \u003cp\u003eFree Cash Flow 11-20\u003c\/p\u003e \u003cp\u003eData Analytics in Action 11-42\u003c\/p\u003e \u003cp\u003e\u003cb\u003e12 Financial Analysis: The Big Picture 12-1\u003cbr\u003e \u003c\/b\u003eIt Pays to Be Patient: Warren Buffett 12-2\u003c\/p\u003e \u003cp\u003e12.1 Sustainable Income and Quality of Earnings 12-3\u003c\/p\u003e \u003cp\u003eSustainable Income 12-3\u003c\/p\u003e \u003cp\u003eQuality of Earnings 12-7\u003c\/p\u003e \u003cp\u003e12.2 Horizontal Analysis and Vertical Analysis 12-9\u003c\/p\u003e \u003cp\u003eHorizontal Analysis 12-10\u003c\/p\u003e \u003cp\u003eVertical Analysis 12-12\u003c\/p\u003e \u003cp\u003e12.3 Ratio Analysis 12-15\u003c\/p\u003e \u003cp\u003eLiquidity Ratios 12-16\u003c\/p\u003e \u003cp\u003eSolvency Ratios 12-17\u003c\/p\u003e \u003cp\u003eProfitability Ratios 12-17\u003c\/p\u003e \u003cp\u003eFinancial Analysis and Data Analytics 12-18\u003c\/p\u003e \u003cp\u003eComprehensive Example of Ratio Analysis 12-18\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix A Specimen Financial Statements: Apple Inc. A- 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix B Specimen Financial Statements: Columbia Sportswear Company B- 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix C Specimen Financial Statements: Under Armour, Inc. C- 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix D Double-Entry Accounting System D- 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eD.1 Accounts, Debits, and Credits D- 2\u003c\/p\u003e \u003cp\u003eDebits and Credits D- 2\u003c\/p\u003e \u003cp\u003eDebit and Credit Procedures D- 3\u003c\/p\u003e \u003cp\u003eSummary of Debit\/Credit Rules D- 5\u003c\/p\u003e \u003cp\u003eD.2 Using a Journal and Ledger D- 6\u003c\/p\u003e \u003cp\u003eThe Recording Process D- 6\u003c\/p\u003e \u003cp\u003eThe Journal D- 6\u003c\/p\u003e \u003cp\u003eThe Ledger D- 7\u003c\/p\u003e \u003cp\u003eChart of Accounts D- 7\u003c\/p\u003e \u003cp\u003ePosting D- 7\u003c\/p\u003e \u003cp\u003eThe Recording Process Illustrated D- 7\u003c\/p\u003e \u003cp\u003eD.3 The Trial Balance D- 10\u003c\/p\u003e \u003cp\u003eD.4 Adjusting Entries D- 11\u003c\/p\u003e \u003cp\u003eThe Need for Adjusting Entries D- 11\u003c\/p\u003e \u003cp\u003eThe Adjusting Process Illustrated D- 12\u003c\/p\u003e \u003cp\u003ePreparing Financial Statements D- 13\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix E Time Value of Money E- 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eE.1 Interest and Future Values E- 2\u003c\/p\u003e \u003cp\u003eNature of Interest E- 2\u003c\/p\u003e \u003cp\u003eFuture Value of a Single Amount E- 3\u003c\/p\u003e \u003cp\u003eFuture Value of an Annuity E- 5\u003c\/p\u003e \u003cp\u003eE.2 Present Values E- 8\u003c\/p\u003e \u003cp\u003ePresent Value Variables E- 8\u003c\/p\u003e \u003cp\u003ePresent Value of a Single Amount E- 9\u003c\/p\u003e \u003cp\u003ePresent Value of an Annuity E- 11\u003c\/p\u003e \u003cp\u003eTime Periods and Discounting E- 13\u003c\/p\u003e \u003cp\u003ePresent Value of a Long-Term Note or Bond E- 13\u003c\/p\u003e \u003cp\u003eE.3 Capital Budgeting Situations E- 16\u003c\/p\u003e \u003cp\u003eE.4 Using Technological Tools E- 18\u003c\/p\u003e \u003cp\u003ePresent Value of a Single Sum E- 19\u003c\/p\u003e \u003cp\u003ePresent Value of an Annuity E- 20\u003c\/p\u003e \u003cp\u003eFuture Value of a Single Sum E- 21\u003c\/p\u003e \u003cp\u003eFuture Value of an Annuity E- 22\u003c\/p\u003e \u003cp\u003eInternal Rate of Return E- 22\u003c\/p\u003e \u003cp\u003eUseful Applications E- 23\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix F Reporting and Analyzing Investments F- 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eF.1 Accounting for Debt Investments F- 2\u003c\/p\u003e \u003cp\u003eWhy Corporations Invest F- 2\u003c\/p\u003e \u003cp\u003eAccounting for Debt Investments F- 2\u003c\/p\u003e \u003cp\u003eF.2 Accounting for Stock Investments F- 4\u003c\/p\u003e \u003cp\u003eHoldings of Less Than 20% F- 5\u003c\/p\u003e \u003cp\u003eHoldings Between 20% and 50% F- 6\u003c\/p\u003e \u003cp\u003eHoldings of More Than 50% F- 7\u003c\/p\u003e \u003cp\u003eF.3 Reporting Investments in Financial Statements F- 9\u003c\/p\u003e \u003cp\u003eDebt Securities F- 9\u003c\/p\u003e \u003cp\u003eEquity Securities F- 13\u003c\/p\u003e \u003cp\u003eBalance Sheet Presentation F- 14\u003c\/p\u003e \u003cp\u003ePresentation of Realized and Unrealized Gain or Loss F- 15\u003c\/p\u003e \u003cp\u003eCompany Index \/ Subject Index I- 1\u003c\/p\u003e \u003cp\u003eRapid Review\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47989208973541,"sku":"NP9781119811428","price":132.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781119811428.jpg?v=1761783215","url":"https:\/\/k12savings.com\/products\/financial-accounting-for-managers-isbn-9781119811428","provider":"K12savings","version":"1.0","type":"link"}