Overview of financial statements, 1. -- Introduction to business activities and overview of financial statements and the reporting process, 3. -- Accounting concepts and methods, 41. -- Balance sheet : Presenting the investments and financing of a firm, 43. -- Income statement : Reporting the results of operating activities, 101. -- Statement of cash flows : Reporting the effects of operating, investing, and financing activities on cash flows, 168. -- Introduction to financial statement analysis, 231. -- Measuring and reporting assets and equities using generally accepted accounting principles, 301. -- Receivables and revenue recognition, 303. -- Inventories : The source of operating profits, 352. -- Plant, equipment, and intangible assets : The sources of operating capacity, 410. -- Liabilities : Introduction, 477. -- Liabilities : Off-balance sheet financing, leases, deferred income taxes, retirement benefits, and derivatives, 536. -- Marketable securities and investments, 587. -- Reporting earnings, comprehensive income, and shareholders' equity, 667. -- Statement of cash flows : Another look, 729. -- Synthesis, 769. -- Significance and implications of alternative accounting principles, 771