6.1 Long-lived Assets 65
6.2 Acquisition Cost of Tangible Assets 65
6.3 Capital Expenditures and Expense Spending 66
6.4 Account for Depreciation on Plant Asset 66
6.5 Depreciation Method 67
6.6 Intangible Assets 69
Core Words 72
Extended Reading 73
Exercises 73
Chapter 7 Liabilities 77
Spotlight 78
Text 79
7.1 Current Liabilities 79
7.2 Long-term Liabilities 82
7.3 Other Liabilities 87
Core Words 88
Extended Reading 89
Exercises 90
Chapter 8 Stockholders’ Equity 95
Spotlight 96
Text 97
8.1 Background on Stockholders’ Equity 97
8.2 Classes of Stock 99
8.3 Issuing Stock 100
8.4 Cash Dividends 101
8.5 Stock dividends 101
Core Words 103
Extended Reading 104
Exercises 106
Chapter 9 Revenues and Expenses 109
Spotlight 110
Text 111
9.1 Accrual Basis and Cash Basis 111
9.2 Measurement of Sales Revenue 111
9.3 Merchandise Returns and Allowances 112
9.4 Cash and Trade Discounts 113
9.5 Expenses 114
Core Words 116
Extended Reading 116
Exercises 117
Chapter 10 Financial Statement 121
Spotlight 122
Text 122
10.1 Overview of a Financial Statement 122
10.2 Formats for Financial Statements 123
Core Words 128
Extended Reading 128
Exercises 129
Chapter 11 Auditing 131
Spotlight 132
Text 133
11.1 Audit Framework 133
11.2 Professional Ethics and Codes of Conduct 135
11.3 Standards of Reporting 137
Core Words 139
Extended Reading 140
Exercises 141

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