JOHN A. TRACY is Professor of Accounting, Emeritus at the Leeds School of Business of the University of Colorado, Boulder. He has served as a staff accountant at Ernst & Young and is the author of the bestselling How to Read a Financial Report and Accounting for Dummies, both available from Wiley.

PREFACE

PART 1: FINANCIAL REPORTING OUTSIDE AND INSIDE A BUSINESS

CHAPTER 1-GETTING DOWN TO BUSINESS

CHAPTER 2-INTRODUCING FINANCIAL STATEMENTS

CHAPTER 3-REPORTING PROFIT TO MANAGERS

CHAPTER 4-INTERPRETING FINANCIAL STATEMENTS

PART 2: ASSETS AND SOURCES OF CAPITAL

CHAPTER 5-BUILDING A BALANCE SHEET

CHAPTER 6-BUSINESS CAPITAL SOURCES

CHAPTER 7-CAPITAL NEEDS OF GROWTH

PART 3: PROFIT AND CASH FLOW ANALYSIS

CHAPTER 8-BREAKING EVEN AND MAKING PROFIT

CHAPTER 9-SALES VOLUME CHANGES

CHAPTER 10-SALES PRICE AND COST CHANGES

CHAPTER 11-PRICE/VOLUME TRADE-OFFS

CHAPTER 12-COST/VOLUME TRADE-OFFS AND SURVIVAL ANALYSIS

CHAPTER 13-PROFIT GUSHES: CASH FLOW TRICKLES?

PART 4: CAPITAL INVESTMENT ANALYSIS

CHAPTER 14-DETERMINING INVESTMENT RETURNS NEEDED

CHAPTER 15-DISCOUNTING INVESTMENT RETURNS EXPECTED

PART 5: END TOPICS

CHAPTER 16-SERVICE BUSINESSES

CHAPTER 17-MANAGEMENT CONTROL

CHAPTER 18-MANUFACTURING ACCOUNTING

APPENDIX A: GLOSSARY FOR MANAGERS

APPENDIX B: TOPICAL GUIDE TO FIGURES

INDEX.