Financial Accounting: An Integrated Statements Approach – Carl S. Warren, James M. Reeve, Jonathan Duchac – 2nd Edition


Duchac, Reeve, Warren provides an effective new approach to help accounting majors and learn and understand . The text introduces an integrated framework that clearly illustrates the inter-relationships between the cash flow statement, income statement and the balance sheet.

This integrated framework focuses on providing students with a sound understanding of how the statements work together to provide a picture of a company’s financial performance, while at the same time teaching students the impact of transactions on the financial statements. This methodology offers a blend of concepts and , which helps students get to the “ah-ha” moment in accounting education sooner by focusing on how the financial statements come together BEFORE introducing debits and credits.

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Table of Contents

1. The Role of Accounting in Business.
2. Basic Accounting Concepts.
3. Accrual Accounting Concepts.
4. Accounting Information Systems.
5. Accounting for Merchandise Operations.
6. Inventories.
7. Internal Control, Sarbanes-Oxley, and Cash.
8. Receivables.
9. Fixed Assets and Intangible Assets.
10. Liabilities.
11. Stockholders' Equity: Capital Stock and Dividends.
12. Special Income and Investment Reporting Issues.
13. Statement of Cash Flows.
14. Financial Statement Analysis.

APPENDICES. A: Interest Tables.
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