Table
of Contents
Chapter 1 - Overview of the Income Statement
The Single-Step Income Statement
The Multi-Step Income Statement
The Condensed Income Statement
The Contribution Margin Income Statement
The Multi-Period Income Statement
How to Construct the Income Statement
The Cash Basis Income Statement
Chapter 2 – Revenue
and Expense Presentation on the Income Statement
Presentation of the Cost of Goods Sold
Presentation of Compensation Expense
Presentation of Selling, General and Administrative Expenses
Presentation of Noncash Expenses
Expenses with Alternative Placements
Examples of Income Statement Presentation
Chapter 3 -
Discontinued Operations
Discontinued Operations Disclosures
Chapter 4 -
Comprehensive Income
Overview of Comprehensive Income
Comprehensive Income Disclosures
Examples of Comprehensive Income Presentation
Chapter 5 – Income Statement Ratio Analysis
Sales Returns and Allowances to Sales
Final Examination…………………………………………………………………………………………………...55