Chapter01 - Chapter One Introduction to Financial...

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1 Chapter One Introduction to Financial Statements Zining Li ACCT 2301 FALL 2009 Cox School of Business, SMU Acct 2301 Li Fall 09 Chapter 1 1 What do we hope to learn? z What are the characteristics of a corporation? z What are the four basic financial statements? z What information does each statement convey? z What categories of items are reported in each financial statement? z How are elements within a statement related?
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