Financial accounting
著者
書誌事項
Financial accounting
Wiley, c1989
2nd ed
- : pbk.
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注記
Includes index
内容説明・目次
内容説明
This is an up-to-date revision of the very popular financial accounting text. It addresses the theory and practice of financial accounting, from completion of the accounting cycle to corporate equity and income reporting issues, and financial statement analysis and further disclosures.
目次
- An introduction to accounting
- processing accounting information
- income measurement and adjusting entries
- completion of the accounting cycle
- accounting/reporting for merchandising operations
- information-processing systems and internal control
- cash and short-term investments
- receivables
- inventories
- property, plant and equipment/natural resources/intangibles
- current and long-term liabilities
- bonds payable and the time value of money
- entity alternatives and owners' equity
- corporations - additional equity issues and income reporting
- long-term investments
- statements of cash flows
- financial accounting concepts - the impact of inflation
- financial statement analysis and further disclosures. Appendices: reading a corporate annual report
- corporate income taxes.
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