Financial accounting
著者
書誌事項
Financial accounting
South-Western Pub. Co., c1990
大学図書館所蔵 全11件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes bibliographical references
内容説明・目次
内容説明
Financial Accounting presents accounting concepts and principles using explanatory materials, demonstration problems and chapter-end materials based on real companies' financial statements. Articles from the financial press are integrated into each chapter, raising conceptual and practice issues and increasing students' understanding of "real world" accounting. Features of the book include the integration of professional exam questions into chapter-end materials, comprehensive demonstration problems adapted from actual annual reports, and excerpts from annual reports as examples of major topic areas. The text is unique in its treatment of accrual accounting in the first chapter. It also incorporates current events, including in-substance defeasance, junk bonds, computer software accounting, and international issues. The final chapter focuses on business analysis with a case orientation. This book should be of interest to first year students taking professional examinations in accounting.
目次
Part 1: Introduction to accounting: an essential business tool. Introduction to accounting. The language of business: financial reporting. The accounting framework: debits and credits. The accounting system. Revenue recognition and cost of sales determination. Part 2: Assets: Accounting and control. Internal control design and evaluation issues. Cash and short-term investments. Receivables. Inventories and other current assets. Noncurrent assets. Depreciation, depletion, and amortization. Part 3: Liabilities and owners' equity. Current liabilities and payroll. Noncurrent liabilities. Corporations, sole proprietorships, and partnerships: owners' equity. Part 4: Reporting cash flows and analyzing financial statements for business and non business entities. Statement of cash flows and inflation accounting issues. Financial statement analysis and international issues. Fund accounting. Capstone issues: business policies and strategies analysis of some case examples.
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