Financial accounting
著者
書誌事項
Financial accounting
South-Western Pub. Co., c1990
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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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