Introductory financial accounting
著者
書誌事項
Introductory financial accounting
（Prentice-Hall series in accounting）
Prentice-Hall, International, c1991
3rd ed. / Gerhard G. Mueller and Lauren Kelly
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注記
Rev. ed. of: A new introduction to financial accounting / Robert G. May, Gerhard G. Mueller, Thomas H. Williams
Includes index
"Prentice-Hall International editions"
内容説明・目次
内容説明
This third edition has been updated to reflect current accounting standards. It uses a decision-making approach as the foundation for explaining the need for, and the role of, accounting information in a modern economy. It also aims to teach students how to become good accounting technicians and to help them to understand why the double entry paradigm is used and what the resulting financial statements mean. This edition has been condensed from 18 to 14 chapters and it has adopted a modular approach to topic presentation. The financial analysis chapter is based on an actual corporate annual report (from Caterpillar). The book-keeping examples are carried through from chapters 3 to 6. There is a summary of highlights at the end of each chapter.
目次
- The role of accounting
- present value approach to investment decisions
- basic concepts and income determination
- basic concepts and balance sheet measures
- statement of cash flows
- accounting for the effects of changing prices
- the financial accounting information system
- revenue recognition and measurement issues
- asset measurement and expense recognition
- liability measurement and expense recognition
- recognition of ownership interests
- policy making
- financial reporting and analysis
- auditing.
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