Introduction to financial accounting
Author(s)
Bibliographic Information
Introduction to financial accounting
（Prentice-Hall series in accounting）
Prentice-Hall International, c1996
6th ed., International ed
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Note
Previous ed.: 1993
Includes index
Description and Table of Contents
Description
This text offers a real-world approach to financial accounting theory, terminology, and procedures. Students learn how to comprehend a typical corporate annual report and to use accounting as a tool in understanding how economic events affect business. Simple concepts are introduced early and revisited at more advanced levels as students gain sophistication and understanding, and concepts are made concrete at every step with actual, current company illustrations. An extensive selection of supplements help students move beyond the text for hands-on experience with the real world of financial accounting.
Table of Contents
THE FUNDAMENTALS OF ACCOUNTING. Entities and Balance Sheets. Income Measurement: The Accrual Basis. The Recording Process: Journals and Ledgers. Accounting Adjustments and Financial Statement Preparation. Accounting Cycle: Recording and Formal Presentation. MAJOR ELEMENTS OF BASIC FINANCIAL STATEMENTS. Sales Revenue, Cash, and Accounts Receivable. Valuing Inventories, Cost of Goods Sold, and Gross Profit. Internal Control and Ethics. Long-Lived Assets and Depreciation. Liabilities and Interest. Statement of Cash Flows. Stockholders' Equity. ADDITIONAL ELEMENTS OF FINANCIAL STATEMENTS. Intercorporate Investments, Including Consolidations. Income Taxes, Including Interperiod Allocation. Analysis of Financial Statements. Financial Statements: Conceptual Framework and Income Measurement.
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