Financial accounting
著者
書誌事項
Financial accounting
McGraw-Hill, c1996
5th ed
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注記
Includes index
内容説明・目次
内容説明
This guide to financial accounting blends an emphasis on the conceptual aspects of accounting with the fundamentals of procedure. The effects of business management decisions on the financial accounting education in organization have been highlighted. Real-world examples complement the text.
目次
- Part 1 Introduction: accountants and accounting information
- the financial statements. Part 2 The accounting cycle: recording business activity
- adjustments
- accountability and control. Part 3 Accounting for assets: income and the operating cycle
- controlling, costing and analyzing inventories
- reporting and controlling liquid assets
- measuring and reporting long-term assets. Part 4 Accounting for liabilities and equity: current liabilities, contingent liabilities and the time value of money
- long-term debt - straight line interest procedures
- long-term debt - effective interest procedures
- analyzing and reporting owners' equity. Part 5 Additional dimensions of financial reporting: the statement of cash flows
- long-term investments and mutiple-corporation businesses
- financial statement analysis
- managing and accounting for corporate income tax.
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