Introduction to financial accounting
著者
書誌事項
Introduction to financial accounting
(Charles T. Horngren series in accounting)
Prentice Hall, c1999
7th ed
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注記
Accompanied with: The Gap, Inc. 1996 annual report
Includes index
内容説明・目次
内容説明
For one-term courses in Financial Accounting at the undergraduate and graduate levels.
This best-selling text offers a relevant, 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. An exceptionally strong pedagogy and supplements package and flexible structure provide instructors with great latitude in choosing various combinations of breadth and depth, theory and procedures, simplicity and complexity.
目次
1. Accounting: The Language of Business.
2. Measuring Income to Assess Performance.
3. Recording Transactions.
4. Using Financial Statements.
5. Accounting for Sales.
6. Inventories and Cost of Goods Sold.
7. Long-Lived Assets and Depreciation.
8. Liabilities and Interest.
9. Valuing and Accounting for Bonds and Leases.
10. Statement of Cash Flows.
11. Stockholders' Equity.
12. Intercorporate Investments and Consolidations.
13. Financial Statement Analysis.
14. Conceptual Framework and Measurement Techniques.
Appendix A: Gap Annual Report 1996
Glossary
Index
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