Financial accounting : an introduction to concepts, methods, and uses

Author(s)

    • Stickney, Clyde P.
    • Weil, Roman L.

Bibliographic Information

Financial accounting : an introduction to concepts, methods, and uses

Clyde P. Stickney, Roman L. Weil

(The Dryden Press series in accounting)

Dryden Press, c2000

9th ed

Available at  / 14 libraries

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Note

Includes index

Description and Table of Contents

Description

This textbook's combined emphasis on both the rationale for, and the implications of, important accounting concepts with accounting procedures aids students in the interpretation, analysis and evaluation of financial statements. The text incorporates many real-world examples and financial statements and integrates international topics throughout. Intended for the graduate level, the text attempts to bridge the gap between the preparation of financial statements and their use in various business situations. It serves to develop in students a sufficient understanding of the basic concepts underlying financial statements and to train them in accounting terminology and methods to facilitate their study.

Table of Contents

Part I: Overview of Financial Statements. Introduction to Business Activities and an Overview of Financial Statements and the Reporting Process. Part II: Accounting Concepts and Methods. The Balance Sheet: Presenting the Investments and Financing of a Firm. The Income Statement: Reporting the Results of Operating Activities. The Statement of Cash Flows: Reporting the Effects of Operating, Investing and Financing Activities on Cash Flows. Introduction to Financial Statement Analysis. Part III: Measuring and Reporting Assets and Equities Using Generally Accepted Accounting Principles. Receivables and Revenue Recognition. Inventories: The Source of Operating Profits. Plant, Equipment, and Intangible Assets: The Source of Operating Capacity. Liabilities: An Introduction. Liabilities: Off-Balance Sheet Financing, Leases, Deferred Income Taxes, Recruitment Benefits, and Derivatives. Marketable Securities and Investments. Earnings, Comprehensive Income and Shareholders' Equity. Statement of Cash Flows: Another Look. Part IV: Synthesis. Significance and Implications of Alternative Accounting Principles. APPENDIX: Compound Interest: Concepts and Applications. Glossary. Index

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Details

  • NCID
    BA44899570
  • ISBN
    • 0030259622
  • LCCN
    96084455
  • Country Code
    us
  • Title Language Code
    eng
  • Text Language Code
    eng
  • Place of Publication
    Fort Worth
  • Pages/Volumes
    xx, 956 p.
  • Size
    25 cm
  • Classification
  • Subject Headings
  • Parent Bibliography ID
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