Financial accounting : an introduction to concepts, methods, and uses
著者
書誌事項
Financial accounting : an introduction to concepts, methods, and uses
(The Dryden Press series in accounting)
Dryden Press, c2000
9th ed
大学図書館所蔵 全14件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes index
内容説明・目次
内容説明
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.
目次
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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