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

著者

• Stickney, Clyde P.
• Weil, Roman L.

書誌事項

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

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

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BA44899570
• ISBN:
  • 0030259622
• LCCN: 96084455
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Fort Worth
• ページ数/冊数: xx, 956 p.
• 大きさ: 25 cm
• 分類:
  • NDC9 : 336.9
  • LCC : HF5635
• 件名:
  • LCSH : Accounting
• 親書誌ID:
  • BA07654472