Introduction to financial accounting : a user perspective
著者
書誌事項
Introduction to financial accounting : a user perspective
Prentice Hall, c2000
2nd ed
大学図書館所蔵 件 / 全16件
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注記
Includes index
内容説明・目次
内容説明
In this revision, the authors present accounting information in a broader business context-emphasizing what accounting information is, why it is important, and how it is used to make strategic economic decisions. Optional brief coverage of accounting procedures (debits/credits)is included. The 2/e features expanded assignment material, new annual report projects, and new PHLIP/CW site.
目次
(with chapter highlights) 1. Introduction to Business in the United States. Introduction of the Conceptual Framework of Accounting. Revised organization of the chapter to include coverage of the basic standard setting process and explain the purpose of the independent audit. Appendix introduces the student to information found in an annual report and Form 10-K plus information gathering techniques. Introduces the student to the annual report project. 2. Economic Decision Making. Consolidated and condensed decision-making and economic decision-making into one chapter. Increased use of business examples in chapter and end-of-chapter materials. 3. Tools of the Trade, Part I: The Balance Sheet: Initial Financing-Investments by Owners. Increased coverage of preferred stock, quotation of prices, and corporate structure. 4. The Balance Sheet (Continued): Additional Financing-Borrowing from Others. Expanded material on notes, bonds, and interest, including more computational material on the cost of borrowing. 5. Tools of the Trade, Part II: Income Statement and Statement of Owners Equity. Introduction to the four components of equity. Inclusion of owner contributions and owner distributions in the statement of owners equity. Increased coverage of treasury stock. 6. Keeping Score: Bases of Economic Measurement. Increased references to the Conceptual Framework of Accounting as justification for accrual basis. Introduction to the four functions of the firm and the reality of cash as a prelude to the statement of cash flows. Expanded explanations of recognition, realization, and revenue and expense recognition under both cash and accrual bases of accounting. 7. Accumulating Accounting Data. New chapter on the complete accounting process. Includes several comprehensive practice sets to illustrate the accounting cycle for a proprietorship, partnership, and corporation. Practice sets can be completed using the PH General Ledger available on the PHLIP website. 8. Challenging Issues under Accrual Accounting: Long-Lived Depreciable Assets-A Closer Look. New coverage of the units of production as an alternative straight-line method of depreciation. Enhanced coverage of historical cost of assets as distinguished from operating expenses. Discussion of functional and technological obsolescence. Appendix illustrates the journal entries for recording depreciation and the disposal of long-lived assets to complement material in Chapter 7. 9. Challenging Issues under Accrual Accounting: Merchandise Inventory and Cost of Goods Sold. Completed coverage of a periodic inventory system. Introduction of specific identification cost allocation method. Appendix covers freight terms and cash discounts from a conceptual and mathematical perspective. Second appendix to the chapter illustrates the journal entries for both periodic and perpetual inventory purchases and sales, including closing entries for periodic systems, adjustments for physical counts, freight terms, and cash discounts. 10. The Balance Sheet and Income Statement: A Closer Look. Introduction to investments and intangible assets. Illustrated coverage of earnings per share computations and reporting for both basic and diluted earnings per share. Brief introduction to comprehensive income under SFAS No. 130. Appendix includes accruals for income tax expense and payment of prepaid taxes and tax liabilities. 11. Tools of the Trade Part III: The Statement of Cash Flows: Bringing the Focus Back to Cash. Enhanced coverage of the direct method. Disclosure requirements for the supplemental schedules. Financial reporting cases include real companies who use the direct method. 12. Financial Statement Analysis. Step-by-step guide to financial analysis.
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