Introduction to financial accounting
著者
書誌事項
Introduction to financial accounting
（Charles T. Horngren series in accounting）
Prentice Hall, c2002
8th ed
- : pbk
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注記
Acc: Cisco Systems, Inc. 2000 annual report
Includes index
内容説明・目次
- 巻冊次
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: pbk ISBN 9780130323712
内容説明
Get refreshed with Horngren/Sundem/Elliott's Introduction to Financial Accounting, Eighth Edition. This best-selling text offers a relevant, conceptual approach to financial accounting. Students learn how to evaluate and analyze a typical corporate annual report and to use accounting as a tool in understanding 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. The Eighth Edition now includes: student-oriented real-world company examples such as Cisco, Nantucket Nectars, Teva...; new "Cognitive Exercises" and "Business First" boxes; new on-line courses and step-by-step tutorials on the leading professional software packages; and new CD-ROM series, Mastering Accounting.
- 巻冊次
-
ISBN 9780130410238
内容説明
Get refreshed with Horngren/Sundem/Elliott's Introduction to Financial Accounting and Cisco Report Package, Eighth Edition. This best-selling text offers a relevant, conceptual approach to financial accounting. Students learn how to evaluate and analyze a typical corporate annual report and to use accounting as a tool in understanding 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. The Eighth Edition now includes: student-oriented real-world company examples such as Cisco, Nantucket Nectars, Teva...; new "Cognitive Exercises" and "Business First" boxes; new on-line courses and step-by-step tutorials on the leading professional software packages; and new CD-ROM series, Mastering Accounting.
目次
Chapters end with Summary Problems for Your Review, Highlights to Remember, Accounting Vocabulary, and Assignment Material. 1. Accounting: The Language of Business. Chapter Opener: Cisco Systems. The Nature of Accounting. The Balance Sheet. Balance Sheet Transactions. Types of Ownership. Stockholders and the Board of Directors. Credibility and the Role of Auditing. The Accounting Profession. 2. Measuring Income to Assess Performance. Chapter Opener: It's Just Lunch. Introduction to Income Measurement. Measuring Income. The Income Statement. Statement of Cash Flows. Accounting for Dividends and Retained Income. Four Popular Financial Ratios. The Language of Accounting in the Real World. 3. Recording Transactions. Chapter Opener: Gap, Inc. The Double-Entry Accounting System. Debits and Credits. The Recording Process. Analyzing, Journalizing, and Posting the Biwheels Transactions. Biwheels' Transactions in the Journal and Ledger. Preparing the Trial Balance. Effects of Errors. Incomplete Records. Data Processing and Computers. 4. Using Financial Statements. Chapter Opener: Lands' End. Adjustments to the Accounts. I. Expiration of Unexpired Costs. II. Earning of Revenues Received in Advance. III. Accrual of Unrecorded Expenses. IV Accrual of Unrecorded Revenues. The Adjusting Process in Perspective. Classified Balance Sheet. Income Statement. Profitability Evaluation Ratios. Generally Accepted Accounting Principles and Basic Concepts. 5. Accounting for Sales. Chapter Opener: Oracle Corporation. Recognition of Sales Revenue. Measurement of Sales Revenue. Cash. Credit Sales and Accounts Receivable. Measurement of Uncollectible Accounts. Assessing the Level of Accounts Receivable. Overview of Internal Control. 6. Inventories and Cost of Goods Sold. Chapter Opener: Home Depot. Gross Profit and Cost of Goods Sold. Perpetual and Periodic Inventory Systems. Cost of Merchandise Acquired. Comparing Accounting Procedures for Periodic and Perpetual Inventory Systems. Principal Inventory Valuation Methods. Characteristics and Consequences of LIFO. Lower-of-Cost-or-Market Methods. Effects of Inventory Errors. Cutoff Errors and Inventory Valuation. The Importance of Gross Profits. Gross Profit Percentages and Accuracy of Records. Internal Control of Inventories. 7. Long-Lived Assets and Depreciation. Chapter Opener: Gap Inc. Overview of Long-Lived Assets. Acquisition Cost of Tangible Assets. Depreciation of Buildings and Equipment. Contrasting Income Tax and Shareholder Reporting. Depreciation and Cash Flow. Contrasting Long-Lived Asset Expenditures with Expenses. Gains and Losses on Sales of Tangible Assets. Depletion of Natural Resources. Amortization of Intangible Assets. Basket Purchases. 8. Liabilities and Interest. Chapter Opener: America West Airlines. Liabilities in Perspective. Accounting for Current Liabilities. Internal Control Over Payables. Long-Term Liabilities. Deferred Taxes. Contingent Liabilities. Debt Ratios and Interest-Coverage Ratios. 9. Valuing and Accounting for Bonds and Leases. Chapter Opener: May Department Stores. Valuing Long-Term Liabilities. Present Value of an Ordinary Annuity. Valuing Bonds. Accounting for Bond Transactions. Accounting for Leases. Pensions and Other Postretirement Benefits. 10. Statement of Cash Flows. Chapter Opener: Nike. Overview of Statement of Cash Flows. Transactions Affecting Cash Flows from All Sources. The Eco-Bag Company-A Detailed Example of the Direct Method for Preparing the Statement of Cash Flows. Preparing a Statement of Cash Flows-The Indirect Method. Appendix 10A: More on the Statement of Cash Flows. Appendix 10B: T-Account Approach to Statement of Cash Flows. 11. Stockholders' Equity. Chapter Opener: United Parcel Service. Background on Stockholders' Equity. Cash Dividends. Preferred Stock. Additional Stock Issuance. Repurchase of Shares. Other Issuances of Common Stock. Retained Income Restrictions. Other Components of Stockholders' Equity. Financial Ratios Related to Stockholders' Equity. 12. Intercorporate Investments and Consolidations. Chapter Opener: General Moors Corporation. An Overview of Corporate Investments. Short-Term Investments. Long-Term Investments in Bonds. The Market and Equity Methods for Intercorporate Investments. Consolidated Financial Statements. Purchased Goodwill. Perspective on Consolidated Statements. Summary of Accounting for Equity Securities. 13. Financial Statement Analysis. Chapter Opener: McDonald's. Sources of Information About Companies. Objectives of Financial Statement Analysis. Evaluating Trends and Components of the Business. Financial Ratios. Operating Performance and Financial Performance. Prominence of Earnings Per Share. Disclosure of Nonrecurring Items. International Issues. Valuation Issues. Price-Earnings Ratios and Growth. Relating Cash Flow and Net Income. 14. Conceptual Framework and Measurement Techniques. Chapter Opener: Dell Computer Corporation. Conceptual Framework of Accounting. Choosing Among Reporting Alternatives. Measuring Income. Income Measurement When Prices Change. Alternatives to Historical-Cost Income Measurement. Accounting Standards Throughout the World. Accounting Principles in Selected Countries. Foreign-Currency Issues. Appendix A. Glossary. Index.
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