Fundamental financial accounting concepts
著者
書誌事項
Fundamental financial accounting concepts
Irwin/McGraw-Hill, c2000
3rd ed., international ed
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注記
Various supplementary teaching aids available, including SPATS software (instructors and student versions), and a web page with self-study quizzes, links to homepages of companies in the book, etc
Includes index
内容説明・目次
内容説明
This text emphasizes multiple accounting, all four financial statements, and focuses on fundamental concepts in a logical sequence, allowing students to learn the material rather than memorizing seemingly unrelated terms and topics. It includes use of real world examples.
目次
- Elements of financial statements
- accounting for accruals
- accounting for deferrals
- the recording process
- accounting for merchandising business
- internal control and accounting for cash
- accounting for accruals - advanced topics - receivables and payables
- asset valuations - accounting for investments and inventories
- long-term operational assets
- accounting for long-term debt
- accounting for equity transactions
- statement of cash flows. Appendices: accessing the EDGAR database
- gateway annual report.
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