Financial accounting in an economic context
著者
書誌事項
Financial accounting in an economic context
Wiley, c2003
5th ed
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注記
Includes bibliographical references and indexes
内容説明・目次
内容説明
By focusing on three elemental themes-economic factors, measurement issues, and decision-making perspective-Jamie Pratt's book provides an enlightening coverage of financial accounting from an economic perspective, at once tightening the conceptual framework while enriching the essential contextual relevance of principles every business manager needs to understand.
目次
- PART 1: AN OVERVIEW OF FINANCIAL ACCOUNTING
- 1. Financial Accounting and its Economic Context. 2. The Financial Statements. PART 2: MEASUREMENT, AND USE OF FINANCIAL STATEMENTS. 3. The Measurement Fundamentals of Financial Accounting. 4. The Mechanics of Financial Accounting. 5. Using Financial Statement Information. PART 3: ASSETS: A CLOSER LOOK. 6. The Current Asset Classification, Cash, and Accounts Receivable. 7. Merchandise Inventory. 8. Investments in Equity Securities. 9. Long--Lived Assets. PART 4: LIABILITIES AND STOCKHOLDER'S EQUITY: A CLOSER LOOK. 10. Introduction to Liabilities: Economic Consequences, Current Liabilities, and Contingencies. 11. Long--Term Liabilities: Notes, Bonds, and Leases. 12. Stockholders' Equity. PART 5: INCOME AND FLOWS. 13. The Complete Income Statement. 14. The Statement of Cash Flows. Appendix A: Wal--Mart Inc. 2001 Annual Report. Appendix B: The Time Value of Money. Appendix C: Quality of Earnings Cases: A Comprehensive Review. Glossary. Subject Index. Company Index.
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