Financial accounting : a business process approach
著者
書誌事項
Financial accounting : a business process approach
Prentice Hall, c2003
大学図書館所蔵 全5件
注記
Accompanied by "Pier 1 imports, a sense of individuality : annual report 2001" (40 p. : col. ill. ; 28 cm.)
Includes index
内容説明・目次
内容説明
Appropriate for accounting majors AND non-majors. In Chapter 1, students are introduced to an entrepreneur who decides to create his own business (Tom's Wear). In subsequent chapters, students read this running case example and learn financial accounting concepts through Tom's experiences as he grows and expands his business. This is the business process approach: Reimers 1) teaches students about the way a business works and 2) THEN shows how accounting fits into business processes. All of the traditional financial statements and the accounting equation are emphasized, but the focus is on how accounting relates to business processes. Excel Application Problems, financial statements, internal controls, and business risks are integrated into every chapter. Chapter 4 on accounting procedures (debits and credits) may be included or omitted based upon instructor preference.
目次
I. INTRODUCTION TO BUSINESS AND ACCOUNTING. 1. Business: What's It All About? 2. Qualities of Accounting Information. 3. Accruals and Deferrals: Timing Is Everything in Accounting. 4. Keeping the Books: The Mechanics of an Accounting System. II. BUSINESS PROCESS AND ACCOUNTING: THE BUSINESS CYCLE. 5. Acquisitions: Purchases and Use of Business Assets. 6. Acquisition/Payment: Inventories and Liabilities. 7. The Sales and Collection Process. 8. Special Acquisitions: Financing a Business with Debt. 9. Special Acquisitions: Financing a Business with Equity. III. OTHER FINANCIAL REPORTING TOPICS. 10. Preparing a Statement of Cash Flows. 11. Financial Statement Analysis. Appendix A: Pier 1 Imports Annual Report. Appendix B: Present and Future Value Tables. Appendix C: Check Figures for End-of-Chapter Problems.
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