Accounting
著者
書誌事項
Accounting
Pearson Prentice Hall, c2005.
Canadian 6th ed.
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注記
Includes index
内容説明・目次
内容説明
The new sixth edition of this best-selling introductory text retains the accuracy and excellent problem material that it has become known for. It continues to illustrate each accounting principle and procedure using examples from real Canadian companies. Its clear, accurate, and friendly approach to accounting leaves students with the necessary foundation for further study.
目次
Prologue - The Accounting Profession: Career Opportunities. I. THE BASIC STRUCTURE OF ACCOUNTING. 1. Accounting and the Business Environment. Appendix: The History and Development of Accounting. 2. Recording Business Transactions. 3. Measuring Business Income: The Adjusting Process. Appendix: Alternative Treatment of Accounting for Prepaid Expenses and Unearned Revenues. 4. Completing the Accounting Cycle. Appendix: Reversing Entries: An Optional Step. 5. Merchandising Operations and the Accounting Cycle. Supplement: Accounting for Merchandise in a Periodic Inventory System 6. Merchandise Inventory. 7. Accounting Information Systems. II. ACCOUNTING FOR ASSETS AND LIABILITIES. 8. Internal Control, Managing Cash, and Making Ethical Judgments . 9. Accounts and Notes Receivable. 10. Capital Assets, Intangible Assets, and Related Expenses. Appendix: Capital Cost Allowance 11. Current Liabilities and Payroll. Appendix A: Intrawest Corporation 2003 Annual Report. Appendix B: Summary of Generally Accepted Accounting Principles (GAAP). Appendix C: Typical Charts of Accounts for Different Types of Businesses. Glossary. Index. Check Figures. Media Companion CD-ROM.
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