Fundamental financial accounting concepts
著者
書誌事項
Fundamental financial accounting concepts
McGraw-Hill/Irwin, c2013
8th ed
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注記
Previous ed.: c2011
Includes index
内容説明・目次
内容説明
Course: Fundamental Financial Accounting Concepts 8th Edition by Edmonds/McNair/Olds is ideal for the undergraduate introductory financial accounting course, specifically for those wanting to focus on the relationships between business events and financial statements. This text is also appealing to those instructors looking for a shorter text that focuses more on “key" financial accounting concepts rather than rather than procedural details, and to those desiring a stronger user orientation in their course.Overview: Students are often overwhelmed by the amount of information presented in the introductory financial accounting course. By focusing on fundamental concepts in a logical sequence, students are able to fully comprehend the material rather than memorise seemingly unrelated terms and topics. The goal of Fundamental Financial Accounting Concepts is to enable students to understand how any given business event affects the financial statements. The “financial statements model" is a highly praised feature because it allows students to visualise the simultaneous impact of business events on all of the key financial statements (the income statement, the balance sheet, and the statement of cash flows).
目次
Chapter 1 An Introduction to AccountingSection 1: Collecting and Organizing InformationSection 2: Reporting InformationChapter 2 Accounting for Accruals and DeferralsSection 1: Accounting for AccrualsSection 2: Accounting for DeferralsChapter 3 The Double-Entry SystemChapter 4 Accounting for Merchandising BusinessesChapter 5 Accounting for InventoriesChapter 6 Internal Control and Accounting for CashChapter 7 Accounting for ReceivablesChapter 8 Accounting for Long-Term Operational AssetsChapter 9 Accounting for Current Liabilities and PayrollChapter 10 Accounting for Long-Term DebtChapter 11 Proprietorships, Partnerships, and CorporationsChapter 12 Statement of Cash FlowsChapter 13 Financial Statement Analysis 13-0 (ONLINE ONLY)Appendix A Accessing the EDGAR Database through the InternetAppendix B Portion of the Form 10-K for Target CorporationAppendix C Summary of Financial RadiosAppendix D Annual Report and Financial Statement Analysis ProjectsAppendix E Accounting for Investment SecuritiesAppendix F Time Value of MoneyGlossary
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