Financial accounting : international financial reporting standards
著者
書誌事項
Financial accounting : international financial reporting standards
Pearson, c2018
11th ed., Global ed
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注記
Includes index
内容説明・目次
内容説明
For introductory courses in Financial Accounting.
A User-Focused Approach and Solid Foundation in the Construction and Analysis of Financial Statements for Use in Future Courses and Careers
Financial Accounting gives readers a solid foundation in the fundamentals of accounting and the basics of Financial Statements, and then builds upon that foundation to offer more advanced/challenging concepts and problems. This scaffolded approach helps students to better understand the meaning and relevance of financial information, see its relevance within a real-world context, as well as develop the skills needed to analyse financial information in both their course and career.
While maintaining hallmark features of accuracy, readability, ease of understanding, and a wealth of accessible algorithmic problems, the 11th Edition includes updated explanations, coverage, and ratio analysis with decision-making guidelines. These latest methodologies and technology ensure that students learn basic concepts in accounting in a way that is relevant, stimulating, and fun, while exercises and examples from real-world companies help students gain a better grasp of the course material.
目次
1. Conceptual Framework and Financial Statements
2. Recording Business Transactions
3. Accrual Accounting
4. Presentation of Financial Statements
5. Internal Control, Cash, and Receivables
6. Inventory and Merchandising Operations
7. PPE and Intangibles
8. Investments and International Operations
9. Liabilities
10. Stockholders' Equity
11. Cash Flows
12. Financial Statement Analysis
Appendices on the Web
Appendix A. Nestle Annual Report Excerpts
Appendix B. Time Value of Money: Future Value and Present Value
Appendix C. Typical Charts of Accounts for Different Types of Businesses
Appendix D. International Financial Reporting Standards (IFRS)
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