Financial accounting : an introduction to concepts, methods, and uses
著者
書誌事項
Financial accounting : an introduction to concepts, methods, and uses
South-Western Cengage Learning, c2014
14e [i.e. 14th ed.]
- : [pbk.]
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注記
Includes index
内容説明・目次
内容説明
Ideal for graduate, MBA, and rigorous undergraduate programs, FINANCIAL ACCOUNTING: AN INTRODUCTION TO CONCEPTS, METHODS, AND USES 14e presents both the basic concepts underlying financial statements and the terminology and methods that allows the reader to interpret, analyze, and evaluate corporate financial statements. Fully integrating the latest International Financial Reporting Standards, inclusive of the latest developments on Fair Value Accounting, and now more streamlined for busy students, this text provides the highest return on your financial accounting course investment.
With great clarity, this widely respected financial accounting text paces students appropriately as they learn both the skills and applications of basic accounting in earlier chapters as well as the impart the concepts and analysis skills they will use as future business leaders.
目次
Part 1: Overview of Financial Statements.
1. Introduction to Business Activities and Overview of Financial Statements and the Reporting Process.
Part 2. Accounting Concepts and Methods.
2. The Basics of Record Keeping and Financial Statement Preparation: Balance Sheet.
3. The Basics of Record Keeping and Financial Statement Preparation: Income Statement.
4. Balance Sheet: Presenting and Analyzing Resources and Financing.
5. Income Statement: Reporting the Results of Operating Activities.
6. Statement of Cash Flows: Reporting the Effects of Operating, Investing, and Financing Activities on Cash Flows.
7. Introduction to Financial Statement Analysis.
Part 3. Measuring and Reporting Assets and Equities Using Generally Accepted Accounting Principles.
8. Revenue Recognition, Receivables, and Advances from Customers.
9. Working Capital.
10. Long-Lived Tangible and Intangible Assets.
11. Notes, Bonds, and Leases.
12. Liabilities: Off-Balance-Sheet Financing, Retirement Benefits, and Income Taxes.
13. Marketable Securities and Derivatives.
14. Intercorporate Investments in Common Stock.
15. Shareholders' Equity: Capital Contributions and Distributions.
Part 4. Synthesis.
16. Statement of Cash Flows: Another Look.
17. Synthesis of Financial Reporting.
Appendix: Time Value of Cash Flows: Compound Interest Concepts and Applications.
Glossary.
Index.
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