Introduction to Financial Accounting

Charles T. Horngren, Gary L. Sundem, John A. Elliott (Autoren)

Buch | Hardcover

821 Seiten

1996 | 6th edition
Pearson (Verlag)
978-0-13-230145-9 (ISBN)

Infos

For one-term courses in Financial Accounting at the undergraduate and graduate levels. This best-selling text offers a relevant, real-world approach to financial accounting theory, terminology, and procedures. Students learn how to comprehend a typical corporate annual report and to use accounting as a tool in understanding how economic events affect business. An exceptionally strong pedagogy and flexible structure provide instructors with great latitude in choosing various combinations of breadth and depth, theory and procedures, simplicity and complexity. Simple concepts are introduced early and revisited at more sophisticated levels as students gain sophistication and understanding, and concepts are made concrete at every step with actual, current company illustrations. An extensive selection of supplements help students move beyond the text for hands-on experience with the real world of financial accounting.

Inhalt

I. THE FUNDAMENTALS OF ACCOUNTING. 1. Entities and Balance Sheets. 2. Income Measurement: The Accrual Basis. 3. The Recording Process: Journals and Ledgers. 4. Accounting Adjustments and Financial Statement Preparation. 5. Accounting Cycle: Recording and Formal Presentation. II. MAJOR ELEMENTS OF BASIC FINANCIAL STATEMENTS. 6. Sales Revenue, Cash, and Accounts Receivable. 7. Valuing Inventories, Cost of Goods Sold, and Gross Profit. 8. Internal Control and Ethics. 9. Long-Lived Assets and Depreciation. 10. Liabilities and Interest. 11. Statement of Cash Flows. 12. Stockholders' Equity. III. ADDITIONAL ELEMENTS OF FINANCIAL STATEMENTS. 13. Intercorporate Investments, Including Consolidations. 14. Income Taxes, Including Interperiod Allocation. 15. Analysis of Financial Statements. 16. Financial Statements: Conceptual Framework and Income Measurement. Appendix A: Wal-Mart Annual Report. Appendix B: Recommended Readings. Glossary. Index.

Produkt-Details

• Erscheint lt. Verlag: 22.1.1996
• Sprache: englisch
• Gewicht: 1683 g
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
• ISBN-10: 0-13-230145-8 / 0132301458
• ISBN-13: 978-0-13-230145-9 / 9780132301459
• Zustand: Neuware