Intermediate Accounting: Management Decisions and Financial Accounting Reports is the first text on the market that is brief enough to be used in the emerging one-semester intermediate accounting course. Baginski and Hassell teach students what they will need to know as managers: how business decisions affect financial statements.
Auflage
Sprache
Verlagsort
Verlagsgruppe
Zielgruppe
Für höhere Schule und Studium
Editions-Typ
Maße
Höhe: 277 mm
Breite: 218 mm
Dicke: 28 mm
Gewicht
ISBN-13
978-0-324-30413-8 (9780324304138)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Klassifikation
SECTION I: FROM DECISIONS TO FINANCIAL STATEMENTS - REVIEW OF BASIC CONCEPTS. 1. Managerial Decisions and Financial Statements. Module A. Financial Statements and External Decision Making. SECTION II: HOW FINANCING DECISIONS ARE REFLECTED IN FINANCIAL STATEMENTS. 2. Financing Decisions - Introduction and Equity Decisions. 3. Financing Decisions - Debt. 4. Financing Decisions - Leasing. 5. Financing Decisions - Reducing Outstanding Equity and Debt. Module B. The External User's Assessment of Management's Debt and Equity Financing Activities. SECTION III: HOW INVESTING DECISIONS ARE REFLECTED IN FINANCIAL STATEMENTS. 6. Investment Decisions - Investing in Productive Assets. 7. Investment Decisions - Investing in Other Firms' Debt. 8. Investment Decisions - Investing in Other Firms' Equity Securities . Module C. The External User's Assessment of Management's Investing Activities. SECTION IV: HOW OPERATING DECISIONS ARE REFLECTED IN FINANCIAL STATEMENTS. 9. Preparing for Sales - Building Up Inventory and Establishing Credit Policy. 10. Operating Activities - Revenue and Expense Recognition. 11. Taxes. 12. Special Compensation Arrangements. Module D. The External User's Assessment of Management's Operating Decisions. Module E. Valuation and Risk Assessment Using Accrual Accounting Information. Appendix A:Comprehensive Review Problem: Reviewing Transactions and Preparing Financial Statements. Appendix B: The Time Value of Money--A Review. Appendix C: Southwest Airlines Co.1998 Annual Report. Appendix D: TCBY 1998 Annual Report.
