Financial Accounting and Reporting
Published on 1. July 1996
Book
Paperback/Softback
880 pages
978-0-07-114360-8 (ISBN)
Description
This text is designed for graduate and MBA level courses in financial accounting. The text's user perspective is designed to foster an understanding of the nature of business transactions, identification of relevant economic events for reporting, determination of the most appropriate financial measures for those events, and analysis of the effects of those events on firm performance and financial condition. New to this edition is a chapter focusing on the communications between a company and its stakeholders, and the whole book maintains an emphasis on real world financial reports, including a complete annual report of PepsiCo in chapter one. A strong emphasis is placed on ethics in accounting in international accounting practices, and learning aids include group work assignments which emphasize accounting information's role in decision making.
More details
Edition
International 2 Revised ed
Language
English
Place of publication
London
United Kingdom
Publishing group
McGraw-Hill Education - Europe
Target group
College/higher education
Dimensions
Height: 230 mm
Weight
1863 gr
ISBN-13
978-0-07-114360-8 (9780071143608)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Persons
Content
Part 1: overview of accounting and financial statements; accounting as a language of business; there is more to accounting than meets the eye; the accounting process. Part 2: using and understanding the basic financial statements; the balance sheet; the income statement; the statement of cash flows; analyzing and understanding corporate financial reports. Part 3: measuring and reporting financial equities using generally accepted accounting principles; trade receivables and market securities; inventories and cost of goods sold; active investments and business combinations; noncurrent assets - fixed assets, intangible assets, and natural resources; accounting for liabilities - basic concepts, payables, accurals, and interest bearing debts; leases, retirement benefits, and deffered income taxes; owner's equity; financial reporting in two other countries; communicating corporate value.