Introduction to Financial Accounting
6th Edition
Published on 22. January 1996
Book
Hardback
821 pages
978-0-13-230145-9 (ISBN)
Description
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.
More details
Edition
6th edition
Language
English
Place of publication
United States
Publishing group
Pearson Education (US)
Target group
College/higher education
Dimensions
Width: 260 mm
Thickness: 30 mm
Weight
1683 gr
ISBN-13
978-0-13-230145-9 (9780132301459)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Other editions
New editions
Charles T. Horngren | Gary L. Sundem | John A. Elliott
Introduction to Financial Accounting
United States Edition
Book
08/1998
7th Edition
Pearson
€44.56
Article exhausted; check for reprint
Previous edition
Charles T. Horngren | Gary L. Sundem | John A. Elliott
Introduction to Financial Accounting
Book
12/1992
5th Edition
Prentice-Hall
€32.13
Article exhausted; check for reprint
Content
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.