Financial Accounting
An Introduction to Concepts, Methods and Uses
9th Edition
Published on 16. August 1999
Book
Hardback
850 pages
978-0-03-025962-3 (ISBN)
Description
This textbook's combined emphasis on both the rationale for, and the implications of, important accounting concepts with accounting procedures aids students in the interpretation, analysis and evaluation of financial statements. The text incorporates many real-world examples and financial statements and integrates international topics throughout. Intended for the graduate level, the text attempts to bridge the gap between the preparation of financial statements and their use in various business situations. It serves to develop in students a sufficient understanding of the basic concepts underlying financial statements and to train them in accounting terminology and methods to facilitate their study.
More details
Edition
9th Revised edition
Language
English
Place of publication
Mason, OH
United States
Publishing group
Cengage Learning, Inc
Target group
College/higher education
Edition type
Revised edition
Illustrations
Illustrations
Dimensions
Height: 261 mm
Width: 209 mm
Weight
1897 gr
ISBN-13
978-0-03-025962-3 (9780030259623)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
New editions
Book
08/2002
10th Edition
South-Western
€271.86
Article is exhausted; no reprint
Book
12/1997
8th Edition
South-Western
€114.08
Article exhausted; check for reprint
Content
Part I: Overview of Financial Statements. Introduction to Business Activities and an Overview of Financial Statements and the Reporting Process. Part II: Accounting Concepts and Methods. The Balance Sheet: Presenting the Investments and Financing of a Firm. The Income Statement: Reporting the Results of Operating Activities. The Statement of Cash Flows: Reporting the Effects of Operating, Investing and Financing Activities on Cash Flows. Introduction to Financial Statement Analysis. Part III: Measuring and Reporting Assets and Equities Using Generally Accepted Accounting Principles. Receivables and Revenue Recognition. Inventories: The Source of Operating Profits. Plant, Equipment, and Intangible Assets: The Source of Operating Capacity. Liabilities: An Introduction. Liabilities: Off-Balance Sheet Financing, Leases, Deferred Income Taxes, Recruitment Benefits, and Derivatives. Marketable Securities and Investments. Earnings, Comprehensive Income and Shareholders' Equity. Statement of Cash Flows: Another Look. Part IV: Synthesis. Significance and Implications of Alternative Accounting Principles. APPENDIX: Compound Interest: Concepts and Applications. Glossary. Index