Financial Accounting
2nd Edition
Published on 27. August 1992
Software
Diskette
978-0-471-54878-2 (ISBN)
Description
Offers a balance of concepts and procedures for majors and non-majors alike. More student-sensitive than ever, it now includes a comprehensive mini-practice set at the end of each accounting cycle, eliminating the need for a separate practice set. In addition, each chapter ends with an objective self-test, allowing students to verify their understanding of the material, and financial report analysis cases based on real annual reports. Thoroughly redesigned, it offers a fully integrated learning package that makes the material particularly accessible to students.
More details
Persons
Content
INTRODUCTION TO FINANCIAL STATEMENTS.
The Nature of Financial Accounting and Reporting.
Organization of Financial Statements and Accounting Concepts.
DATA PROCESSING CYCLE.
Analyzing Business Transactions.
Measuring Net Income and Preparing Adjusting Entries.
Preparation of a Worksheet and Completion of the Accounting Data Processing Cycle--Service Firm.
ACCOUNTING FOR AND CONTROL OF ASSETS.
Accounting for Merchandising Operations.
Accounting Controls and Systems.
Cash, Marketable Securities, and Receivables.
Inventory Costing Methods.
Operating Assets.
ACCOUNTING FOR LIABILITIES AND OWNERS' EQUITY.
Liabilities and the Time Value of Money.
Accounting for Long-Term Bonds Payable.
Accounting for Owners' Equity and Special Income Statement Items.
OTHER ISSUES.
Long-Term Investments, Consolidated Financial Statements, and International Accounting.
Statement of Cash Flows.
Analysis of Financial Statements and Accounting for Changing Prices.
Income Taxes: An Overview.
Appendix.
Index.
The Nature of Financial Accounting and Reporting.
Organization of Financial Statements and Accounting Concepts.
DATA PROCESSING CYCLE.
Analyzing Business Transactions.
Measuring Net Income and Preparing Adjusting Entries.
Preparation of a Worksheet and Completion of the Accounting Data Processing Cycle--Service Firm.
ACCOUNTING FOR AND CONTROL OF ASSETS.
Accounting for Merchandising Operations.
Accounting Controls and Systems.
Cash, Marketable Securities, and Receivables.
Inventory Costing Methods.
Operating Assets.
ACCOUNTING FOR LIABILITIES AND OWNERS' EQUITY.
Liabilities and the Time Value of Money.
Accounting for Long-Term Bonds Payable.
Accounting for Owners' Equity and Special Income Statement Items.
OTHER ISSUES.
Long-Term Investments, Consolidated Financial Statements, and International Accounting.
Statement of Cash Flows.
Analysis of Financial Statements and Accounting for Changing Prices.
Income Taxes: An Overview.
Appendix.
Index.