Fundamental Financial Accounting Concepts （8 PCK HAR/）

Edmonds, Thomas P./ McNair, Frances M./ Olds, Philip R.

Irwin Professional Pub（2012/03発売）

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製本 Hardcover:ハードカバー版／ページ数 798 p.
言語 ENG
商品コード 9780077635848
DDC分類 657

Full Description

CourseEdmonds/McNair/Olds is ideal for the undergraduate introductory financial accounting course, specifically for those wanting to focus on the relationships between business events and financial statements. This text is also appealing to those instructors looking for a shorter text that focuses more on "key" financial accounting concepts rather than rather than procedural details, and to those desiring a stronger user orientation in their course. Overview: students are often overwhelmed by the amount of information presented in the introductory financial accounting course. By focusing on fundamental concepts in a logical sequence, students are able to fully comprehend the material rather than memorize seemingly unrelated terms and topics. The goal of Fundamental Financial Accounting Concepts is to enable students to understand how any given business event affects the financial statements.The "financial statements model" is a highly praised feature because it allows students to visualize the simultaneous impact of business events on all of the key financial statements (the income statement, the balance sheet, and the statement of cash flows).

Chapter 1 An Introduction to Accounting Section 1Organizing Information Section 2: Reporting Information Chapter 2 Accounting for Accruals and Deferrals Section 1: Accounting for Accruals Section 2: Accounting for Deferrals Chapter 3 The Double-Entry System Chapter 4 Accounting for Merchandising Businesses Chapter 5 Accounting for Inventories Chapter 6 Internal Control and Accounting for Cash Chapter 7 Accounting for Receivables Chapter 8 Accounting for Long-Term Operational Assets Chapter 9 Accounting for Current Liabilities and Payroll Chapter 10 Accounting for Long-Term Debt Chapter 11 Proprietorships, Partnerships, and Corporations Chapter 12 Statement of Cash Flows Chapter 13 Financial Statement Analysis 13-0 (ONLINE ONLY) Appendix A Accessing the EDGAR Database through the Internet Appendix B Portion of the Form 10-K for Target Corporation Appendix C Summary of Financial Radios Appendix D Annual Report and Financial Statement Analysis Projects Appendix E Accounting for Investment Securities Appendix F Time Value of Money GlossaryNER(01): WOW