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Full Description
Grounded in financial statements, Financial Accounting allows accountants to see not only the impact of financial transactions in financial statements, but also the impact of transactions on overall business decisions. The eighth edition offers new elements designed to sharpen Pratt s economic decision-making foundation with a more timely, real-world focus. Up-to-date, expanded, and detailed IFRS coverage is now included. The SEC 2014 roadmap is explored in all chapters. Comprehensive coverage of real-world financial crisis issues is presented. Accountants will also find more discussions on the increasing role of management s assessment of internal controls over financial reporting.
Contents
Part 1 An Overview of Financial Accounting. 1 Financial Accounting and Its Economic Context. 2 The Financial Statements. Part 2 Measurement, Mechanics, and Use of Financial Statements. 3 The Measurement Fundamentals of Financial Accounting. 4 The Mechanics of Financial Accounting. 5 Using Financial Statement Information. Part 3 Assets: A Closer Look. 6 The Current Asset Classification, Cash, and Accounts Receivable. 7 Merchandise Inventory. 8 Investments in Equity Securities. 9 Long-Lived Assets. Part 4 Liabilities and Shareholders Equity: A Closer Look. 10 Introduction to Liabilities: Economic Consequences, Current Liabilities, and Contingencies. 11 Long-Term Liabilities: Notes, Bonds, and Leases. 12 Shareholders Equity. Part 5 Income and Cash Flows. 13 The Complete Income Statement. 14 The Statement of Cash Flows. Appendices. A The Time Value of Money. B Quality of Earnings Cases: A Comprehensive Review. Glossary. Subject Index. Company Index.
