Financial Accounting （11TH Looseleaf）

Pratt, Jamie/ Peters, Michael F.

John Wiley & Sons Inc（2020/12発売）

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ページ数 768 p.
言語 ENG
商品コード 9781119745327
DDC分類 657

Full Description

Financial Accounting, 11th Edition, provides students with a clear understanding of financial accounting by framing accounting processes in the context of real-world business practices. Concepts are presented in an engaging story-telling approach and help answer key questions such as "why, what, and how" financial accounting connects to business success.

By building a solid foundation in the mechanics of preparing and analyzing financial statements, performance measurement (Return on Equity), and decision-making with the help of data analytics, Financial Accounting, 11th Edition helps students better prepare to be effective and successful business professionals.

Part 1: An Overview of Financial Accounting 1

1 Financial Accounting and Its Economic Context 2

2 A Closer Look at the Financial Statements 31

Part 2: Measurement, Mechanics, and Use of Financial Statements 75

3 The Measurement Fundamentals of Financial Accounting 76

4 The Mechanics of Financial Accounting 111

5 Using Financial Statement Information 173

Part 3: Assets: A Closer Look 231

6 The Current Asset Classification, Cash, and Accounts Receivable 232

7 Merchandise Inventory 271

8 Investments in Equity Securities 313

9 Long-Lived Assets 357

Part 4: Liabilities and Shareholders' Equity: A Closer Look 401

10 Introduction to Liabilities: Economic Consequences, Current Liabilities, and Contingencies 402

11 Long-Term Liabilities: Notes, Bonds, and Leases 444

12 Shareholders' Equity 492

13 The Complete Income Statement 542

14 The Statement of Cash Flows 578

Appendix A The Time Value of Money 633

Appendix B Predictive Data Analytics and Financial Accounting 661

Appendix C Quality of Earnings Cases: A Comprehensive Review 667

Glossary 698

Index 729