Financial Accounting, Global Edition （12TH）

Harrison, Walter/ Suwardy, Themin/ Tietz, Wendy

Pearson Education Limited（2023/05発売）

• 製本 Paperback:紙装版/ペーパーバック版／ページ数 808 p.
• 言語 ENG
• 商品コード 9781292412900
• DDC分類 657

Full Description

For courses in introductory financial accounting.

A student-centered approach to financial accounting Accounting is the language of business, and understanding the role accounting plays in business is critical to a student's success in earning a business degree. Financial Accounting, International Financial Reporting Standards puts the focus on the purpose of accounting in business. With student-friendly examples and streamlined chapters, the 12th Edition delivers a student-centric approach to learning financial accounting.

While maintaining its hallmark features of accuracy and lucidity, the twelfth edition also includes updated coverage of the Conceptual Framework for Financial Reporting; new and updated financial statements; real-world examples, illustrations, and exhibits; and discussions on how the COVID-19 pandemic impacted organizations.

Contents

Conceptual Framework and The Financial Statements
Recording Business Transactions
Accrual Accounting
Presentation of Financial Statements
Internal Control, Cash, and Receivables
Inventory and Merchandising Operations
PPE and Intangibles
Investments
Liabilities
Shareholders' Equity
Cash Flows
Financial Statement Analysis



Appendix A: Nestlé Annual Report Excerpts
Appendix B: Time Value of Money
Appendix C: Typical Charts of Accounts for Different Types of Businesses
Appendix D: International Financial Reporting Standards (IFRSs)