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Introduction to Financial Accounting »
Authors: Charles T. Horngren, Sundem, Elliott
ISBN-13: 9780131393424, ISBN-10: 0131393421
Format: Other Format
Publisher: Prentice Hall
Date Published: July 2010
Edition: (Non-applicable)
Author Biography: Charles T. Horngren
Book Synopsis
Introduction to Financial Accounting describes the most widely accepted accounting theory and practice with an emphasis on using and analyzing the information in financial statements. This text also compares U.S. GAAP to IFRS where relevant.
Accounting: The Language of Business; Measuring Income to Assess Performance; Recording Transactions; Accrual Accounting and Financial Statements; Statement of Cash Flows; Accounting for Sales; Inventories and Cost of Goods Sold; Long-Lived Assets and Depreciation; Liabilities and Interest; Stockholders’ Equity; Intercorporate Investments and Consolidations; Financial Statement Analysis
For financial accountants.
Table of Contents
| Pt. 1 | The Fundamentals of Accounting | |
| 1 | Entities and Balance Sheets | 1 |
| 2 | Income Measurement: The Accrual Basis | 38 |
| 3 | The Recording Process: Journals and Ledgers | 86 |
| 4 | Accounting Adjustments and Financial Statement Preparation | 130 |
| 5 | Accounting Cycle: Recording and Formal Presentation | 169 |
| Pt. 2 | Major Elements of Basic Financial Statements | |
| 6 | Sales Revenue, Cash, and Accounts Receivable | 230 |
| 7 | Valuing Inventories, Cost of Goods Sold, and Gross Profit | 263 |
| 8 | Internal Control and Ethics | 319 |
| 9 | Long-Lived Assets and Depreciation | 374 |
| 10 | Liabilities and Interest | 427 |
| 11 | Statement of Cash Flows | 488 |
| 12 | Stockholders' Equity | 534 |
| Pt. 3 | Additional Elements of Financial Statements | |
| 13 | Intercorporate Investments, Including Consolidations | 581 |
| 14 | Income Taxes, Including Interperiod Allocation | 630 |
| 15 | Analysis of Financial Statements | 667 |
| 16 | Financial Statements: Conceptual Framework and Income Measurement | 719 |
| Appendix A: Wal-Mart Annual Report | 759 | |
| Appendix B: Recommended Readings | 773 | |
| Glossary | 775 | |
| Index | 795 |
Subjects
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Next Book » Financial Accounting