Introduction to Financial Accounting, Volume 1

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Prentice Hall, 1990 - Accounting - 792 pages
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"Introductory Financial Accounting, 9e" provides a unique and perfect blend of robust financial statement analysis with early statement of cash flows coverage. It is directed at those who will analyze real financial statements, and make business decisions based upon that analysis. Real statements are used throughout (Starbucks). Statement of Cash Flows comes earlier in this book than most. Material is focused on analysis of financial statements -- ratios introduced early and often, special " Portfolio" section provides a " road map" to financial statement analysis, and special section in end-of-chapter problems focuses on analyzing financial statements (using Starbucks financial statements). Features strong coverage of statement of cash flows (Ch 5) --an essential financial statement, one of growing importance, and should be regarded as a basic statement. For financial accountants.

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Contents

PART ONE The Fundamentals of Accounting
1
THE ACCRUAL BASIS
37
Accrual Basis and Cash Basis of Accounting
50
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