Financial Reporting and Analysis
Financial Reporting and Analysis, 1e, by David Guenther was written for instructors wanting to emphasize a more conceptual framework to their intermediate accounting course. Financial Reporting and Analysis examines financial reporting through the lens of economic theory, giving students a way of understanding how all the rules relate to each other, and to the overall goal of financial reporting. This text also provides students with how financial information is used, giving students a better framework about how particular rules relate to the whole structure of financial reporting. Finally, David Guenther wrote this text to be rigorous in terms of topic coverage, while at the same time avoiding much of the detail that seems to overwhelm students. While reviewing you will find that we did not strip down or simplify a traditional intermediate accounting text, but rather challenge students with concepts and ideas rather than details and rules.
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The Economics of Accounting Information
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accounting period Accounts description accounts payable accounts receivable accrual aircraft amortization amount assets and liabilities Assume bad debt expense balance sheet asset balance sheet liability Boeing bonds book value Cash balance sheet cash flows statement chapter Coca-Cola Enterprises common stock company's Compute cost flow assumption current assets DaimlerChrysler Debit Credit December 31 decrease deferred tax assets deferred tax liability depreciation expense description of account dividends effect employee ending inventory Entry to Record equipment estimated example fair value FIFO financial reporting financial statements firm GAAP rules goodwill income statement income tax expense increase intangible assets interest expense interest rate investments investors Journal Entry Kmart Corporation LIFO managers market value Microsoft million operating activities original cost percent present value profit purchase Reed Elsevier revenue recognition shareholders shares sheet asset account sheet liability account sold tax benefit tax rate temporary differences U.S. GAAP unearned revenue United