Financial Accounting: An Introduction to Concepts, Methods and Uses
Cengage Learning, Feb 25, 2009 - Business & Economics - 960 pages
This widely respected financial accounting text captures the predominant market share among graduate, MBA, and higher-level undergraduate programs. With great clarity, it presents both the basic concepts underlying financial statements and the terminology and methods that allow students to interpret, analyze, and evaluate actual corporate financial statements. Its complete integration of International Financial Reporting Standards, inclusion of the latest developments on Fair Value Accounting, and coverage of the Codification of US GAAP makes this edition the essential text for global financial reporting and management.
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2010 Cengage Learning Accounting Standards Board Accounts Payable Accounts Receivable acquisition cost Additional Paid-In Capital amortization assets turnover balance sheet benefits bonds capital lease carrying value cash flows changes Chapter Class common shareholders common stock Company Comprehensive Income Compute consolidated ContriCap Copyright 2010 Cengage Corporation Current Assets Current Liabilities debit December 31 decrease deferred tax dividends employees equipment Equity Assets example Exhibit fair value financial reporting financial statements firm firm’s flow from operations GAAP and IFRS hedge IFRS require income statement income tax income tax expense increase IncSt interest expense interest rate investments issue journal entries Liabilities and Shareholders LIFO long-term debt Marketable Securities measurement net income Nordstrom payments period preferred stock present value purchase recognize revenue Retained Earnings Rights Reserved Sales Revenue Scania Self-Study sold statement of cash suppliers tax expense Total Assets Total Liabilities transactions turnover ratio U.S. GAAP Wal-Mart