Introduction to Financial Accounting: A User Perspective
Kumen H. Jones
Prentice Hall, 2000 - Business & Economics - 536 pages
This text presents accounting information in a broader business context. It emphasizes what accounting information is, why it is important and how it is used to make strategic economic decisions, with a strong focus on business decision making.
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accounting equation accounting information Accounts Receivable accrual accounting accrual basis Accumulated Depreciation Additional Paid-in Capital amount annual report assuming balance sheet bank basis of accounting bonds borrowing Calculate cash basis cash flow statement cash flows chapter common stock company's cost flow current assets Current Liabilities Debit Credit debt December 31 depreciation expense depreciation method Discussion Questions dividend ending inventory Exhibit Explain financial statements Gap Inc gross profit income tax industry Interest Expense interest rate inventory system investment investors issued January journal entries Laura Corporation LIFO loan long-term loss Matching Principle McCumber Company merchandise inventory month multistep income statement Notes Payable operating activities Operating Expenses Owner's Equity paid partnership payment percent preferred stock proprietorship provides purchase ratio recognized record REQUIRED residual value retained earnings shareholders statement of cash statement of owners statement of stockholders Total Assets Total Liabilities transactions treasury stock trial balance units