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Financial accounting : an introduction to concepts, methods, and uses

By: Material type: TextTextPublication details: Mason, OH : South-Western/Cengage Learning, ©2010.Description: xvii, 936 pages : illustrations (some color)ISBN:
  • 9780324651140
  • 0324651147
Subject(s): DDC classification:
  • 657.48 FIN
Contents:
Introduction to business activities and overview of financial statements and the reporting process -- The basics of record keeping and financial statement preparation -- Balance sheet: presenting and analyzing resources and financing -- Income statement: reporting the results of operating activities -- Statement of cash flows: reporting the effects of operating, investing, and financing activities on cash flows -- Introduction to financial statement analysis -- Revenue recognition, receivables, and advances from customers -- Working capital -- Long-lived tangible and intangible assets -- Notes, bonds, and leases -- Liabilities: off-balance-sheet financing, retirement benefits, and income taxes -- Marketable securities and derivatives -- Intercorporate investments in common stock -- Shareholders' equity: capital contributions, distributions, and earnings -- Statement of cash flows: another look -- Synthesis of financial reporting.
Summary: "[This book] presents both the basic concepts underlying financial statements and the methods that allow students to prepare, interpret, analyze, and evaluate corporate financial statements and their underlying business transactions."--
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Includes index

Introduction to business activities and overview of financial statements and the reporting process --
The basics of record keeping and financial statement preparation --
Balance sheet: presenting and analyzing resources and financing --
Income statement: reporting the results of operating activities --
Statement of cash flows: reporting the effects of operating, investing, and financing activities on cash flows --
Introduction to financial statement analysis --
Revenue recognition, receivables, and advances from customers --
Working capital --
Long-lived tangible and intangible assets --
Notes, bonds, and leases --
Liabilities: off-balance-sheet financing, retirement benefits, and income taxes --
Marketable securities and derivatives --
Intercorporate investments in common stock --
Shareholders' equity: capital contributions, distributions, and earnings --
Statement of cash flows: another look --
Synthesis of financial reporting.


"[This book] presents both the basic concepts underlying financial statements and the methods that allow students to prepare, interpret, analyze, and evaluate corporate financial statements and their underlying business transactions."--

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