TY - BOOK AU - Meigs,Robert F; TI - Financial Accounting SN - 9780070434363 U1 - 657.48 PY - 1998/// CY - Boston, Mass. PB - Irwin/McGraw-Hill KW - Accounting. KW - Comptabilité KW - Accounting N1 - Included Glossary and Index; Part 1 An introduction to accounting: accounting - the language of business; changes in financial position; comprehensive problem one - Little Bear Railroad, Incorporated; measuring business income and completion of the accounting cycle; year end!. Part 2 The business world: accounting for merchandizing activities; introduction to financial statement analysis and the statement of cash flows. Part 3 Accounting for assets: financial assets; inventories and the cost of goods sold; plant assets and depreciation. Part 4 Accounting for liabilities and owners' equity: liabilities; owners' equity - forms of business organizations; reporting unusual events and special equity transactions. Part 5 A look back - and ahead: measuring cash flows; accounting concepts, professional judgment and ethical conduct. Appendices: annual report for Toys "R" Us, Incorporated; exploring the Internet accounting systems, internal control and audits; the time-value of money - future amounts and present values; international accounting and foreign currency transactions; income taxes and business decisions; analysis and interpretation of financial statements - a second look; not-for-profit organizations and governmental accounting N2 - An introductory text in financial accounting. This volume shows how to prepare and use financial accounting information. In this edition, accounting research and analysis has been increased to provide a greater user-orientation, while coverage of procedures has been reduced ER -