9780030213373

Financial Accounting: The Impact on Decision Makers

by ; ;
  • ISBN13:

    9780030213373

  • ISBN10:

    0030213371

  • Edition: 2nd
  • Format: Hardcover
  • Copyright: 7/1/1998
  • Publisher: South-Western College Pub
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Table of Contents

Preface ix
PART I The Accounting Model 1(174)
Chapter 1 Accounting as a Form of Communication
2(44)
Chapter 2 Financial Statements and the Annual Report
46(44)
Chapter 3 Processing Accounting Information
90(40)
Chapter 4 Income Measurement and Accrual Accounting
130(45)
PART II Accounting for Assets 175(172)
Chapter 5 Merchandise Accounting and Internal Control
176(40)
Appendix 5A Accounting Tools: Internal Control for a Merchandising Company
195(21)
Chapter 6 Inventories and Cost of Goods Sold
216(44)
Appendix 6A Accounting Tools: Inventory Costing Methods with the Use of a Perpetual Inventory System
240(20)
Chapter 7 Cash, Investments, and Receivables
260(50)
Chapter 8 Operating Assets: Property, Plant, and Equipment, Natural Resources, and Intangibles
310(37)
PART III Accounting for Liabilities and Owners' Equity 347(136)
Chapter 9 Current Liabilities, Contingent Liabilities, and the Time Value of Money
348(50)
Appendix 9A Accounting Tools: Payroll Accounting
377(21)
Chapter 10 Long-Term Liabilities
398(42)
Appendix 10A Accounting Tools: Other Liabilities
419(21)
Chapter 11 Stockholders' Equity
440(43)
PART IV Additional Topics in Financial Reporting 483
Chapter 12 The Statement of Cash Flows
484(54)
Appendix 12A Accounting Tools: A Work-Sheet Approach to the Statement of Cash Flows
514(24)
Chapter 13 Financial Statement Analysis
538
Appendix: Financial Statements for Ben & Jerry's Homemade, Inc. A-1
Index of "From Concept to Practice" Assignments B-1
Glossary G-1
Photo Credits C-1
Company Index I-1
Subject Index I-3

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