9780030259623

Financial Accounting An Introduction to Concepts, Methods and Uses

by ;
  • ISBN13:

    9780030259623

  • ISBN10:

    0030259622

  • Format: Hardcover
  • Copyright: 8/16/1999
  • Publisher: South-Western College Pub
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Summary

Ideal for graduate, MBA, and higher-level undergraduate programs, FINANCIAL ACCOUNTING: AN INTRODUCTION TO CONCEPTS, METHODS, AND USES presents both the basic concepts underlying financial statements and the terminology and methods that allow you to interpret, analyze, and evaluate actual corporate financial statements.

Table of Contents

Preface vii
PART ONE OVERVIEW OF FINANCIAL STATEMENTS 1(40)
Introduction to Business Activities and Overview of Financial Statements and the Reporting Process
3(38)
PART TWO ACCOUNTING CONCEPTS AND METHODS 41(260)
Balance Sheet: Presenting the Investments and Financing of a Firm
43(58)
Income Statement: Reporting the Results of Operating Activities
101(67)
Statement of Cash Flows: Reporting the Effects of Operating, Investing, and Financing Activities of Cash Flows
168(63)
Introduction to Financial Statement Analysis
231(70)
PART THREE MEASURING AND REPORTING ASSETS AND EQUITIES USING GENERALLY ACCEPTED ACCOUNTING PRINCIPLES 301(468)
Receivables and Revenue Recognition
303(49)
Inventories: The source of Operating Profits
352(58)
Plant, Equipment, and Intangible Assets: The Source of Operating Capacity
410(67)
Liabilities: Introduction
477(59)
Liabilities: Off-Balance Sheet Financing, Leases, Deferred Income Taxes, Retirement Benefits, and Derivatives
536(51)
Marketable Securities and Investments
587(80)
Reporting Earnings, Comprehensive Income, and shareholders' Equity
667(62)
Statement of Cash Flows: Another Look
729(40)
PART FOUR SYNTHESIS 769(56)
Significance and Implications of Alternative Accounting Principles
771(54)
Appendix 825(26)
Compound Interest, Accounting, and Bond Tables 851(8)
Glossary 859(86)
Index 945

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