9780078025907

Fundamental Financial Accounting Concepts

by ; ; ;
  • ISBN13:

    9780078025907

  • ISBN10:

    0078025907

  • Edition: 9th
  • Format: Hardcover
  • Copyright: 1/8/2015
  • Publisher: McGraw-Hill Education

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Summary

Students are often overwhelmed by the amount of information presented in the introductory financial accounting course. By focusing on fundamental concepts in a logical sequence, students are able to fully comprehend the material rather than memorise seemingly unrelated terms and topics. The goal of Fundamental Financial Accounting Concepts is to enable students to understand how any given business event affects the financial statements. The “financial statements model” is a highly praised feature because it allows students to visualise the simultaneous impact of business events on all of the key financial statements (the income statement, the balance sheet, and the statement of cash flows).

Table of Contents

Chapter 1 An Introduction to Accounting

Chapter 2 Accounting for Accruals and Deferrals

Chapter 3 The Double-Entry Accounting System

Chapter 4 Accounting for Merchandising Businesses

Chapter 5 Accounting for Inventories

Chapter 6 Internal Control and Accounting for Cash

Chapter 7 Accounting for Receivables

Chapter 8 Accounting for Long-Term Operational Assets

Chapter 9 Accounting for Current Liabilities and Payroll

Chapter 10 Accounting for Long-Term Debt

Chapter 11 Proprietorships, Partnerships, and Corporations

Chapter 12 Statement of Cash Flows

Chapter 13 Financial Statement Analysis (Available onlinein the Connect Library )

Appendix A Accessing the EDGAR Databasethrough the Internet

Appendix B Portion of the Form 10-K for TargetCorporation

Appendix C Summary of Financial Ratios

Appendix D Annual Report and FinancialStatement Analysis Projects

Appendix E Accounting for InvestmentSecurities

Appendix F Time Value of Money

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