Financial Accounting An Introduction to Concepts, Methods and Uses

by Stickney, Clyde P.; Weil, Roman L.

• ISBN13: 9780030259623
• ISBN10: 0030259622
• Additional ISBN(s): 9780324183511
• Format: Hardcover
• Copyright: 1999-08-16
• Publisher: South-Western College Pub
• More Book Details
• Purchase Benefits

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