Financial and Managerial Accounting, Chapters 1-23, Complete Book

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  • Edition: 1st
  • Format: Hardcover
  • Copyright: 2009-01-01
  • Publisher: Prentice Hall
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Table of Contents

Financial and Managerial Accounting -Financial , Chapter 1-15 1/e Horngren Harrison Braun
Accounting and the Business Environment
Describe the modern business environment and the role of information in that environment
Define accounting and its role in creating financial information
Describe the corporate form of business
Describe basic accounting principles and concepts
Describe the fundamental accounting equation and its components
Use the fundamental accounting equation to record and summarize transactions
Develop an income statement, statement of retained earnings, statement of cash flows and a balance sheet from the summary of transactions
Recording Business Transactions
Describe the basic tools of an accounting system, the account, the ledger, and the journal
Describe the double-entry system and define debits and credits
Explain the flow of information through an accounting system by use of journals and ledgers
Explain the purpose and use of source documentation in the accounting system
Prepare trial balances and explain their use and limitations
The Adjusting Process
Define accrual accounting and distinguish between accrual and cash-based accounting
Describe the basic concepts underpinning accrual accounting, including the time-period concept, revenue recognition rules and the matching principle
Define and distinguish between prepaid expenses and accrued expenses
Describe and utilize the process of adjusting account balances
Prepare an adjusted trial balance
Use an adjusted trial balance to prepare financial statements
Completing the Accounting Cycle and Accounting
Identify the principles of accounting s<$$$>
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