Fundamentals of Accounting for Decision Making

by Ferris, Kenneth R.; Haskins, Mark E.; Sack, Robert H.; Allen, Brandt R.

ISBN13:
9780072358605
ISBN10:
0072358602
Edition: 1st
Format: Paperback
Copyright: 1999-08-01
Publisher: McGraw-Hill Primis Custom Publishing
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Summary

A revision of Financial Accounting and Reporting, this text is suitable for an introductory financial accounting course at either the undergraduate or MBA level. The book assumes no prior financial accounting exposure on the part of the student. The book does assume that the instructor is interested in positioning financial accounting as an important element in managing a business enterprise and in communicatiing that enterprise's performance to interested constituencies. The text adopts a business-context, user-orientation outlook as a central emphasis and places moderate emphasis on the procedural aspects of financial accounting.At either the undergraduate or the MBA level, instructors have the flexibility to pitch their use of the text with some slight alterations to the basic emphases. They can do this through their selection of end of chapter assignments. These assignments provide an array of choices, from the purely conceptual to the purely procedural, and in between. Moreover, instructors can go into more of the technical details of a topic if they choose by incorporating the chapter appendices.An instructor's manual is available simply contact shirley_grall@mcgraw-hill.com for a copy.

Part I - Overview of Accounting and Financial Statements

Chapter 1 - Accounting as the Language of Business

Chapter 2 - There is More to Accounting than Meets the Eye

Chapter 3 - The Accounting Process

Part II - Using and Understanding the Basic Financial Statements

Chapter 4 - The Balance Sheet

Chapter 5 - The Income Statement

Chapter 6 - The Statement of Cash Flows

Chapter 7 - Analyzing and Understanding Corporate Financial Reports

Part III - Measuring and Reporting Assets and Equities Using Generally Accepted Accounting Principles

Chapter 8 - Trade Receivables and Marketable Securities

Chapter 9 - Inventories and the Cost of Goods Sold

Chapter 10 - Active Investments and Business Combinations

Chapter 11 - Noncurrent Assets: Fixed Assets, Intangible Assets, and Natural Resources

Chapter 12 - Accounting for Liabilities: Basic Concepts, Payables, Accruals, and Interest-Bearing Debt

Chapter 13 - Leases, Retirement Benefits, and Deferred Income Taxes

Chapter 14 - Owners' Equity

Part IV - Special Consideratons in Preparing and Using Accounting Data

Chapter 15 - Communicating Corporate Value

Supplemental Materials

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