Год выпуска: 2005
Автор: Charles T Horngren
Жанр: Учебное пособие
Издательство: Prentice Hall
ISBN: 0131479725
Формат: PDF
Качество: Отсканированные страницы
Количество страниц: 676

Introductory Financial Accounting, 9e provides a unique and perfect blend of robust financial statement analysis with early statement of cash flows coverage. It is directed at those who will analyze real financial statements, and make business decisions based upon that analysis. Real statements are used throughout (Starbucks). Statement of Cash Flows comes earlier in this book than most. Material is focused on analysis of financial statements — ratios introduced early and often, special "Portfolio” section provides a "road map” to financial statement analysis, and special section in end-of-chapter problems focuses on analyzing financial statements (using Starbucks financial statements). Features strong coverage of statement of cash flows (Ch 5) --an essential financial statement, one of growing importance, and should be regarded as a basic statement. For financial accountants.

Brief contents

Preface xv

1 Accounting: The Language of Business 2

2 Measuring Income to Assess Performance 46

3 Recording Transactions 90

4 Accrual Accounting and Financial Statements   138

5 Statement of Cash Flows 182

6 Accounting for Sales 230

7 Inventories and Cost of Goods Sold 278

8 Long-Lived Assets and Depreciation 334

9 Liabilities and Interest 382

10 Stockholders'Equity 440

11 Intercorporate Investments and Consolidations 488 &2 Financial Statement Analysis 534

Appendix A Al Glossary G1 Index II Photo Credits PI