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Financial Accounting

ISBN: 9780030204838 | 0030204836
Edition: 2nd
Format: Hardcover
Publisher: South-Western College Pub
Pub. Date: 10/1/1997

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Table of Contents
Prefaceix
PART I The Accounting Model1(214)
Accounting as a Form of Communication
2(50)
... MORE
Financial Statements and the Annual Report
52(50)
Processing Accounting Information
102(44)
Income Measurement and Accrual Accounting
146(69)
Appendix 4A Accounting Tools: Work Sheets and Reversing Entries
175(40)
PART II Accounting for Assets215(190)
Merchandise Accounting and Internal Control
216(46)
Appendix 5A Accounting Tools: Internal Control for a Merchandising Company
236(26)
Inventories and cost of Goods Sold
262(50)
Appendix 6A Accounting Tools: Inventory Costing Methods with the Use of a Perpetual Inventory System
287(25)
Cash and Receivables
312(48)
Operating Assets: Property, Plant, and Equipment, Natural Resources, and Intangibles
360(45)
PART III Accounting for Liabilities and Owners' Equity405(196)
Current Liabilities, Contingent Liabilities, and the Time Value of Money
406(56)
Appendix 9A Accounting Tools: Payroll Accounting
436(26)
Long-Term Liabilities
462(46)
Stockholders' Equity
508(50)
Appendix 11A Accounting Tools: Unincorporated Businesses
532(26)
Analysis of Retained Earnings and Stockholders' Equity
558(43)
PART IV Additional Topics in Financial Reporting601
Additional Reporting Issues: Intercompany Investments and Foreign Currency
602(62)
The Statement of Cash Flows
664(68)
Appendix 14A Accounting Tools: A Work-Sheet Approach to the Statement of Cash Flows
700
Financial Statement Analysis
732
Appendix: Financial Statements for Ben & Jerry's Homemade, Inc.A-1
Index of ``From Concept to Practice'' AssignmentsB-1
GlossaryG-1
Photo CreditsC-1
Company IndexI-1
Subject IndexI-3

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