Introduction to Financial Accounting
Search in google:
Introduction to Financial Accounting describes the most widely accepted accounting theory and practice with an emphasis on using and analyzing the information in financial statements. This text also compares U.S. GAAP to IFRS where relevant. Accounting: The Language of Business; Measuring Income to Assess Performance; Recording Transactions; Accrual Accounting and Financial Statements; Statement of Cash Flows; Accounting for Sales; Inventories and Cost of Goods Sold; Long-Lived Assets and Depreciation; Liabilities and Interest; Stockholders’ Equity; Intercorporate Investments and Consolidations; Financial Statement AnalysisFor financial accountants.
Pt. 1The Fundamentals of Accounting1Entities and Balance Sheets12Income Measurement: The Accrual Basis383The Recording Process: Journals and Ledgers864Accounting Adjustments and Financial Statement Preparation1305Accounting Cycle: Recording and Formal Presentation169Pt. 2Major Elements of Basic Financial Statements6Sales Revenue, Cash, and Accounts Receivable2307Valuing Inventories, Cost of Goods Sold, and Gross Profit2638Internal Control and Ethics3199Long-Lived Assets and Depreciation37410Liabilities and Interest42711Statement of Cash Flows48812Stockholders' Equity534Pt. 3Additional Elements of Financial Statements13Intercorporate Investments, Including Consolidations58114Income Taxes, Including Interperiod Allocation63015Analysis of Financial Statements66716Financial Statements: Conceptual Framework and Income Measurement719Appendix A: Wal-Mart Annual Report759Appendix B: Recommended Readings773Glossary775Index795
