Introduction to Financial Accounting

Introduction to Financial Accounting

  • Paperback
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Description

This edition aims to provide full coverage for undergraduates of the essentials of financial accounting while presenting relevant subject matter clearly and flexibly. It is more student-orientated than previous editions, at the same time adopting a real-world approach with many more real company examples, particularly when presenting synonyms for net income and retained income. Problems in the text are referenced to the Compact D database from Disclosure.show more

Product details

  • Paperback | 832 pages
  • 204 x 252mm | 1,400g
  • Pearson Education Limited
  • Prentice-Hall
  • Harlow, United Kingdom
  • International 2 Revised ed
  • 0130106798
  • 9780130106797

Table of contents

Part 1 The fundamentals of accounting: entities and balance sheets; the income statement; the accrual basis; the recording process; journals and ledgers; accounting adjustments and financial statement preparation; accounting cycle - recording and formal presentation. Part 2 Major elements of basic financial statments: sales revenue, cash and accounts receivable; valuing inventories and measuring cost of goods sold; internal control and ethics; long-lived assets and depreciation; liabilities and interest; statement of cash flows; stockholders' equity and the income statement. Part 3 Additional elements of financial statements: intercorporate investments, including consolidations; income taxes, including interperiod allocation; analysis of financial statements; financial statements - conceptual framework and income measurement.show more