Financial accounting : an introduction to concepts, methods, and uses /
| Основен автор: | Davidson, Sidney, 1919-2007. |
|---|---|
| Други автори: | Stickney, Clyde P., 1944-, Weil, Roman L. |
| Формат: | Книга |
| Език: | English |
| Публикувано: |
Chicago :
Dryden Press,
c1988.
|
| Издание: | 5th ed. |
| Серия: |
Dryden Press series in accounting.
|
| Предмети: |
Съдържание:
- Pt. 1. Overview of financial statements:
- Introduction to business activities and overview of pricipal financial statements
- pt. 2. Accounting concepts and methods:
- Balance sheet: presenting the investments and financing of a firm
- Income statement: reporting the results of operating activities
- Income statement: extensions of the accrual concept
- Statement of cash flows: reporting the effects of operating, investing, and financing activities on cash flows
- Introduction to financial statement analysis
- pt. 3. Measuring and reporting assets and equities using generally accepted accounting priciples:
- The liquid assets: cash, m arketable securities, and receivables
- Inventories: the source of operating profits
- Plant, equipment, and intangible assets: the source of operating capacity
- Liabilities: introduction
- Liabilities: interest imputation, leases, off-balance-sheet financing, deferred income taxes, and pensions
- Owners' equity
- Long-term investments in corporate securities
- Statement of cash flows: another look
- pt. 4. Synthesis:
- Significance and implications of alternative accounting priciples
- Appendix a: Compound interest concpets and applications.