Financial Accounting in an Economic Context / Edition 6by Jamie Pratt
Pub. Date: 02/25/2005
This text offers a "Wall Street," real-world approach by presenting accounting in an economic context. Three fundamental themes: economics, measurement, and mechanics, direct students to not only comprehend financial statements, but also the effect of the decisions behind the statements for all stakeholders. A new, flexible structure allows instructors to teach from either a user- or preparer-orientation.
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- Older Edition
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- 8.31(w) x 10.14(h) x 1.30(d)
Table of ContentsPart 1: An Overview of Financial Accounting.
1. Financial Accounting and its Economic Context.
2. The Financial Statements.
Part 2: Use, Measurement, and Mechanics of Financial Statements.
3. Using Financial Statement Information.
4. The Measurement Fundamentals of Financial Accounting.
5. The Mechanics of Financial Accounting.
Part 3: Assets: A Closer Look.
6. The Current Asset Classification, Cash, and Accounts Receivable.
7. Merchandise Inventory.
8. Investments in Equity Securities.
9. Long-Lived Assets.
Part 4: Liabilities and Stockholder's Equity: A Closer Look.
10. Introduction to Liabilities: Economic Consequences, Current Liabilities, and Contingencies.
11. Long-Term Liabilities: Notes, Bonds, and Leases.
12. Stockholders' Equity.
Part 5: Income and Flows.
13. The Complete Income Statement.
14. The Statement of Cash Flows.
Appendix A: The Annual Report of Nike, Inc.
Appendix B: The Time Value of Money.
Appendix C: Quality of Earnings Cases.
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