Financial Accounting / Edition 3

Financial Accounting / Edition 3

by Jamie Pratt, Joseph H. Anthony, Robin P. Clement
     
 

ISBN-10: 0538855851

ISBN-13: 9780538855853

Pub. Date: 08/28/1996

Publisher: Cengage Learning

A valuable resource for any business professional, this book shows how performance metrics available from the financial statements, shareholder value creation, and the firm's market value are all tied together. It also explores earnings management, including the use of discretion by management in the preparation of the financial statements to cast a favorable

Overview

A valuable resource for any business professional, this book shows how performance metrics available from the financial statements, shareholder value creation, and the firm's market value are all tied together. It also explores earnings management, including the use of discretion by management in the preparation of the financial statements to cast a favorable picture of the financial performance and condition of the firm. Readers will then delve more deeply into the methods used to account for operating, investing, and financing transactions.

Product Details

ISBN-13:
9780538855853
Publisher:
Cengage Learning
Publication date:
08/28/1996
Series:
Accounting Series
Edition description:
Older Edition
Pages:
280

Table of Contents

Part 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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