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

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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

1 Financial Accounting and Its Economic Context 2

2 The Financial Statements 33

3 The Measurement Fundamentals of Financial Accounting 74

4 The Mechanics of Financial Accounting 106

5 Using Financial Statement Information 166

6 The Current Asset Classification, Cash, and Accounts Receivable 228

7 Merchandise Inventory 274

8 Investments in Equity Securities 313

9 Long-Lived Assets 362

10 Introduction to Liabilities: Economic Consequences, Current Liabilities, and Contingencies 410

11 Long-term Liabilities: Notes, Bonds, and Leases 457

12 Shareholders' Equity 511

13 The Complete Income Statement 564

14 The Statement of Cash Flows 605

App. A The Time Value of Money 662

App. B Quality of Earnings Cases: A Comprehensive Review 687

App. C 2006 Pepsico Annual Report 720

Glossary 754

Subject Index 781

Company Index 789

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