Financial Accounting / Edition 3

Financial Accounting / Edition 3

by Jamie Pratt
     
 

The fifth edition of this text on introductory financial reporting and analysis contains new elements designed to enhance the text's economic decision-making theme, and updated real-world references, many on the Internet-based economy. For this edition, questions are placed within chapters rather than at the end, and all questions and exercises refer to real-world… See more details below

Overview

The fifth edition of this text on introductory financial reporting and analysis contains new elements designed to enhance the text's economic decision-making theme, and updated real-world references, many on the Internet-based economy. For this edition, questions are placed within chapters rather than at the end, and all questions and exercises refer to real-world companies and events. Sections cover financial accounting and its economic contact, use of financial statements, assets, liabilities and stockholders' equity, and income and cash flows. Pratt teaches accounting and chairs the Department of Accounting and Information Systems at Indiana University. Annotation c. Book News, Inc., Portland, OR

Product Details

ISBN-13:
9780538855846
Publisher:
South-Western
Publication date:
08/28/1996
Series:
Accounting Series
Edition description:
Older Edition

Meet the Author

Jamie Pratt, PhD, is a KPMG Professor of Accounting at Indiana University. He has authored several articles as well as two other texts. Dr. Pratt currently serves as the secretary of the board for the Pratt Corporation and is on the Educational Advisory Committee of the American Accounting Association (AAA). He previously served in the capacity of program chair of the AAA, associate editor forThe Accounting Review, and various editorial boards.

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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