Financial Accounting / Edition 4

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Financial Accounting, 7e helps users LEARN, PRACTICE, and REMBEMBER the accounting cycle. A specially designed Accounting Cycle Tutorial program is integrated in the first three chapters (icons in the margin point readers to an online program, a free website that accompanies the book). The program includes tutorials, interactive animations, and practice questions that provide readers with additional, beyond the book instruction on the accounting cycle. This book also provides a no password required online practice environment where readers can work on problems that help them master the accounting cycle and gauge their comprehension. A unique Accounting Cycle Pocket Guide is included for readers to use as a handy reference—it illustrates the key steps in the accounting cycle.

This book covers the full range of topics in financial accounting: financial statements, processing information, accrual accounting, internal control and cash, short-term investments and receivables, inventory, plant assets, current and long-term liabilities, stockholders' equity, long-term investments and international operations, using the income statement and statement of stockholders' equity, the statement of cash flows, and financial statement analysis.

For accountants and employees in accounting departments.

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Editorial Reviews

New edition of a text in which Harrison (Baylor U.) and Horngren (Stanford U.) discuss all aspects of financial accounting. The 12 chapters cover financial statements, processing information, accrual accounting, internal control and cash, plant assets, short-term investments and receivables, inventory, stockholders' equity, using the income statement and the statement of stockholders' equity, current and long-term liabilities, long-term investments and international, and the statement of cash flows. New features include short exercises to open the assignment material for each chapter, and Excel application problems. Annotation c. Book News, Inc., Portland, OR (
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Product Details

  • ISBN-13: 9780130128461
  • Publisher: Prentice Hall Professional Technical Reference
  • Publication date: 7/28/2000
  • Series: Charles T. Horngren Accounting Series
  • Edition description: Older Edition
  • Edition number: 4
  • Pages: 736

Table of Contents

Ch. 1 The final statements 2
Spotlight : YUM! brands 2
Business decisions 5
Accounting : the language of business 5
Accounting alert : we need an audit to validate the financial statements 7
Accounting's foundation : principles and concepts 9
The accounting equation 12
The financial statements 14
Relationships among the financial statements 22
Making managerial decisions : in evaluating a company, what do decision makers look for? 24
Ch. 2 Transaction analysis 48
Spotlight : Apple Computer, Inc. 48
Transactions 50
The account 50
Accounting alert : single-entry accounting doesn't cut it 53
Accounting for business transactions 53
Double-entry accounting 62
Recording transactions 65
The trial balance 71
Making managerial decisions : how to measure results of operations and financial position 76
Ch. 3 Using accrual accounting to measure income 104
Spotlight : Callaway Golf Company 104
Accrual accounting versus cash-basis accounting 106
Accounting alert : cash-basis accounting doesn't cut it either 107
Accounting alert : earnings management and cookie jar reserves 110
Updating the accounts : the adjustment process 111
Preparing the financial statements 124
Formats for the financial statements 133
Using accounting ratios 134
Making managerial decisions : using the current ratio and the debt ratio 138
Ch. 4 Internal control & cash 172
Spotlight : Merrill Lynch takes a hit 172
Internal control 174
Accounting alert : are the outside auditors really independent? 177
Accounting alert : three faces of internal control 181
The bank account as a control device 182
Controlling and managing cash 189
Ethics and accounting 193
Making managerial decisions : ethical judgments 195
Ch. 5 Short-term investments & receivables 216
Spotlight : how Ford Motor Company makes its money 216
Short-term investments 218
Accounting alert : is that investment really a current asset? 221
Accounts and notes receivable 223
Making managerial decisions : managing and accounting for receivables 225
Accounting for uncollectible receivables 226
Accounting alert : shifting sales into the current period makes you look good now, but you pay for it later 231
Notes receivable 232
Using two key ratios to make decisions 235
Reporting on the statement of cash flows 237
Ch. 6 Merchandise inventory and cost of goods sold 260
Spotlight : Pier 1 Imports 260
Accounting for inventory 262
Inventory costing 267
Accounting principles related to inventory 274
Inventory and the financial statements 276
Additional inventory issues 278
Accounting alert : cooking the books to increase reported income 281
Making managerial decisions : accounting for inventory 283
App. 6A Accounting in the periodic system 309
App. 6B The LIFO reserve - converting a LIFO company's income to the FIFO basis 312
Ch. 7 Plant assets, natural resources, and intangibles 314
Spotlight : UPS to the rescue 314
Types of assets 316
Accounting alert : is that cost really an asset? 320
Measuring plant asset depreciation 320
Other issues in accounting for plant assets 327
Accounting for natural resources 334
Accounting for intangible assets 334
Reporting plant asset transactions on the statement of cash flows 337
Making managerial decisions : plant assets and related expenses 340
Ch. 8 Current & long-term liabilities 362
Spotlight : tough times for the airlines 362
Current liabilities 364
Accounting alert : are all your liabilities reported on the balance sheet? 370
Long-term liabilities : bonds 372
Making managerial decisions : financing with debt or with stock 386
Long-term liabilities : leases and pensions 387
Reporting liabilities 390
Ch. 9 Stockholders' equity 416
Spotlight : IHOP goes public 416
Organizing a corporation 419
Issuing stock 422
Accounting alert : a stock issuance for other than cash can pose an accounting problem 426
Treasury stock transactions 429
Retained earnings, dividends, and splits 431
Measuring the value of stock 435
Reporting stockholders' equity transactions 438
Making managerial decisions : investing in stock 440
Ch. 10 Long-term investments & international operations 468
Spotlight : the two parts of GE 468
Stock investments : a review 470
Available-for-sale investments 471
Accounting alert : when should we sell that investment in Hewlett-Packard stock? 475
Equity-method investments 485
Consolidated subsidiaries 477
Long-term investments in bonds and notes 481
Making managerial decisions : accounting methods for long-term investments 482
Accounting for international operations 484
Investing activities on the statement of cash flows 490
Ch. 11 The income statement & the statement of stockholders' equity 500
Spotlight : is something happening to best buy? 510
Evaluating the quality of earnings 512
Accounting alert : watch out for voluntary accounting changes that increase reported income 516
Accounting alert : beware of pro forma earnings 519
Accounting for corporate income taxes 519
Analyzing retained earnings 521
Analyzing the statement of stockholders' equity 522
Responsibility for the financial statements 524
Making managerial decisions : using the income statement and related notes in investment analysis 526
Ch. 12 The statement of cash flows 546
Spotlight : eBay outlines global business strategy 546
Basic concepts : the statement of cash flows 548
Accounting alert : how's your cash flow? : telltale signs of financial difficulty 549
Preparing the statement of cash flows : indirect method 551
Preparing the statement of cash flows : direct method 564
Measuring cash adequacy : free cash flow 573
Making managerial decisions : investor's and creditors' use of cash flow and related information 574
Ch. 13 Financial statement analysis 606
Spotlight : how well is YUM! doing? 606
Horizontal analysis 608
Vertical analysis 611
Benchmarking 613
Using ratios to make business decisions 617
Accounting alert : the limitations of ratio analysis 620
Other measures 627
Accounting alert : red flags in financial statement analysis 628
Making managerial decisions : using ratios in financial statement analysis 629
App. A YUM! Brands annual report 2003 659
App. B Pier 1 Imports annual report 2004 671
App. C Time value of money : future value and present value 679
App. D Typical charts of accounts for different types of businesses 689
App. E Summary of generally accepted accounting principles (GAAP) 691
App. F Check figures 693
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