Introduction to Financial Accounting

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More About This Textbook

Overview

This best-selling book offers a relevant, real-world approach to financial accounting. Readers learn how to evaluate and analyze a typical corporate annual report and to use accounting as a tool in understanding business. The Eighth Edition now includes: real-world company examples such as Cisco, Nantucket Nectars, and Teva; new "Cognitive Exercises" and "Business First" boxes; new on-line courses and step-by-step tutorials on the leading professional software packages; and new CD-ROM series, "Mastering Accounting." The book's chapters cover accounting: the language of business, measuring income to assess performance, recording transactions, using financial statements, accounting for sales, inventories and cost of goods sold, long-lived assets and depreciation, liabilities and interest, valuing and accounting for bonds and leases, statement of cash flows, stockholders' equity, intercorporate investments and consolidations, financial statement analysis, and conceptual framework and measurement techniques.
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Product Details

Table of Contents

Pt. 1 The Fundamentals of Accounting
1 Entities and Balance Sheets 1
2 Income Measurement: The Accrual Basis 38
3 The Recording Process: Journals and Ledgers 86
4 Accounting Adjustments and Financial Statement Preparation 130
5 Accounting Cycle: Recording and Formal Presentation 169
Pt. 2 Major Elements of Basic Financial Statements
6 Sales Revenue, Cash, and Accounts Receivable 230
7 Valuing Inventories, Cost of Goods Sold, and Gross Profit 263
8 Internal Control and Ethics 319
9 Long-Lived Assets and Depreciation 374
10 Liabilities and Interest 427
11 Statement of Cash Flows 488
12 Stockholders' Equity 534
Pt. 3 Additional Elements of Financial Statements
13 Intercorporate Investments, Including Consolidations 581
14 Income Taxes, Including Interperiod Allocation 630
15 Analysis of Financial Statements 667
16 Financial Statements: Conceptual Framework and Income Measurement 719
Appendix A: Wal-Mart Annual Report 759
Appendix B: Recommended Readings 773
Glossary 775
Index 795
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