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Financial Accounting
Rok: 1989
ISBN: 9780538010405
OKCZID: 110904046
Anotace
Financial Accounting presents accounting concepts and principles using explanatory materials, demonstration problems and chapter-end materials based on real companies' financial statements. Articles from the financial press are integrated into each chapter, raising conceptual and practice issues and increasing students' understanding of "real world" accounting. Features of the book include the integration of professional exam questions into chapter-end materials, comprehensive demonstration problems adapted from actual annual reports, and excerpts from annual reports as examples of major topic areas. The text is unique in its treatment of accrual accounting in the first chapter. It also incorporates current events, including in-substance defeasance, junk bonds, computer software accounting, and international issues. The final chapter focuses on business analysis with a case orientation. This book should be of interest to first year students taking professional examinations in accounting.