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ISBN:9780256209167

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简介

#Rev. ed. of: Financial accounting.#Includes bibliographical references and index.

目录

1 Accounting in Business Organizations and Society
2 Financial Statements and Accounting Principles
3 Recording Transactions
4 Adjusting the Accounts and Preparing the Statements
Appendix A Work Sheets and Reversing Entries
5 Concluding the Accounting Cycle and Expanding the Balance Sheet
6 Accounting for Merchandising Activities
7 Accounting for Cash
8 Short Term Investments and Receivables
9 Inventories and Cost of Goods Sold
10 Plant and Equipment
11 Natural Resources, Intangible Assets, and Long Term Investments
12 Current and Long Term Liabilities
13 Installment Notes Payable and Bonds
14 Corporations, Proprietorships, and Partnerships
15 Additional Corporate Transactions; Reporting Income and Retained Earnings; Earnings Per Share
16 Reporting and Using Cash Flows in Decision Making
17 Analyzing Financial Statements
Appendix B Accounting Principles, the FASB's Conceptual Framework, and Alternative Valuation Methods
Appendix C Special Journals
Appendix D Present and Future Values: An Expansion
Appendix E Southwest Airlines Co. 1994 Financial Statements with Footnotes
Appendix F Lands' End, Inc. 1995 Financial Statements with Footnotes

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