Introduction to Financial Accounting: Global Edition

• Autore: Sundem Gary L
• Pubblicazione: [Place of publication not identified], : Pearson Education Limited, 2012
• Edizione: 10th ed.
• Descrizione fisica: 1 online resource (624 pages)
• Persona (resp. second.): ElliotJohn A; PhilbrickDonna
• Note generali: Bibliographic Level Mode of Issuance: Monograph
• Nota di contenuto: Cover -- Contents -- Preface -- Acknowledgements -- Chapter 1 Accounting: The Language of Business -- Starbucks Corporation -- The Nature of Accounting -- The Balance Sheet -- Balance Sheet Transactions -- Types of Ownership -- Accounting Differences Between Proprietorships, Partnerships, and Corporations -- Stockholders and the Board of Directors -- Regulation of Financial Reporting -- Credibility and the Role of Auditing -- The Accounting Profession -- Career Opportunities for Accountants -- Highlights to Remember -- Accounting Vocabulary -- Assignment Material -- Chapter 2 Measuring Income to Assess Performance -- Pick n Pay -- Introduction to Income Measurement -- Measuring Income -- The Income Statement -- Accounting for Dividends and Retained Earnings -- Some Basic Concepts -- Four Popular Financial Ratios -- The Portfolio -- Highlights to Remember -- Appendix 2: Cost-Benefit Criterion and Accounting Regulation -- Accounting Vocabulary -- Assignment Material -- Chapter 3 Recording Transactions -- Gap -- The Double-Entry Accounting System -- Debits and Credits -- The Recording Process -- Analyzing, Journalizing, and Posting the Biwheels Transactions -- Biwheels' Transactions in the Journal and Ledger -- Preparing the Trial Balance -- Effects of Errors -- Incomplete Records -- Data Processing and Accounting Systems -- Highlights to Remember -- Accounting Vocabulary -- Assignment Material -- Chapter 4 Accrual Accounting and Financial Statements -- Anglo Platinum Limited -- Adjustments to the Accounts -- I. Expiration of Unexpired Costs -- II. Earning of Revenues Received in Advance -- III. Accrual of Unrecorded Expenses -- IV. Accrual of Unrecorded Revenues -- The Adjusting Process in Perspective -- Classified Balance Sheet -- Income Statement -- Profitability Evaluation Ratios -- Highlights to Remember -- Accounting Vocabulary. ; Assignment Material -- Chapter 5 Statement of Cash Flows -- Nike -- Overview of Statement of Cash Flows -- Preparing a Statement of Cash Flows -- Cash Flow from Operating Activities -- The Statement of Cash Flows and the Balance Sheet Equation -- Examples of Statements of Cash Flows -- The Importance of Cash Flow -- Highlights to Remember -- Accounting Vocabulary -- Assignment Material -- Chapter 6 Accounting for Sales -- Oracle Corporation -- Recognition of Sales Revenue -- Measurement of Sales Revenue -- Cash -- Credit Sales and Accounts Receivable -- Measurement of Uncollectible Accounts -- Assessing the Level of Accounts Receivable -- Overview of Internal Control -- Highlights to Remember -- Appendix 6: Bank Reconciliations -- Accounting Vocabulary -- Assignment Material -- Chapter 7 Inventories and Cost of Goods Sold -- The Home Depot -- Gross Profit and Cost of Goods Sold -- Perpetual and Periodic Inventory Systems -- Cost of Merchandise Acquired -- Comparing Accounting Procedures for Periodic and Perpetual Inventory Systems -- Principal Inventory Valuation Methods -- Lower-of-Cost-or-Market Method -- Effects of Inventory Errors -- Cutoff Errors and Inventory Valuation -- The Importance of Gross Profits -- Gross Profit Percentages and Accuracy of Records -- Internal Control of Inventories -- Highlights to Remember -- Appendix 7A: Characteristics and Consequences of LIFO -- Appendix 7B: Inventory in a Manufacturing Environment -- Accounting Vocabulary -- Assignment Material -- Chapter 8 Long-Lived Assets -- Intel Corporation -- Overview of Long-Lived Assets -- Contrasting Long-Lived Asset Expenditures with Expenses -- Acquisition Cost of Tangible Assets -- Accounting Alternatives Subsequent to Acquisition -- Depreciation of Buildings and Equipment -- Changes in Estimated Useful Life or Residual Value. ; Contrasting Income Tax and Shareholder Reporting -- Depreciation and Cash Flow -- Expenditures After Acquisition -- Gains and Losses on Sales of Tangible Assets -- Revaluation of Tangible Assets -- Intangible Assets -- Goodwill -- Depletion of Natural Resources -- Highlights to Remember -- Accounting Vocabulary -- Assignment Material -- Chapter 9 Liabilities and Interest -- Jack in the Box -- Liabilities in Perspective -- Accounting for Current Liabilities -- Long-Term Liabilities -- Bond Accounting -- Accounting for Leases -- Other Long-Term Liabilities, Including Pensions and Deferred Taxes -- Debt Ratios and Interest-Coverage Ratios -- Highlights to Remember -- Appendix 9: Compound Interest, Future Value, and Present Value -- Accounting Vocabulary -- Assignment Material -- Chapter 10 Stockholders' Equity -- United Parcel Service (UPS) -- Background on Stockholders' Equity -- Accounting for Common Stock in Publicly Held Corporations -- Cash Dividends -- Preferred Stock -- Additional Stock Issuance -- Stock Splits and Stock Dividends -- Repurchase of Shares -- Other Issuances of Common Stock -- Retained Earnings Restrictions -- Other Components of Stockholders' Equity -- Financial Ratios Related to Stockholders' Equity -- Highlights to Remember -- Accounting Vocabulary -- Assignment Material -- Chapter 11 Intercorporate Investments and Consolidations -- Ford -- An Overview of Corporate Investments -- Short-Term Investments -- Long-Term Investments in Bonds -- The Market and Equity Methods for Intercorporate Investments -- Consolidated Financial Statements -- Purchase Price Not Equal to Book Value -- Equity Affiliates, Noncontrolling Interest, and the Statement of Cash Flows -- Summary of Accounting for Equity Securities -- Highlights to Remember -- Accounting Vocabulary -- Assignment Material -- Chapter 12 Financial Statement Analysis -- Nike. ; Sources of Information About Companies -- Objectives of Financial Statement Analysis -- Evaluating Trends and Components of the Business -- Financial Ratios -- Operating Performance and Financing Decisions -- Prominence of Earnings per Share -- Disclosure of Irregular Items -- International Issues -- Valuation Issues -- Relating Cash Flow and Net Income -- Highlights to Remember -- Accounting Vocabulary -- Assignment Material -- Glossary -- Photo Credits.
• Sommario/riassunto: For Introductory Financial Accounting courses at the MBA level, and for rigorous undergraduate courses. This Global Edition has been edited to include enhancements making it more relevant to students outside the United States. The editorial team at Pearson has worked closely with educators around the globe to include: A unique blend of theory, practice, and robust financial statement analysis. Introduction to Financial Accounting describes the most widely accepted accounting theory and practice with an emphasis on using and analyzing the information in financial statements. This text also compares U.S. GAAP to IFRS where relevant. &nbsp.
• Altri titoli varianti: Introduction to Financial Accounting
• Titolo autorizzato: Introduction to Financial Accounting: Global Edition
• ISBN: 0-273-77024-1
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910150211503321
• Lo trovi qui: Univ. Federico II