Info
Introduction to Financial Accounting: Global Edition
| Introduction to Financial Accounting: Global Edition |
| Autore | Sundem Gary L |
| Edizione | [10th ed.] |
| Pubbl/distr/stampa | [Place of publication not identified], : Pearson Education Limited, 2012 |
| Descrizione fisica | 1 online resource (624 pages) |
| Soggetto topico |
Accounting
Accounting literature |
| ISBN | 0-273-77024-1 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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. |
| Altri titoli varianti | Introduction to Financial Accounting |
| Record Nr. | UNINA-9910150211503321 |
Sundem Gary L
|
||
| [Place of publication not identified], : Pearson Education Limited, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Journal of accounting literature
| Journal of accounting literature |
| Pubbl/distr/stampa | Gainesville, Fla., : Published for the Accounting Research Center, University of Florida, by the Society of Accounting Research Digest, [1982]- |
| Descrizione fisica | 1 online resource |
| Disciplina | 657/.05 |
| Soggetto topico |
Accounting literature
Accounting Comptabilité - Documentation Comptabilité Accountancy |
| Soggetto genere / forma |
Periodical
periodicals. Periodicals. Périodiques. |
| ISSN | 2452-1469 |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISA-996206671603316 |
| Gainesville, Fla., : Published for the Accounting Research Center, University of Florida, by the Society of Accounting Research Digest, [1982]- | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
Journal of accounting literature
| Journal of accounting literature |
| Pubbl/distr/stampa | Gainesville, Fla., : Published for the Accounting Research Center, University of Florida, by the Society of Accounting Research Digest, [1982]- |
| Descrizione fisica | 1 online resouce |
| Disciplina | 657/.05 |
| Soggetto topico |
Accounting literature
Accounting Comptabilité - Documentation Comptabilité Accountancy |
| Soggetto genere / forma |
Periodical
periodicals. Periodicals. Périodiques. |
| ISSN | 2452-1469 |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910869897203321 |
| Gainesville, Fla., : Published for the Accounting Research Center, University of Florida, by the Society of Accounting Research Digest, [1982]- | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
