Financial Accounting： An Introduction To concepts，Methods，and Uses财务会计：概念、方法和使用 下载 pdf 百度网盘 epub 免费 2025 电子书 mobi 在线

edition holds true to the original vision of teaching the subject from both the preparer and user perspective, but with a revision focused on greater accessibility to the variety of students taught. Two annual reports (Gateway and Ben JerryÆs) and an annual update program with price stability guarantee highlight the third edition package. --This text refers to an out of print or unavailable edition of this title.

Preface

PART ONE OVERVIEW OF FINANCIAL STATEMENTS

CHAPTER 1 Introduction to Business Activities and Overview of Financial Statements and the Reporting Process

PART TWO ACCOUNTING CONCEPTS AND METHODS

CHAPTER 2 Balance Sheet: Presenting the Investments and Financing of a Firm

CHAPTER 3 Income Statement: Reporting the Results of Operating Activities

CHAPTER 4 Statement of Cash Flows: Reporting the Effects of Operating, Investing, and Financing Activities of Cash Flows

CHAPTER 5 Introduction to Financial Statement Analysis

PART THREE MEASURING AND REPORTING ASSETS AND EQUITIES USING GENERALLY ACCEPTED ACCOUNTING PRINCIPLES

CHAPTER 6 Receivables and Revenue Recognition

CHAPTER 7 Inventories: The source of Operating Profits

CHAPTER 8 Plant, Equipment, and Intangible Assets: The Source of Operating Capacity

CHAPTER 9 Liabilities: Introduction

CHAPTER 10 Liabilities: Off-Balance Sheet Financing,Leases, Deferred Income Taxes, Retirement

Benefits, and Derivatives

CHAPTER 11 Marketable Securities and Investments

CHAPTER 12 Reporting Earnings, Comprehensive Income, and shareholders' Equity

CHAPTER 13 Statement of Cash Flows: Another Look

PART FOUR SYNTHESIS

CHAPTER 14 Significance and Implications of Alternative Accounting Principles

Appendix

Compound Interest, Accounting, and Bond Tables

Glossary

Index

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