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商品簡介
•Offering fully updated and integrated coverage of the current environment of financial reporting, FINANCIAL ACCOUNTING, Tenth Edition, includes integrated coverage of fair value accounting at appropriate points. In addition, developments involving international financial reporting standards (IFRS) are integrated where applicable and often denoted with an IFRS icon.
•Updated "Decision Point" features allow students to see how real companies depend on accounting information to make decisions. Appearing at the beginning of each chapter and referenced throughout, students continually refer chapter content to familiar real-world companies. This consistent relevance ensures students become intelligent readers of financial statements. At the end of each chapter, "A Look Back" boxes revisit the companies introduced in the "Decision Point" features and prompt students to hone their critical-thinking skills by examining the impact of the chapter concepts on the focus company. Company data is updated, and there are three completely new companies in the tenth edition.
•Enhanced "Stop, Review, and Apply" features following each learning objective section review key concepts and information by providing a series of discussion questions and short exercises for students to complete based on the material they have just learned. New to this edition, select "Stop, Review, and Apply" features include brief exercises with solutions that reinforce the connection between individual transactions and financial statements.
•The fresh, streamlined design emphasizes user-oriented content and features captioned photos, company logos, new line art, and a contemporary color palette that visually unifies the text's elements to aid students' understanding of financial accounting.
•The revised and refocused content makes the text accessible to a broad range of interests and levels of reading ability. Whenever possible, detailed information has been made more concise by shortening paragraphs or breaking sentences into numbered and bulleted lists. In addition, concise exhibits and icons indicate and clarify core concepts.
•Updated! Revised "procedural" (bookkeeping) material now focuses on practical application of accounting concepts in real-world scenarios.
目次
2. Analyzing Business Transactions.
3. Measuring Business Income.
4. Financial Reporting and Analysis.
5. The Operating Cycle and Merchandising Operations.
6. Inventories.
7. Cash and Receivables.
8. Current Liabilities and Fair Value Accounting.
9. Long-Term Assets.
10. Long-Term Liabilities.
11. Contributed Capital.
12. The Corporate Income Statement and the Statement of Stockholders' Equity.
13. The Statement of Cash Flows.
14. Financial Performance Measurement.
15. Investments.
Appendix A: Accounting for Unincorporated Businesses.
Appendix B: Present Value Tables.
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