Financial Accounting: International Financial Reporting Standards 9/e
商品簡介
For introductory courses in Financial Accounting taught from a more traditional “preparer” approach.
Financial Accounting helps students “nail” the accounting cycle up front in order to increase success and retention later on. The concepts and mechanics students learn in the critical ‘accounting cycle’ chapters are used consistently and repetitively—and with clear-cut details and explanations—throughout the remainder of the text, minimizing confusion.
Consistency, Repetition, and a High Level of Detail
Throughout the text, the core concepts and mechanics are brought together using consistent language, format, and formulas. Students also receive thorough explanations and details that show the meaning behind each concept and how to do the computation following it. So whether it’s the first transaction or the last, students perform the analysis in the same way, reinforcing their understanding, reducing the level of confusion and frustration, and helping them capture those “I get it!” moments.
Better Coverage of the Accounting Cycle from Start to Finish
•Chapter 1 introduces the accounting cycle with a brief financial statement overview, using the financial statements of J.Crew Group, Inc. This first exposure to accounting explores financial statements in depth, familiarizes students with using real business data, and points out basic relationships between the different types of statements.
•Chapter 2 continues the discussion of the accounting cycle by explaining how to analyze and record basic transactions, and builds in repetition to ensure that students understand the fundamentals when they prepare the trial balance.
•Chapter 3 concludes the discussion of the accounting cycle with adjusting and closing entries, and preparation of the related trial balances to close the loop for students. (more... 敬請連結參考網址)
New to this edition
NEW! User-Oriented Approach focuses students' attention on the meaning and relevance of information in the financial statements by adding new ratios to assist in evaluating liquidity, turnover, and profitability.
NEW! Focus on Analysis company, RadioShack Corporation. The author team collaborated with company executives to help develop relevant analytical problems using RadioShack’s financial information.
NEW! Challenge Problems have been added to every chapter, helping students develop higher-order critical thinking and problem-solving skills.
NEW! Coverage on time value of money is incorporated into Chapter 8: Long-Term Investments, highlighting its importance in measuring fair value of certain long-term assets and liabilities.
New and Updated End-of-Chapter problems, exercises, and Focus on Financials analysis questions.
EXCEL in MyAccountingLab - Coming Spring 2012. Highlights include:
•Students can get real-world Excel practice in their classes.
•Instructors have the option to assign students End-of-Chapter questions that can be completed in an Excel-simulated environment.
•Questions will be auto-graded, reported to, and visible in the grade book.
•Excel remediation will be available to students.
作者簡介
Charles T. Horngren, Stanford University
C. William Thomas, Baylor University
目次
Chapter 2 Recording Business Transactions
Chapter 3 Accrual Accounting
Chapter 4 Presentation of Financial Statements
Chapter 5 Internals Control, Cash, and Receivables
Chapter 6 Inventory and Merchandizing Operations
Chapter 7 PPE and Intangibles
Chapter 8 Investments and International Operations
Chapter 9 Liabilities
Chapter 10 Shareholders' Equity
Chapter 11 The Statement of Cash Flows
Chapter 12 Financial Statement Analysis
Appendix A Vodafone Group Pie: Annual Report Excerpts
Appendix B Time Value of Money: Future Value and Present Value
Appendix C Typical Charts of Accounts for Different Types of Businesses
Appendix D International Financial Reporting Standards
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