Financial Accounting   
International Financial Reporting Standards    
Ninth edition
Walter T. Harrison Jr. Baylor University
Charles T. Horngren   Stanford University
C. William (Bill) Thomas   Baylor University
Themin Suwardy       Singapore Management University
Brief Contents
“I Get It” xvii
Hallmark Features xviii
New to the Ninth Edition xxii
Students Will “Get It” Anytime, Anywhere with the Student Learning
System! xxiv
Student Resources xxvi
Instructor Resources xxvii
Acknowledgments xxviii
Accounting Careers: Much More Than Counting Things xxxi
Chapter 1 Conceptual Framework and Financial Statements 1
Chapter 2 Recording Business Transactions 61
Chapter 3 Accrual Accounting 137
Chapter 4 Presentation of Financial Statements 219
Chapter 5 Internals Control, Cash, and Receivables 269
Chapter 6 Inventory and Merchandizing Operations 353
Chapter 7 PPE and Intangibles 417
Chapter 8 Investments and International Operations 481
Chapter 9 Liabilities 537
Chapter 10 Shareholders’ Equity 605
Chapter 11 The Statement of Cash Flows 671
Chapter 12 Financial Statement Analysis 745
Appendix A Vodafone Group Plc: Annual Report Excerpts 811
Appendix B Time Value of Money: Future Value and Present Value 824
Appendix C Typical Charts of Accounts for Different Types of Businesses 836
Appendix D International Financial Reporting Standards 838
Glindex 841
Company Index 849