【资料名称】:Financial Accounting (7th Edition)
【资料作者】:Walter T. Harrison , Charles T. Horngren
【出版社】:Prentice Hall; 7 edition (February 9, 2008)
【简介及目录】:
Editorial ReviewsProduct DescriptionFinancial Accounting, 7e helps users LEARN, PRACTICE, and REMBEMBER the accounting cycle. A specially designed Accounting Cycle Tutorial program is integrated in the first three chapters (icons in the margin point readers to an online program, a free website that accompanies the book). The program includes tutorials, interactive animations, and practice questions that provide readers with additional, beyond the book instruction on the accounting cycle. This book also provides a no password required online practice environment where readers can work on problems that help them master the accounting cycle and gauge their comprehension. A unique Accounting Cycle Pocket Guide is included for readers to use as a handy reference—it illustrates the key steps in the accounting cycle. This book covers the full range of topics in financial accounting: financial statements, processing information, accrual accounting, internal control and cash, short-term investments and receivables, inventory, plant assets, current and long-term liabilities, stockholders' equity, long-term investments and international operations, using the income statement and statement of stockholders' equity, the statement of cash flows, and financial statement analysis. For accountants and employees in accounting departments.
Preface
Prologue
Chapter 1 The Financial Statements 1
Chapter 2 Transaction Analysis 53
Chapter 3 Accrual Accounting & Income 125
Chapter 4 Internal Control & Cash 213
Chapter 5 Short-Term Investments & Receivables 261
Chapter 6 Inventory & Cost of Goods Sold 309
Chapter 7 Plant Assets & Intangibles 367
Chapter 8 Liabilities 417
Chapter 9 Stockholders’ Equity 477
Chapter 10 Long-Term Investments & InternationalOperations 537
Chapter 11 The Income Statement & the Statement ofStockholders’ Equity 583
Chapter 12 The Statement of Cash Flows 619
Chapter 13 Financial Statement Analysis 685
Appendix A: YUM! Brands Annual Report 2006 745
Appendix B: Pier 1 Imports Annual Report 2006 763
Appendix C: Time Value of Money: Future Value and PresentValue 777
Appendix D: Typical Charts of Accounts for Different Types ofBusinesses 787
Appendix E: Summary of Generally Accepted AccountingPrinciples (GAAP) 789
Appendix F: Check Figures for Assignment Materials 791Company Index 799G lindex 803