Description

Book Synopsis


Table of Contents

Part 1: An Overview of Financial Accounting 1

1 Financial Accounting and Its Economic Context 2

2 A Closer Look at the Financial Statements 31

Part 2: Measurement, Mechanics, and Use of Financial Statements 75

3 The Measurement Fundamentals of Financial Accounting 76

4 The Mechanics of Financial Accounting 111

5 Using Financial Statement Information 173

Part 3: Assets: A Closer Look 231

6 The Current Asset Classification, Cash, and Accounts Receivable 232

7 Merchandise Inventory 271

8 Investments in Equity Securities 313

9 Long-Lived Assets 357

Part 4: Liabilities and Shareholders’ Equity: A Closer Look 401

10 Introduction to Liabilities: Economic Consequences, Current Liabilities, and Contingencies 402

11 Long-Term Liabilities: Notes, Bonds, and Leases 444

12 Shareholders’ Equity 492

13 The Complete Income Statement 542

14 The Statement of Cash Flows 578

Appendix A The Time Value of Money 633

Appendix B Predictive Data Analytics and Financial Accounting 661

Appendix C Quality of Earnings Cases: A Comprehensive Review 667

Glossary 698

Index 729

Financial Accounting

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    A Loose-leaf by Jamie Pratt, Michael F. Peters

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      Book details

      Publisher John Wiley & Sons Inc
      Published 15 December 2020
      ISBN-13 9781119745327
      978-1119745327
      ISBN-10 1119745322
      Also in:
      Accounting Finance and accounting

      Description

      Book Synopsis


      Table of Contents

      Part 1: An Overview of Financial Accounting 1

      1 Financial Accounting and Its Economic Context 2

      2 A Closer Look at the Financial Statements 31

      Part 2: Measurement, Mechanics, and Use of Financial Statements 75

      3 The Measurement Fundamentals of Financial Accounting 76

      4 The Mechanics of Financial Accounting 111

      5 Using Financial Statement Information 173

      Part 3: Assets: A Closer Look 231

      6 The Current Asset Classification, Cash, and Accounts Receivable 232

      7 Merchandise Inventory 271

      8 Investments in Equity Securities 313

      9 Long-Lived Assets 357

      Part 4: Liabilities and Shareholders’ Equity: A Closer Look 401

      10 Introduction to Liabilities: Economic Consequences, Current Liabilities, and Contingencies 402

      11 Long-Term Liabilities: Notes, Bonds, and Leases 444

      12 Shareholders’ Equity 492

      13 The Complete Income Statement 542

      14 The Statement of Cash Flows 578

      Appendix A The Time Value of Money 633

      Appendix B Predictive Data Analytics and Financial Accounting 661

      Appendix C Quality of Earnings Cases: A Comprehensive Review 667

      Glossary 698

      Index 729

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