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FINANCIAL ACCOUNTING A BUSINESS PROCESS APPROACH


REIMERS J.

wydawnictwo: PRENTICE HALL , rok wydania 2001, wydanie I

cena netto: 190.00 Twoja cena  180,50 zł + 5% vat - dodaj do koszyka

Financial Accounting: A Business Process Approach

For courses in Principles of Accounting and Financial Accounting.

Financial Accounting: A Business Process Approach attempts to bridge the gap between business and accounting. It starts out by setting the stage with a description of what a business is all about. This provides a framework in which students can see how accounting relates to and reports on business activities. This book shows how accounting fits into business as a company is created, operated, and expanded.
The traditional financial statements and the accounting equation are emphasized; but how accounting relates to business processes is at the core. The book is for financial statement users and preparers. It's for accounting majors and non-majors and even for non-business majors.

Table of Contents

I. INTRODUCTION TO BUSINESS AND ACCOUNTING.

1. Business: What's It All About?
2. Qualities of Accounting Information.
3. Accruals and Deferrals: Timing Is Everything in Accounting.
4. Keeping the Books: The Mechanics of an Accounting System.

II. BUSINESS PROCESS AND ACCOUNTING: THE BUSINESS CYCLE.

5. Acquisitions: Purchases and Use of Business Assets.
6. Acquisition/Payment: Inventories and Liabilities.
7. The Sales and Collection Process.
8. Special Acquisitions: Financing a Business with Debt.
9. Special Acquisitions: Financing a Business with Equity.

III. OTHER FINANCIAL REPORTING TOPICS.

10. Preparing a Statement of Cash Flows.
11. Financial Statement Analysis.
Appendix A: Pier I Imports Annual Report.
Appendix B: Present and Future Value Tables.
Appendix C: Check Figures for End-of-Chapter Problems.

450 pages

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