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ویرایش: 11 نویسندگان: Walter T Harrison, Charles T Horngren, C William Thomas, Wendy M Tietz, Themin Suwardy سری: ISBN (شابک) : 9780134127620, 9781292211145 ناشر: Pearson سال نشر: 2018 تعداد صفحات: 816 زبان: English فرمت فایل : PDF (درصورت درخواست کاربر به PDF، EPUB یا AZW3 تبدیل می شود) حجم فایل: 22 مگابایت
کلمات کلیدی مربوط به کتاب حسابداری مالی: حسابداری
در صورت تبدیل فایل کتاب Financial Accounting به فرمت های PDF، EPUB، AZW3، MOBI و یا DJVU می توانید به پشتیبان اطلاع دهید تا فایل مورد نظر را تبدیل نمایند.
توجه داشته باشید کتاب حسابداری مالی نسخه زبان اصلی می باشد و کتاب ترجمه شده به فارسی نمی باشد. وبسایت اینترنشنال لایبرری ارائه دهنده کتاب های زبان اصلی می باشد و هیچ گونه کتاب ترجمه شده یا نوشته شده به فارسی را ارائه نمی دهد.
مقدمه -- بررسی تصویری -- صورتهای مالی -- تجزیه و تحلیل معاملات -- حسابداری تعهدی و درآمد -- کنترل داخلی و نقدینگی -- سرمایه گذاری های کوتاه مدت و مطالبات -- موجودی و بهای تمام شده کالاهای فروخته شده -- دارایی های گیاهی ، طبیعی منابع، و نامشهود - سرمایهگذاریهای بلندمدت و ارزش زمانی پول - بدهیها - حقوق صاحبان سهام - ارزیابی عملکرد: کیفیت سود، صورت سود و زیان و صورت سود جامع - تجزیه و تحلیل صورتهای مالی - پیوست a: amazon.com گزارش سالانه 2012 -- ضمیمه b: yum! برندها، شرکت گزارش سالانه 2012 - ضمیمه ج: نمودارهای معمول حسابداری برای انواع مختلف مشاغل - ضمیمه d: خلاصه اصول حسابداری پذیرفته شده عمومی (gaap) - ضمیمه e: خلاصه تفاوتهای بین U.S. gaap و ifrs متقاطع به -- شاخص شرکت
Preface -- Visual walk-through -- The financial statements -- Transaction analysis -- Accrual accounting & income -- Internal control & cash -- Short-term investments & receivables -- Inventory & cost of goods sold -- Plant assets, natural resources, & intangibles -- Long-term investments & the time value of money -- Liabilities -- Stockholders' equity -- Evaluating performance: earnings quality, the income statement, & the statement of comprehensive income -- Financial statement analysis -- Appendix a: amazon.com 2012 annual report -- Appendix b: yum! brands, inc. annual report 2012 -- Appendix c: typical charts of accounts for different types of businesses -- Appendix d: summary of generally accepted accounting principles (gaap) -- Appendix e: summary of differences between u.s. gaap and ifrs cross referenced to -- Company index
Cover Title Page Copyright Page About the Authors Brief Contents Contents Preface Visual Walk-Through Acknowledgments Chapter 1: Conceptual Framework and Financial Statements Spotlight: Alibaba Group Understand the Role of Accounting in Communicating Financial Information Business Decisions Accounting Is the Language of Business Two Perspectives of Accounting: Financial Accounting and Management Accounting Organizing a Business Role of Accounting Standards Understand the Underlying Accounting Concepts in the IFRS Conceptual Framework The Conceptual Framework Why Is Financial Reporting Important? Who Are the Users of Financial Reports? What Makes Financial Information Useful? What Constraints Do We Face in Providing Useful Information? What Are Our Assumptions in Financial Reporting? What Exactly Are We Accounting For? Accounting Equations Obtain Insights into Business Operations through Financial Statements The Income Statement Shows a Company’s Financial Performance The Statement of Changes in Equity Shows a Company’s Transactions with its Owners The Balance Sheet Shows a Company’s Financial Position The Statement of Cash Flows Shows a Company’s Cash Receipts and Payments Identify Financial Statements and their Inter-Relationships Understand the Role of Ethics in Accounting Code of Ethics for Professional Accountants End-of-Chapter Summary Problem Chapter 2: Recording Business Transactions Spotlight: Daimler AG Explain what a Business Transaction is Keep Track of Financial Statement Items Assets Liabilities Equity Analyze the Impact of Business Transactions on Accounts Example: RedLotus Travel, Inc. Transactions and Financial Statements Mid-Chapter Summary Problem Double-Entry Accounting The T-Account Increases and Decreases in the Accounts: The Rules of Debit and Credit Additional Shareholders’ Equity Accounts: Income and Expenses Record (Journalize and Post) Transactions in the Books Copying Information (Posting) from the Journal to the Ledger The Flow of Accounting Data Accounts after Posting to the Ledger Construct and Use a Trial Balance Analyzing Accounts Correcting Accounting Errors Chart of Accounts The Normal Balance of an Account Account Formats Analyzing Transactions Using Only T-Accounts End-of-Chapter Summary Problem Chapter 3: Accrual Accounting Spotlight: Richemont Explain how Accrual Accounting Differs from Cash-Basis Accounting Accrual Accounting and Cash Flows The Time-Period Concept Apply the Revenue and Expense Recognition Principles The Revenue Recognition Principle The Expense Recognition Principle The Matching Concept Ethics in Business and Accounting Decisions Mid-Chapter Summary Problem Adjust the Accounts Which Accounts Need to Be Updated (Adjusted)? Categories of Adjusting Entries Prepaid Expenses Unearned Revenues Accrued Expenses Accrued Revenues Depreciation of Property, Plant and Equipment Summary of the Adjusting Process The Adjusted Trial Balance Prepare Updated Financial Statements Close the Books End-of-Chapter Summary Problem Chapter 4: Presentation of Financial Statements Spotlight: BASF Appreciate the Role of Annual Reports as a Communication Tool Substance Over Style Obtaining Annual Reports Typical Structure of an Annual Report Corporate Information Analysis and Commentaries Other Statements and Disclosures Financial Statements Know the General Presentation Requirements of Financial Statements Complete Set of Financial Statements Fair Presentation and Compliance with IFRS Going Concern Accrual Basis of Accounting Materiality and Aggregation Offsetting Frequency of Reporting Comparative Information Consistency of Presentation Notes to the Accounts Mid-Chapter Summary Problem Understand the Presentation Requirements for Statement of Financial Position Understand Presentation Requirements for Statement of Comprehensive Income Understand Presentation Requirements for Statement of Changes in Equity Evaluate a Company’s Short-Term Liquidity Current Ratio End-of-Chapter Summary Problem Chapter 5: Internal Control, Cash, and Receivables Spotlight: LEGO Understand the Role of Internal Controls and Corporate Governance Fraud and Its Impact Ethics in Business and Accounting Decisions Internal Control The Sarbanes-Oxley Act (SOX) Internal Control Procedures The Limitations of Internal Control—Costs and Benefits Apply Internal Controls over Cash Receipts and Cash Payments Internal Control Over Cash Receipts Internal Control Over Cash Payments Prepare and Use a Bank Reconciliation Preparing the Bank Reconciliation Online Banking Using a Budget to Manage Cash Reporting Cash on the Balance Sheet Mid-Chapter Summary Problem Account for Receivables and its Potential Impairment Types of Receivables Internal Controls over Cash Collections on Account How Do We Manage the Risk of Not Collecting? Accounting for Uncollectible Receivables Allowance Method Direct Write-Off Method Computing Cash Collections from Customers Accounting for Notes Receivable How to Speed Up Cash Flow Evaluate a Company’s Ability to Collect Receivables End-of-Chapter Summary Problem Chapter 6: Inventory and Merchandising Operations Spotlight: Fast Retailing Understand the Nature of Inventory and Retailing Operations Sale Price vs. Cost of Inventory Basic Inventory Relationship Record Inventory-Related Transactions Inventory Systems Recording Transactions in the Perpetual System Understand and Apply Different Inventory Cost Assumptions Effects of FIFO, LIFO, and Average Cost on Cost of Goods Sold, Gross Profit, and Ending Inventory Comparison of the Inventory Methods Mid-Chapter Summary Problem Other Inventory Issues Analyze Effects of Inventory Errors Evaluate a Company’s Retailing Operations Analyzing Financial Statements End-of-Chapter Summary Problem Chapter 7: PPE and Intangibles Spotlight: Airbus Group Understand the Different Types of Long-Term Assets Property, Plant and Equipment (PPE) Intangible Assets Other Non-Current Assets Determine the Cost of PPE on Initial Recognition Recognition of PPE and Intangible Assets Measurement of PPE on Initial Recognition Land and Land Improvements Buildings, Machinery, and Equipment Lump-Sum (or Basket) Purchases of Assets Understand when to Capitalize or Expense Subsequent Costs Subsequent Costs Measure and Record Depreciation How to Allocate Depreciation Depreciation Methods Comparing Depreciation Methods Choosing a Depreciation Method Mid-Chapter Summary Problem Other Issues in Accounting for PPE Depreciation for Tax Purposes Depreciation for Partial Years Changes in Estimates of Useful Lives or Residual Values Impairment of PPE Measurement Subsequent to Initial Recognition Using Fully Depreciated Assets Account for PPE Disposals T-Accounts for Analyzing PPE Transactions Accounting for Natural Resources Understand the Recognition and Subsequent Measurement of Intangible Assets Accounting for Specific Intangibles Accounting for Research and Development Costs Accounting for the Impairment of an Intangible Asset Reporting Long-Term Assets Transactions on the Statement of Cash Flows Evaluate a Company’s Performance Based on its Assets End-of-Chapter Summary Problem Chapter 8: Investments and International Operations Spotlight: Vivendi Investments: An Overview Understand Categories of Financial Asset Investments Trading Securities Held-to-maturity Available-for-Sale Investments Summary of Financial Assets Recognition and Measurements Mid-Chapter Summary Problem Use the Equity Method for Investments Understand the Concept of Consolidated Financial Statements Consolidation Accounting The Consolidated Balance Sheet and the Related Worksheet Goodwill and Non-Controlling Interest Income of a Consolidated Entity Account for International Operations and Transactions Foreign Currencies and Exchange Rates Accounting for Foreign Currency Transactions Reporting Gains and Losses on the Income Statement Should We Hedge Our Foreign-Currency Transaction Risk? Consolidation of Foreign Subsidiaries Impact of Investing Activities on the Statement of Cash Flows Evaluate a Company’s Overall Performance End-of-Chapter Summary Problem Chapter 9: Liabilities Spotlight: Jardine Matheson Holdings Ltd. Understand the Various Types of Liabilities Account for Contingent Liabilities Are All Liabilities Reported on the Balance Sheet? Summary of Current Liabilities Mid-Chapter Summary Problem Account for Bonds Bonds: An Introduction Issuing Bonds Payable at Par (Face Value) Issuing Bonds Payable at a Discount What Is the Interest Expense on These Bonds Payable? Interest Expense on Bonds Issued at a Discount Issuing Bonds Payable at a Premium Partial-Period Interest Amounts The Straight-line Amortization Method: A Quick Way to Measure Interest Expense Should We Retire Bonds Payable Before Their Maturity? Convertible Bonds and Notes Account for Leases Types of Leases Do Lessees Prefer Operating Leases or Capital Leases? Analyze the Advantages and Disadvantages of Borrowing Financing Operations with Bonds or Shares? Evaluate a Company’s Debt-Paying Ability Debt Ratio The Times-Interest-Earned Ratio Reporting Financing Activities on the Statement of Cash Flows End-of-Chapter Summary Problem Chapter 10: Shareholders’ Equity Spotlight: L’Occitane Explain the Features of a Corporation Organizing a Corporation Account for the Issuance of Shares Ordinary Shares Share Issuance for Other than Cash Can Create an Ethical Challenge Preference Shares Mid-Chapter Summary Problem Authorized, Issued, and Outstanding Shares Account for Treasury Shares How Are Treasury Shares Recorded? Resale of Treasury Shares Issuing Treasury Shares as Compensation Retiring Treasury Shares Account for Other Equity Transactions Retained Earnings, Dividends, and Splits Should the Company Declare and Pay Cash Dividends? Cash Dividends Dividends on Preference Shares Dividends on Cumulative and Non-Cumulative Preference Shares Share Dividends Stock Splits Summary of the Effects on Assets, Liabilities, and Shareholders’ Equity Understand the Different Values of Shares Market, Redemption, Liquidation, and Book Value Reporting Shareholders’ Equity Transactions Statement of Cash Flows Evaluate a Company’s Return to Equity Holders End-of-Chapter Summary Problem Chapter 11: Cash Flows Spotlight: Singtel Identify the Purposes of the Statement of Cash Flows How’s Your Cash Flow? Telltale Signs of Financial Difficulty Distinguish Among Operating, Investing and Financing Cash Flow Activities Operating, Investing, and Financing Activities Two Formats for Operating Activities Prepare Cash Flows from Operating Activities Using the Indirect Method Understanding Reconciliation of Net Income to Cash Flows from Operations Prepare Cash Flows from Investing Activities Prepare Cash Flows from Financing Activities Completing the Statement of Cash Flows (Indirect CFO) Noncash Investing and Financing Activities Mid-Chapter Summary Problem Prepare Cash Flows from Operating Activities Using the Direct Method Compute Operating Cash Flows by the Direct Method Evaluate a Company’s Ability to Generate Cash Flows Free Cash Flow Cash Realization Ratio Examining Cash Flow Patterns End-of-Chapter Summary Problem Chapter 12: Financial Statement Analysis Spotlight: Nestlé It Starts with the Big Picture Perform Basic (Horizontal and Vertical) Analysis on Financial Statements Horizontal Analysis Trend Analysis Vertical Analysis Prepare Common-Size Financial Statements Benchmarking Mid-Chapter Summary Problem Perform Financial Ratio Analysis to Make Business Decisions Efficiency Ratios Financial Strength Ratios Profitability Ratios Investment Ratios Putting It All Together Using the Statement of Cash Flows Use Other Information to Make Investment Decisions Economic Value Added (EVA®) Other Issues in Financial Statement Analysis Limitations of Ratio Analysis Red Flags in Financial Statement Analysis End-of-Chapter Summary Problem Glindex Company Index Back Cover