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دانلود کتاب Financial accounting : tools for business decision-making

دانلود کتاب حسابداری مالی: ابزاری برای تصمیم گیری تجاری

Financial accounting : tools for business decision-making

مشخصات کتاب

Financial accounting : tools for business decision-making

ویرایش: [Sixth Canadian edition.] 
نویسندگان: , , , ,   
سری:  
ISBN (شابک) : 9781118644942, 1118644948 
ناشر:  
سال نشر: 2014 
تعداد صفحات: [874] 
زبان: English 
فرمت فایل : PDF (درصورت درخواست کاربر به PDF، EPUB یا AZW3 تبدیل می شود) 
حجم فایل: 22 Mb 

قیمت کتاب (تومان) : 42,000



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توجه داشته باشید کتاب حسابداری مالی: ابزاری برای تصمیم گیری تجاری 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.


توضیحاتی در مورد کتاب حسابداری مالی: ابزاری برای تصمیم گیری تجاری

Financial Accounting Sixth Canadian Edition و بسته مکمل آن تنها محصولی است که می تواند یک رویکرد رویه ای و مفهومی (کاربرمحور) متوازن منحصر به فرد را ارائه دهد، با آموزش اثبات شده و وسعت مطالب مشکل به شیوه ای جذاب به دانشجویان این فرصت را می دهد تا حسابداری؟ با ?انجام حسابداری?. نویسندگان؟ تلاش خستگی‌ناپذیری برای ایجاد موادی که دانش‌آموزان را در فرآیند یادگیری درگیر می‌کند، به آنها کمک می‌کند تا یاد بگیرند، و در عین حال توجه آنها را به جدیدترین پوشش هر دو مجموعه استانداردهای حسابداری به سرعت در حال تغییر، IFRS و ASPE جلب کند.


توضیحاتی درمورد کتاب به خارجی

Financial Accounting Sixth Canadian Edition and its supplement package is the only product that can deliver a unique balanced procedural and conceptual (user-oriented) approach, with a proven pedagogy and a breadth of problem material in an engaging manner giving students the opportunity to ?get accounting? by ?doing accounting?. The authors? worked tirelessly to create materials that engage students in the learning process, help them learn to learn, and at the same time bring to their attention the most current coverage of both sets of rapidly changing accounting standards, IFRS and ASPE.



فهرست مطالب

Cover
Title Page
Copyright Page
Your Team for Success in Accounting
About the Authors
What’s New
Active Teaching and Learning Supplementary Material
Acknowledgements
Student Success is a Team Effort
Brief Contents
Contents
Chapter 1 The Purpose and Use of Financial Statements
	Managing a Healthy Bottom Line
	Uses and Users of Accounting
		Internal Users
		External Users
		Ethical Behaviour by Users
	Forms of Business Organization
		Proprietorships
		Partnerships
		Corporations
		Generally Accepted Accounting Principles for Business Organizations
	Business Activities
		Financing Activities
		Investing Activities
		Operating Activities
		Summary of Business Activities
	Communicating with Users
		Sierra's Financial Statements
		Shoppers Drug Mart's Financial Statements
		Elements of an Annual Report
Chapter 2 A Further Look at Financial Statements
	Real Values and International Standards
	The Classified Statement of Financial Position (Balance Sheet)
		Assets
		Liabilities
		Shareholders' Equity
		Comprehensive Illustration
	Using the Financial Statements
		Using the Statement of Financial Position (Balance Sheet)
		Using the Income Statement
	Framework for the Preparation and Presentation of Financial Statements
		Objective of Financial Reporting
		Qualitative Characteristics of Useful Financial Information
		Cost Constraint on Useful Financial Reporting
		Underlying Assumption
		Elements of Financial Statements
		Measurement of the Elements
		Summary of Conceptual Framework
Chapter 3 The Accounting Information System
	Learning to Handle the Dough
	Accounting Transactions
		Analyzing Transactions
		Summary of Transactions
	The Account
		Debits and Credits
		Summary of Debit and Credit Effects
	The Journal
		Recording Process
		General Journal
	The Ledger
		General Ledger
		Posting
		The Recording Process Illustrated
	The Trial Balance
		Limitations of a Trial Balance
Chapter 4 Accrual Accounting Concepts
	School's Out, Time to Balance the Books
	Timing Issues
		Revenue Recognition
		Expense Recognition
		Accrual Versus Cash Basis of Accounting
	The Basics of Adjusting Entries
		Types of Adjusting Entries
		Adjusting Entries for Prepayments
		Adjusting Entries for Accruals
		Sierra Corporation Illustration
	The Adjusted Trial Balance and Financial Statements
		Preparing the Adjusted Trial Balance
		Preparing Financial Statements
	Closing the Books
		Preparing Closing Entries
		Preparing a Post-Closing Trial Balance
Chapter 5 Merchandising Operations
	Going with the Flow
	Merchandising Operations
		Operating Cycles
		Income Measurement Process
		Inventory Systems
	Recording Purchases of Merchandise
		Purchases
		Sales Taxes
		Freight Costs
		Purchase Returns and Allowances
		Discounts
		Summary of Purchase Transactions
	Recording Sales of Merchandise
		Sales
		Sales Taxes
		Freight Costs
		Sales Returns and Allowances
		Discounts
		Summary of Sales Transactions
		Summary of Merchandising Entries
	Income Statement Presentation
		Single-Step Income Statement
		Multiple-Step Income Statement
	Evaluating Profitability
		Gross Profit Margin
		Profit Margin
	Appendix 5A-Periodic Inventory System
Chapter 6 Reporting and Analyzing Inventory
	lululemon athletica Stretches Inventory Levels
	Determining Inventory Quantities
		Taking a Physical Inventory
		Determining Ownership of Goods
	Inventory Cost Determination Methods
		Specific Identification
		First-In, First-Out (FIFO)
		Average Cost
	Effects of Cost Determination Methods
		Choice of Cost Determination Method
		Financial Statement Effects
	Inventory Errors
		Errors Made when Determining the Cost of Inventory
		Errors Made when Recording the Purchase of Inventory
	Presentation and Analysis of Inventory
		Valuing Inventory at the Lower of Cost and Net Realizable Value
		Reporting Inventory
		Inventory Turnover
	Appendix 6A-Inventory Cost Determination Methods in Periodic System
Chapter 7 Internal Control and Cash
	Controlling Cash at Nick's
	Internal Control
		Control Activities
		Limitations of Internal Control
	Cash Controls
		Control Activities over Cash Receipts
		Control Activities over Cash Payments
	Bank Accounts-A Key Control Activity
		Bank Statements
		Reconciling the Bank Account
	Reporting and Managing Cash
		Reporting Cash
		Managing Cash
Chapter 8 Reporting and Analyzing Receivables
	Varying Degrees of Credit
	Accounts Receivable
		Recording Accounts Receivable
		Subsidiary Ledgers
		Interest Revenue
	Uncollectible Accounts Receivable
		Measuring and Recording Estimated Uncollectible Accounts
		Writing off Uncollectible Accounts
		Collecting Uncollectible Accounts
		Summary of Allowance Method
	Notes Receivable
		Recording Notes Receivable
		Derecognizing Notes Receivable
	Statement Presentation of Receivables
		Statement of Financial Position
		Income Statement
	Managing Receivables
		Extending Credit
		Establishing a Payment Period
		Monitoring Collections
		Evaluating Liquidity of Receivables
Chapter 9 Reporting and Analyzing Long-Lived Assets
	WestJet's Assets Are for the Long Haul
	Property, Plant, and Equipment
		Determining Cost
		Depreciation
		Derecognition
	Intangible Assets and Goodwill
		Accounting for Intangible Assets
		Goodwill
	Statement Presentation of Long-Lived Assets
		Statement of Financial Position
		Income Statement
		Statement of Cash Flows
	Analyzing Assets
		Return on Assets
		Asset Turnover
		Profit Margin Revisited
Chapter 10 Reporting and Analyzing Liabilities
	Canada Post Borrows for Future Gains
	Current Liabilities
		Operating Line of Credit
		Sales Taxes
		Property Taxes
		Payroll
		Short-Term Notes Payable
		Current Maturities of Non-Current Debt
		Provisions and Contingent Liabilities
	Non-current Liabilities: Instalment Notes Payable
		Fixed Principal Payments Plus Interest
		Blended Principal and Interest Payments
		Current and Non-current Portions
	Statement Presentation and Analysis
		Presentation
		Analysis
	Appendix 10A-Bonds Payable
Chapter 11 Reporting and Analyzing Shareholders' Equity
	Brewing Shareholder Return
	Corporate Form of Organization
		Characteristics of a Corporation
		Share Issue Considerations
	Share Capital
		Common Shares
		Preferred Shares
	Dividends
		Cash Dividends
		Stock Dividends
		Stock Splits
		Comparison of Effects
	Presentation of Shareholders' Equity
		Statement of Financial Position
		Statement of Changes in Equity (IFRS)
		Statement of Retained Earnings (ASPE)
		Summary of Shareholders' Equity Transactions
	Measuring Corporate Performance
		Dividend Record
		Earnings Performance
Chapter 12 Reporting and Analyzing Investments
	Managing Money for Clients and the Company
	Classifying Investments
		Non-Strategic Investments
		Strategic Investments
	Accounting for Non-Strategic Investments
		Valuation of Non-Strategic Investments
		Using Fair Value Models
	Accounting for Strategic Investments
		Using the Equity Method
		Using the Cost Model
	Reporting Investments
		Income Statement
		Statement of Comprehensive Income
		Statement of Changes in Equity
		Statement of Financial Position
		Consolidated Financial Statements
	Appendix 12A-Investments in Bonds with Discounts and Premiums
Chapter 13 Statement of Cash Flows
	Cash Flow Can Be a Rocky Road
	Reporting of Cash Flows
		Purpose of the Statement of Cash Flows
		Content of the Statement of Cash Flows
	Preparing the Statement of Cash Flows
		Step 1: Operating Activities
			Section 1: Indirect Method
			Section 2: Direct Method
		Step 2: Investing Activities
		Step 3: Financing Activities
		Step 4: The Statement of Cash Flows
	Using Cash Flows to Evaluate a Company
		Liquidity
		Solvency
Chapter 14 Performance Measurement
	From the Fur Trade to Fifth Avenue
	Sustainable Income
		Statement of Financial Position
		Income Statement
	Comparative Analysis
		Horizontal Analysis
		Vertical Analysis
	Ratio Analysis
		Liquidity Ratios
		Solvency Ratios
		Profitability Ratios
	Limitations of Financial Analysis
		Alternative Accounting Policies
		Professional Judgement
		Comprehensive Income
		Diversification
		Inflation
		Economic Factors
Appendices
	A Specimen Financial Statements: Shoppers Drug Mart Corporation
	B Specimen Financial Statements: The Jean Coutu Group (PJC) Inc.
Company Index
Subject Index




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