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0 (hodnocen0 x )

EB

ONLINE

1st ed.

[New York, N.Y.] (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2012

1 online resource (1 electronic text (327 p.)) : digital file

ISBN 9781606493885 (electronic bk.)

ISBN 9781606493878 (pbk.)

Financial accounting and auditing collection, ISSN 2151-2817

Print version: ISBN 9781606493878

Part of: 2012 digital library

Includes bibliographical references and index

1. Overview of financial accounting -- 2. Cash, receivables, and revenue recognition -- 3. Inventory and cost of goods sold -- 4. Operational assets -- 5. Liabilities: current, contingent, and long-term debt -- 6. Leases -- 7. Financial instruments: investment securities and derivatives -- 8. Accounting for postretirement benefits and income taxes -- 9. Stockholders’ equity and earnings per share -- 10. Statement of cash flows -- Index.

Accounting is the score keeping system in the "game" of business--you can’t do well in any "game" if you don’t understand how the score is kept. This book is intended to benefit practicing managers, MBA students, and nonaccounting business majors. United States financial reporting standards are compared and contrasted with international financial reporting standards where appropriate. The book emphasizes how management’s choice of accounting methods and their required estimates in reporting transactions and events impact financial statements, both immediately and in the future. Unlike typical accounting books, journal entries are not used to illustrate topical coverage. This unique book exclusively provides a user’s decision-making perspective by using the accounting equation format to directly illustrate financial statement effects of transactions and events. Most of the topics addressed in this book are typically studied by accounting majors in the two course "intermediate" accounting sequence, but the text also includes discussion of consolidations--a topic generally covered in the "advanced" accounting course. Intermediate accounting textbooks alone typically exceed well over 1,500 pages. By exclusively applying a user’s perspective, and limiting topical content to areas relevant for decision making, this book allows nonaccountants to acquire the requisite underlying knowledge in a concise, easy to understand text..

Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries

Mode of access: World Wide Web

System requirements: Adobe Acrobat reader

* Accounting Equation Format * Accounting Estimates * Accounting Method Choice * Cash Flow vs. Earnings * Earnings Management * Economic Consequences of Accounting * Financial Statements * GAAP * IFRS * Off-Balance-Sheet Financing * Substance Over Form

001744387

full

(Au-PeEL)EBL955822

(CaONFJC)MIL420560

(CaPaEBR)ebr10582705

(MiAaPQ)EBC955822

(OCoLC)798536322