Fundamentals of Financial Accounting(4版)

　　In response to the feedback and guidance from numerous financial accounting faculty, fundamentals of Financial Accounting, 4e, includes several important changes, including new focus companies, new chapter openers, more than 50 new end-of-chapter assignments, and refinements and updates to over 500 remaining questions, exercises, problems, and cases.

　　Several new features are introduced in this edition, including new Spotlight discussions highlighting the effects of the global financial crisis, new annual report cases featuring easy-to-use multiple-choice question formats, new comprehensive problems (spanning multiple chapters), and new critical thinking case questions (again in multiple-choice format).

　　1.New chapter supplements to explain relevance of accounting to non-majors

　　2.New Spotlight on Financial Reporting about the importance of meeting deadlines.

　　3.New discussion on the income statement, and evaluating net profit margin.

　　4.New self-study practice focused on reasons for adjustments.

　　5.New illustration of financial statement users/uses in Exhibit.

　　6.New Spotlight on Financial Reporting comparing gross profit percentages before and after the 2008-09 financial crisis.

　　7.focus company (maker on North Face jackets, JanSport backpacks, Wrangler jeans)

　　8.discussion to tie cash flow patterns to stages of corporate lifecycle (deleted discussion of cash flow ratios)

作者簡介

Fred Phillips

　　現職：University of Saskatchewan

Robert Libby

　　現職：Cornell University

Patricia A. Libby

　　現職：Ithaca College

Ch 1 Business Decisions and Financial Accounting
Ch 2 The Balance Sheet
Ch 3 The Income Statement
Ch 4 Adjustments, Financial Statements, and Financial Results
Ch 5 Financial Reporting and Analysis
Ch 6 Internal Control, Cash and Merchandise Sales
Ch 7 Inventories and Cost of Goods Sold
Ch 8 Receivables, Bad Debt Expense, and Interest Revenue
Ch 9 Long-Lived Tangible and Intangible Assets
Ch10 Liabilities
Ch11 Stockholders' Equity
Ch12 Statement of Cash Flows
Ch13 Measuring and Evaluating Financial Performance
Appendix A Excerpts from the Fiscal 2010 Annual Report of The Home Depot, Inc
Appendix B Excerpts from the Fiscal 2010 Annual Report of Lowe's Companies, Inc
Appendix C Present and Future Value Concepts
Appendix D Investments in Other Corporations