Fundamentals of Financial Accounting introduces students to financial accounting using a balanced mix of conversational wording, clear and concise presentations, and everyday examples, allowing students to grasp concepts fundamental to financial accounting without sacrificing rigor or coverage. It incorporates carefully chosen focus companies that students recognize and engage within their everyday lives. From tech start-ups to some of the world's most familiar trademark brands, each chapter opens with an engaging scenario or story using a familiar company. The same focus company is used throughout the entire chapter so that students can see how the concepts and calculations apply to a real-world company they are already familiar with. Fundamentals of Financial Accounting uses peer-reviewed research and careful analysis of data to inform pedagogy and presentation of concepts. For example, the authors research on various approaches to teaching the accounting cycle informed the step-by-step model used in the text -- a model proven to lead to better results in short-term assessment as well as in long-term understanding and application of the material. By breaking the accounting cycle down into more cohesive, bite-sized segments, students develop a stronger foundational understanding.
作者介紹
作者簡介
Fred Phillips
現職:University of Saskatchewan
Shana Clor-Proell
現職:Texas Christian University
Robert Libby
現職:Cornell University
Patricia A. Libby
現職:Ithaca College
目錄
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 Fraud, Internal Control, and Cash
Ch 6 Merchandising Operations and the Multistep Income Statement
Ch 7 Inventory 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 2021 10-K Annual Report of The Home Depot, Inc.
APPENDIX B: Excerpts from the Fiscal 2021 10-K Annual Report of Lowe’s Companies, Inc.
APPENDIX C: Present and Future Value Concepts
APPENDIX D: (Available in Connect) Investments in Other Corporations