Financial Accounting財務會計

內(nèi)容概要

While many texts characterize themselves as having either a “user” approach or a “preparer” approach, Williams’ Financial Accounting is written for faculty who want to strike a balance between these approaches. Business majors will find relevance in the “Ethics, Fraud & Corporate Governance,” “Your Turn” and “Case in Point” boxes throughout the chapters while accounting majors will receive a firm grounding in accounting basics that will prepare them for their intermediate course. A unique feature is the multimedia companion, My Mentor. This text-specific technology resource (available free on the book’s website) uses video clips, animated graphics, PowerPoints and Excel templates to demonstrate accounting concepts visually. This allows students to link concepts and numbers together in an interactive rather than print environment.

書籍目錄

Prologue：Accounting’s Role in Business 　Private Accounting  Public Accounting  Accounting TodayCHAPTER 1 The FinanciaI Statements     Vignette：Fossil,Inc．  Bussiness Decisions　DECISION：An Information System or a Valuation System?      Who Uses Accounting Information?        Financial Accounting and Management Accounting       Ethics in Accounting and Business        DECISION：How to Organize a Business      The Entity Concept     How to Do Accounting:Principles and Concepts    The Reliability Principle        The Cost Principle       The Going—Concern Concept     The Stable．Monetary—Unit Concept     The Accounting Equation    Assets and Liabilities       Owners’Equity    The Financial Statements    The Income Statement：Measuring Operating Performance       Statement of Retained Earnings       The Balance Sheet：Measuring Financial Position       The Statement of Cash Flows：Measuring Cash Receipts and Payments      Relationships Among the Financial Statements    DECISION：Which Company to Invest In?Electronic    Analysis ofFinancialStatements      Business—to—Business(B2B)Accounting       Decision Guidelines：In Evaluating a Company，What Do These Declslon Makers Lookfo Excel Application Problem     End-of-Chapter Summary Problem     ReviewTheFinancialStatements 33：Lessons Learned,    AccountingVocabulary,Questions·Assess YourProgress     Check Points，Exercises，Problems·Apply Your Knowledge     DecIsion Cases,Ethical Issue,Financial Statement Case, Analytical Case,Group ProjectsCHAPTER 2   ProcessinR Accounting Information      Vignette：PepsiCo,Inc．      Assets       Liabilities       Stockholders’(Owners’)Equity      DECISION：WhyDoesthe TypeofAccountingSystem Matter?     Accounting for Business Transactions    Transactions and Financial Statements       Mid-Chapter Summary Problem     Double-Entry Accounting    The T-Account      Increases and Decreases ifl the Accounts       Additional StockhOIders’Equity Accounts：    Revenues and Expenses      Recording Transactions    Copying Information(Posting)from    Journal to Ledger     The Flow of Accounting Data：From Theory to Practice       Accounts after Posting      The Trial Balance    DEClSION：Air&Sea TravelNeeds a Loan     Correcting Accounting Errors   Chart of Accounts     The Normal Balance of an Account     Account Formats      Quick Decision Making    Decision Guidelines：How tO Measure Results of Operations and Financial Position     End-of-Chapter Summary Problem      Review ProcessingAccountingInformation 88：Lessons    Learned,Accounting Vocabulary,Questions·Assess Your 　Progress 89：Check Points,Exercises,Problems Apply Your　 Knowledge 106：Decision Caseg EthicalIssues,Financial 　StatementCase,AnalyticalCase,GroupProjectsCHAPTER 3  Accrual Accounting and the Financial Statements      Vignette：Vodafone Group Plc    Accrual Accounting Versus Cash Basis  AccountingCHAPTER 4 Internal Control and Managing CashCHAPTER 5 Receivables and Short-Term InvestmentsCHAPTER 6 Merchandise Inventory,Cost of Goods Sold,and Gsross ProfitCHAPTER 7 pLANT Assents,Intangibles,Related ExpensesCHAPTER 8 Current and Long-Term LiabilitiesCHAPTER 9 Stockholders' EquityCHAPTER 10 Long-Term Investments and International OperationsCHAPTER 11 The Income Statement and the Statement of Stockholders' EquityCHAPTER 12 The Statement of Cash FlowsCHAPTER 13 Financial Statements AnalysisAPPENDIX AAPPENDIX BAPPENDIX CAPPENDIX DAPPENDIX EAPPENDIX FGLOSSARYCOMPANY INDEXSUBJECT INDEX

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