財務會計

前言

Introduction to Financial Accounting, 9/E, describes the most widely accepted accounting theory and practice with an emphasis on using and analyzing the information in financial statements.IFA, 9/E, takes the view that business is an exciting process and that accounting is the perfect window through which to see how economic events affect businesses. Because we believe that accounting aids the understanding of economic events and that accounting builds on simple principles, this book introduces a number of concepts earlier than many other textbooks. We cover these early concepts at the most accessible level and illustrate them with carefully chosen examples from real companies. Our coverage addresses the choices that management makes when preparing financial statements and how these choices affect the way users interpret the information. We also discuss ethical issues throughout the book and in the assignment materials.This is the ninth edition of this text, and that is a testimonial to its effectiveness. But it also is a testimonial to our former colleagues, students and adoptors who, in each prior edition, have shared their thoughts and suggestions and driven us to change and adapt it to better meet the needs of today's students and adopting faculty.

內容概要

本書是財務會計領域內最有影響，最具權威性的教科書之一，由美國斯坦大學的著名教授Horngren領銜主編。在論述當今最為通行的會計理論和實務的基礎上，本書著重強調如何使用和分析財務報表信息。作者非常善于從教學的角度出發(fā)，深入淺出地講授財務會計的基本概念，并精心選擇一些發(fā)生于真實公司的案例來論述相關概念，而職業(yè)道德的問題也貫穿于本書的始終。

作者簡介

Charles T.Horngren is the Edmund W.Littlefield Professor of Accounting.Emeritus,at Standford University.A granduate of Marquette University,he received his MBA from Harvard University and his Ph.D. from the University of Chicago.He is also the recipient of honorary doctorates from Marquette University and DePaul University.

書籍目錄

1 Accounting;The Language of Business Chapter Opner:Starbucks  The Nature of Accountign  The Balance Sheet  Balance Sheet Transactions  Types of Ownership  Accounting Differences Between Proprietorships,Partnerships,and Corporations  Stockholders and the Board of Directors  Credibility and The Role of Auditing  The Accountign Profession  Career Opportunities for Accountants  Highlights to Remember2 Measuring Income to Assess Performance Chapter Opner:General Mills  Introduction to Income Measurement  Measuring Income  The Income Statement  Accounting for Dividends and Retained Earnings  Some Basic Concepts  Four Popular Financial Ratios  Highlights to Remeber  Appendix 2:Cost-Benefit Criterion and Accounting Regulation3 Recording Transactions Chapter Opner:Gap Inc.  The Double-Entry Accounting System  Debits and Credits  ……4 Accrual Accounting and Finacial Statements5 Statement of Cash Flows6 Accounting for Sales7 Inventories and Cost of Goods Sold8 Long-Lived Assets and Depreciation9 Liabilities and Interest10 Stockholders' Equity11 Intercorporate Investments and Consolidations12 Financial Statement AnalysisGlossary

章節(jié)摘錄

插圖：Because it is hard to accurately measure the success of an ongoing operation, the only way to be certain of a business's success is to close its doors, sell all its assets, pay all liabilities, and return any leftover cash to the owner. Actually, in the 1400s, Venetian merchant traders did exactly that for each and every voyage. Successful investors might combine their cash to initiate another voyage, whereas investors in failed voyages might have to sell other assets to cover unpaid liabilities. Of course, that system would not be feasible for companies today (imagine a company that needed to close down and restart after every business deal!). Instead, companies need to be able to measure their performances over discrete time periods.The calendar year is the most popular time period for measuring income or profits. However, about 40 percent of large companies use a fiscal year that differs from a calendar year. Established purely for accounting purposes, the fiscal year does not necessarily end on December 31. Instead, the fiscal year-end date is often the low point in annual business activity. For example, Kmart and JCPenney use a fiscal year ending on January 31. Why?

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