(正版) 财务会计 Financial Accounting-A Business Approach--11E (需预定或E版)
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作者Michael F. Peters, Jamie Pratt
出版社Wiley & Sons, Incorporated, John
ISBN9781119745327
出版时间2020
装帧平装
上书时间2024-09-19
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Financial Accounting , 11th Edition, provides students with a clear understanding of financial accounting by framing accounting processes in the context of real-world business practices. Concepts are presented in an engaging story-telling approach and help answer key questions such as "why, what, and how" financial accounting connects to business success. By building a solid foundation in the mechanics of preparing and analyzing financial statements, performance measurement (Return on Equity), and decision-making with the help of data analytics, Financial Accounting , 11th Edition helps students better prepare to be effective and successful business professionals.
"This text covers the WHY, WHAT and HOW of financial reporting and analysis with the goal of showing thoughtful readers how understanding the financial reporting process can help them to be successful business managers. It is designed to be a stand-alonecourse for a program that requires only a single course in financial accounting, or an introductory financial accounting course for a program that leads to an accounting major. Accounting majors need to be good managers too. The text starts from the verybeginning, assuming no pre-knowledge of business or accounting."
Part 1: An Overview of Financial Accounting 1 1 Financial Accounting and Its Economic Context 2 2 A Closer Look at the Financial Statements 31 Part 2: Measurement, Mechanics, and Use of Financial Statements 75 3 The Measurement Fundamentals of Financial Accounting 76 4 The Mechanics of Financial Accounting 111 5 Using Financial Statement Information 173 Part 3: Assets: A Closer Look 231 6 The Current Asset Classification, Cash, and Accounts Receivable 232 7 Merchandise Inventory 271 8 Investments in Equity Securities 313 9 Long-Lived Assets 357 Part 4: Liabilities and Shareholders' Equity: A Closer Look 401 10 Introduction to Liabilities: Economic Consequences, Current Liabilities, and Contingencies 402 11 Long-Term Liabilities: Notes, Bonds, and Leases 444 12 Shareholders' Equity 492 13 The Complete Income Statement 542 14 The Statement of Cash Flows 578 Appendix A The Time Value of Money 633 Appendix B Predictive Data Analytics and Financial Accounting 661 Appendix C Quality of Earnings Cases: A Comprehensive Review 667 Glossary 698 Index 729
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