Fundamental Financial Accounting Concepts with Annual Report
by Edmonds, Thomas P.; Edmonds, Cindy D.; McNair, Frances M.Edition: 5th
Format: Hardcover
Pub. Date: 2004-12-27
Publisher(s): McGraw-Hill/Irwin
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Summary
Students are often overwhelmed by the amount of information presented in the introductory financial accounting course. By focusing on fundamental concepts in a logical sequence, students are able to fully comprehend the material rather than memorize seemingly unrelated terms and topics. The goal of Fundamental Financial Accounting Concepts is to enable students to understand how any given business event affects the financial statements. The "financial statements model" is a highly praised feature because it allows students to visualize the simultaneous impact of business events on all of the key financial statements (the income statement, the balance sheet, and the statement of cash flows). The mechanics of accounting coverage (debits and credits) is delayed until chapter 4. Instructors have flexibility as to the amount of emphasis they want to place on this topic.
Table of Contents
| Elements of Financial Statements | |
| Accounting for Accruals | |
| Accounting for Deferrals | |
| The Double-Entry Accounting System | |
| Accounting for Merchandising Business | |
| Accounting for Merchandising Businesses: Advanced Topics | |
| Internal Control and Accounting for Cash | |
| Accounting for Accruals: Advanced Topics Related to Receivables | |
| Accounting for Long-Term Operational Assets | |
| Accounting for Long-Term Debt | |
| Accounting for Equity Transactions | |
| Statement of Cash Flows | |
| Accessing the EDGAR Database through the Internet | |
| Topps Company, Inc. Annual Report | |
| Summary of Financial Ratios | |
| Annual Report and Financial Statement Analysis Project | |
| Table of Contents provided by Publisher. All Rights Reserved. |
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