ISBN: | 9780470377857 (hbk.) : |
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ISBN: | 0470377852 (hbk.) : |
编目源: | UK-WkNB UK-WkNB |
个人名称: | Kimmel, Paul D. |
题名: | Accounting : tools for business decision making / Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso. |
版本说明: | 3rd rev. ed. |
索书号: | F230/K49E |
出版发行项: | New York : John Wiley & Sons Inc : [distributor] John Wiley and Sons Ltd : [distributor] John Wiley & Sons Australia Ltd : [distributor] John Wiley & Sons Australia Ltd : [distributor] John Wiley & Sons Cape Town : [distributor] John Wiley & Sons Inc, 2009. |
载体形态: | 1360 p. ; 28 cm. |
丛编说明: | Heterocyclic Compounds |
一般附注: | Hardback. |
格式化内容附注: | 1. Introduction to Financial Statements. Forms of Business Organization 4 Users and Uses of Financial Information. Business Activities. Communicating with Users. A Quick Look at Tootsie Roll's Financial Statements. 2. A Further Look at Financial Statements. The Classified Balance Sheet. Using the Financial Statements. Financial Reporting Concepts. 3. The Accounting Information System. The Accounting Information System. Accounting Transactions. The Account. Steps in the Recording Process. The Recording Process Illustrated. The Trial Balance. 4. Accrual Accounting Concepts. Timing Issues. The Basics of Adjusting Entries. The Adjusted Trial Balance and Financial Statements. Closing the Books. Quality of Earnings. Appendix. Adjusting Entries in an Automat. 5. Merchandising Operations and the Multiple-Step Income Statement. Merchandising Operations. Recording Purchases of Merchandise. Recording Sales of Merchandise. Income Statement Presentation. Evaluating Profitability. Appendix. Periodic Inventory System. 6. Reporting and Analyzing Inventory. Classifying Inventory 276 Determining Inventory Quantities. Inventory Costing. Analysis of Inventory. Appendix 6A. Inventory Cost Flow Methods in Perpetual Inventory Systems. Appendix 6B. Inventory Errors. 7. Internal Control and Cash. Fraud and Internal Control. Cash Controls. Control Features: Use of a Bank. Reporting Cash. Managing and Monitoring Cash. Appendix. Operation of the Petty Cash Fund. 8. Reporting and Analyzing Receivables. Types of Receivables. Accounts Receivable. Financial Statement Presentationof Receivables. Managing Receivables. Notes Receivable. 9. Reporting and Analyzing Long-Lived Assets. Section One. Plant Assets. Determining the Cost of Plant Assets. Accounting for Plant Assets. Analyzing Plant Assets. Section Two. Intangible Assets. Accounting for Intangible Assets. Types of Intangible Assets. Financial Statement Presentation of Long-Lived Ass |