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Financial accounting [ebook]
Financial accounting [ebook]
Based on International Financial Reporting Standards, this textbook was written by Henry Dauderis and published by Athabasca University's David Annand, EdD, MBA, CA, Professor of Accounting in the Faculty of Business. It contains 13 chapters and includes discussion questions, cases and comprehension problems. The first four chapters provide a succinct overview of the the financial accounting process before delving into specific topics in later chapters. This second edition has been professionally edited and significantly revised based on instructor feedback. Notable changes include: information about the classified balance sheet; notes to the financial statements, audit report and management discussion; analysis have been moved up to chapter 4 including an introduction to accounting for payroll, sales taxes, contingent liabilities and warranty reserves, among others, and a comprehensive demonstration problem has been added; accounting for proprietorships has been expanded in chapter 12; a section on notes receivable has been added to chapter 6; coverage of currently liabilities has been significantly expanded in chapter 9. Accounting for LIFO inventory valuation has been eliminated from the relevant chapter. A free, nearly 1,000-page student workbook has been developed to accompany the text. Students can print out solution outlines as they need them and then fill in solutions by hand. An Instructors Manual for this book is available. For access, please contact the author directly at email@example.com
Table Of Contents
What is financial accounting, and why is it important? -- What should decision makers know in order to make good decisions about an organization? -- How is financial information delivered to decision makers such as investors and creditors? -- How does an organization accumulate and organize the information necessary to create financial statements? -- Why is financial information adjusted prior to the production of financial statements? -- Why should decision makers trust financial statements? -- In financial reporting, what information is conveyed about receivables? -- How does a company gather information about its inventory? -- Why does a company need a cost flow assumption in reporting inventory? -- In a set of financial statements, what information is conveyed about property and equipment? -- In a set of financial statements, what information is conveyed about intangible assets? -- In a set of financial statements, what information is conveyed about equity investments? -- In a set of financial statements, what information is conveyed about current and contingent liabilities? -- In a set of financial statements, what information is conveyed about noncurrent liabilities such as bonds? -- In a set of financial statements, what information is conveyed about other noncurrent liabilities? -- In a set of financial statements, what information is conveyed about shareholders' equity? -- In a set of financial statements, what information is conveyed by the statement of cash flows?.
BC Campus, accessed, 1/28/2016. https://open.bccampus.ca/find-open-textbooks/?uuid=0370418e-be7d-4541-b0d1-cf8a0fa0596f
ISBN (if available)
Annand, David, “Financial accounting [ebook],” GEAR, accessed September 24, 2017, http://gear.athenstech.edu/items/show/6.
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