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by Donald C. Cherry, Maureen R. Fizzell, Robert E. Hoskin
Financial Accounting: A User Perspective 6th Canadian Edition
Cover Page
Title Page
Copyright
About the Authors
About the Contributor
Dedication
Preface
HALLMARK FEATURES OF THIS BOOK
ACKNOWLEDGEMENTS
CONCLUDING REMARKS
Brief Table of Contents
Table of Contents
chapter 1: OVERVIEW OF CORPORATE FINANCIAL REPORTING
WHAT IS A BUSINESS?
WHAT IS ACCOUNTING?
FORMS OF ORGANIZATION
USERS OF FINANCIAL STATEMENTS
DEVELOPMENT OF ACCOUNTING STANDARDS
BUSINESS ACTIVITIES
H&M ANNUAL REPORT
SUMMARY
chapter 2: ANALYZING TRANSACTIONS AND THEIR EFFECTS ON FINANCIAL STATEMENTS
USER RELEVANCE
THE BASIC ACCOUNTING EQUATION
TRANSACTION ANALYSIS AND THE BASIC ACCOUNTING EQUATION
FINANCIAL STATEMENTS
USING RATIOS TO ANALYZE FINANCIAL STATEMENTS
SUMMARY
chapter 3: PROCESSING DATA THROUGH THE ACCOUNTING SYSTEM
USER RELEVANCE
DOUBLE-ENTRY ACCOUNTING SYSTEMS
UNDERSTANDING THE ACCOUNTING CYCLE
TRANSACTIONS
RECORDING IN JOURNAL, LEDGER, AND TRIAL BALANCE
PREPARING FINANCIAL STATEMENTS AND CLOSING ENTRIES
SUMMARY
chapter 4: REVENUE RECOGNITION AND STATEMENT OF EARNINGS
USER RELEVANCE
CASH-TO-CASH CYCLE
REVENUE RECOGNITION
STATEMENT OF EARNINGS FORMAT
PERFORMANCE MEASUREMENT
SUMMARY
chapter 5: THE STATEMENT OF CASH FLOWS
USER RELEVANCE
WHY ANOTHER FLOW STATEMENT?
UNDERSTANDING THE STATEMENT OF CASH FLOWS
PREPARING THE STATEMENT OF CASH FLOWS
INTERPRETING CASH FLOW INFORMATION
SUMMARY
READING AND INTERPRETING PUBLISHED FINANCIAL STATEMENTS
chapter 6: CASH, SHORT-TERM INVESTMENTS, AND ACCOUNTS AND NOTES RECEIVABLE
USER RELEVANCE
CASH
SHORT-TERM INVESTMENTS
ACCOUNTS RECEIVABLE
NOTES RECEIVABLE
STATEMENT ANALYSIS CONSIDERATIONS
CURRENT RATIO
QUICK RATIO
SUMMARY
chapter 7: INVENTORY
USER RELEVANCE
EXAMPLES OF INVENTORY
VALUATION CRITERIA
ACQUISITION COSTS
INVENTORY SYSTEMS
COST FLOW ASSUMPTIONS
INVENTORY ISSUES FOR MANAGEMENT
INVENTORY ESTIMATION
STATEMENT ANALYSIS CONSIDERATIONS
SUMMARY
APPENDIX
chapter 8: CAPITAL ASSETS—TANGIBLE AND INTANGIBLE
USER RELEVANCE
CAPITAL ASSET RECOGNITION
HOW ARE CAPITAL ASSETS VALUED?
DEPRECIATION CONCEPTS
DEPRECIATION METHODS
CORPORATE INCOME TAXES
CHOICE OF DEPRECIATION METHOD
CHANGES IN DEPRECIATION ESTIMATES AND METHODS
ADDITIONAL EXPENDITURES ON CAPITAL ASSETS DURING THEIR LIVES
WRITEDOWNS AND DISPOSALS OF PROPERTY, PLANT, AND EQUIPMENT
NATURAL RESOURCES
INTANGIBLE ASSETS
STATEMENT ANALYSIS CONSIDERATIONS
SUMMARY
chapter 9: CURRENT LIABILITIES, CONTINGENCIES, AND COMMITMENTS
USER RELEVANCE
RECOGNITION CRITERIA FOR LIABILITIES
VALUATION METHODS FOR LIABILITIES
CURRENT LIABILITIES
STATEMENT ANALYSIS CONSIDERATIONS
CONTINGENCIES
COMMITMENTS
SUMMARY
chapter 10: LONG-TERM DEBT AND OTHER NON-CURRENT LIABILITIES
USER RELEVANCE
LONG-TERM NOTES AND MORTGAGES
BONDS AND DEBENTURES
LEASES
PENSIONS
OTHER POST-EMPLOYMENT BENEFITS
DEFERRED INCOME TAXES
OTHER INCOME TAX DISCLOSURES
STATEMENT ANALYSIS CONSIDERATIONS
SUMMARY
APPENDIX
chapter 11: SHAREHOLDERS' EQUITY
USER RELEVANCE
FORMS OF ORGANIZATION
CORPORATIONS
SHARES
DIVIDENDS, STOCK SPLITS, AND EMPLOYEE STOCK OPTIONS
STATEMENT OF RETAINED EARNINGS AND STATEMENT OF CHANGES IN EQUITY
FINANCIAL STATEMENT ANALYSIS
SUMMARY
APPENDIX
APPLYING YOUR KNOWLEDGE AND A USER PERSPECTIVE
chapter 12: FINANCIAL STATEMENT ANALYSIS
USER RELEVANCE
OVERVIEW OF FINANCIAL STATEMENT ANALYSIS
RATIOS
NON-MANUFACTURING OR NON-RETAIL COMPANY ANALYSIS
INTERPRETING THE RATIOS
SUMMARY
appendix A: H&M ANNUAL REPORT
appendix B: ACCOUNTING FOR INTERCOMPANY INVESTMENTS
subject index
company index
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