Introduction to financial accounting / Charles T. Horngren, Gary L. Sundem, John A. Elliott.
Material type:
TextSeries: Prentice Hall series in accountingPublication details: Upper Saddle River, NJ : Prentice Hall, c1996.Edition: 6th edDescription: xxi, 821 p. : ill. (some col.) ; 26 cmISBN: - 9788120311466
- 0132345277
- 20 658.1511 HOR
Books-General
| Current library | Collection | Call number | Status | Barcode | |
|---|---|---|---|---|---|
| Archives Centre | 658.1511 HOR (Browse shelf(Opens below)) | Withdrawn Item | 2001-699 | ||
| UMI Main Library | Seen During Stock-taking | 658.1511 HOR (Browse shelf(Opens below)) | Available | 97-115 |
Table of contents
I. THE FUNDAMENTALS OF ACCOUNTING.
1. Entities and Balance Sheets.
2. Income Measurement: The Accrual Basis.
3. The Recording Process: Journals and Ledgers.
4. Accounting Adjustments and Financial Statement Preparation.
5. Accounting Cycle: Recording and Formal Presentation.
II. MAJOR ELEMENTS OF BASIC FINANCIAL STATEMENTS.
6. Sales Revenue, Cash, and Accounts Receivable.
7. Valuing Inventories, Cost of Goods Sold, and Gross Profit.
8. Internal Control and Ethics.
9. Long-Lived Assets and Depreciation.
10. Liabilities and Interest.
11. Statement of Cash Flows.
12. Stockholders' Equity.
III. ADDITIONAL ELEMENTS OF FINANCIAL STATEMENTS.
13. Intercorporate Investments, Including Consolidations.
14. Income Taxes, Including Interperiod Allocation.
15. Analysis of Financial Statements.
16. Financial Statements: Conceptual Framework and Income Measurement.
Includes bibliographical references (p. 793-794) and indexes.
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