Text and causal agencys Thirteenth Edition Robert N. Anthony Ross G. Walker Professor Emeritus alumnus School of Business governing Harvard University David F. Hawkins Lovett-Learned Professor of Business Administration Graduate School of Business Administration Harvard University Kenneth A. Merchant Deloitte & Touche LLP Chair of accountancy Leventhal School of account statement University of Southern California McGraw-Hill Irwin Contents PARTI FINANCIAL ACCOUNTING 1 Chapter 1 The reputation and Purpose of report 2 The Need for development 2 Operating Information 3 Financial score Information 4 Management Accounting Information 4 Tax Accounting Information 5 Definition of Accounting 6 The Profession of Accounting 6 Our Approach to Accounting 7 Preconceptions about Accounting 7 Plan of the concord 8 The Financial Accounting Framework Accounting as a Language 9 Different Formats 9 Nature of Principles 9 Criteria 10 Source of Accounting Principles 11 Principles Vs. Rules 12 Financial rehearsals 13 The equilibrium Sheet 14 The Income instruction 16 Package of Financial Reports 17 Financial asseveration Objectives 17 Sarbanes-Oxley Act 19 Income Tax Reporting 19 Summary 19 Problems 20 Cases 22 Case 1รข"1: Ribbons anBows, Inc.
22 Case 1-2: Kim Fuller 23 Case 1-3: Baron Coburg 24 The Balance Sheet 33 An general View 34 Account Categories 35 Assets 36 Liabilities 38 Owners Equity 39 Ratios 42 Current Ratio 42 Balance Sheet Changes 42 Original Capital Contribution 42 Bank Loan 43 Purchase of Merchandise 43 Sale of Merchandise 43 Concluding Comment 44 Summary 44 Problems 44 Cases 47 Case 2-1: Maynard troupe (A) 47 Case 2-2: Music Mart, Inc. 48 Case 2-3: lonely(prenominal) Pine Cafe (A) 48 8 Chapter 3 Basic Accounting Concepts: The Income Statement 50 The Nature of Income 50 Basic Concepts 51 The Accounting flow rate Concept 51 The Conservatism Concept 54 The acknowledgment Concept 56 The Matching Concept 57 knowledge of Expenses 58 Terminology 58 Criteria for Expense... If you want to get a full essay, order it on our website:
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