Introduction to financial accounting /

Horngren, Charles T., 1926-

Introduction to financial accounting / Charles T. Horngren, Gary L. Sundem, John A. Elliott ; special material by Graeme W. Rankine & Earl K. Stice. - 5th ed. - Englewood Cliffs, N.J. : Prentice Hall, c1993. - xx, 810 p. : col. ill. ; 27 cm. - Prentice-Hall series in accounting .

Covers balance sheets, inventories, depreciation, liabilities, and financial statements.

Includes bibliographical references (p. 773-774) and index.

Pt. 1. 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 -- Pt. 2. 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 -- Pt. 3. 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 -- Appendix A: Wal-Mart Annual Report -- Appendix B: Recommended Readings.

0134749170

92027751


Accounting.
Contabilidad.

HF 5635 / H816i 1993

657