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Financial Accounting: A User Perspective 6th Canadian Edition

Name: Financial Accounting: A User Perspective 6th Canadian Edition
ISBN: 9780470676608

by Robert E. Hoskin, Maureen R. Fizzell, Donald C. Cherry

March 2011

Beginner

978 pages

33h 29m

English

Wiley

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Cover Page
Title Page
Copyright
About the Authors
About the Contributor
Dedication
Preface
HALLMARK FEATURES OF THIS BOOKACKNOWLEDGEMENTSCONCLUDING REMARKS
Brief Table of Contents
Table of Contents
chapter 1: OVERVIEW OF CORPORATE FINANCIAL REPORTING
WHAT IS A BUSINESS?WHAT IS ACCOUNTING?FORMS OF ORGANIZATIONUSERS OF FINANCIAL STATEMENTSDEVELOPMENT OF ACCOUNTING STANDARDSBUSINESS ACTIVITIESH&M ANNUAL REPORTSUMMARY

chapter 2: ANALYZING TRANSACTIONS AND THEIR EFFECTS ON FINANCIAL STATEMENTS
USER RELEVANCETHE BASIC ACCOUNTING EQUATIONTRANSACTION ANALYSIS AND THE BASIC ACCOUNTING EQUATIONFINANCIAL STATEMENTSUSING RATIOS TO ANALYZE FINANCIAL STATEMENTSSUMMARY
chapter 3: PROCESSING DATA THROUGH THE ACCOUNTING SYSTEM
USER RELEVANCEDOUBLE-ENTRY ACCOUNTING SYSTEMSUNDERSTANDING THE ACCOUNTING CYCLETRANSACTIONSRECORDING IN JOURNAL, LEDGER, AND TRIAL BALANCEPREPARING FINANCIAL STATEMENTS AND CLOSING ENTRIESSUMMARY
chapter 4: REVENUE RECOGNITION AND STATEMENT OF EARNINGS
USER RELEVANCECASH-TO-CASH CYCLEREVENUE RECOGNITIONSTATEMENT OF EARNINGS FORMATPERFORMANCE MEASUREMENTSUMMARY
chapter 5: THE STATEMENT OF CASH FLOWS
USER RELEVANCEWHY ANOTHER FLOW STATEMENT?UNDERSTANDING THE STATEMENT OF CASH FLOWSPREPARING THE STATEMENT OF CASH FLOWSINTERPRETING CASH FLOW INFORMATIONSUMMARYREADING AND INTERPRETING PUBLISHED FINANCIAL STATEMENTS
chapter 6: CASH, SHORT-TERM INVESTMENTS, AND ACCOUNTS AND NOTES RECEIVABLE
USER RELEVANCECASHSHORT-TERM INVESTMENTSACCOUNTS RECEIVABLENOTES RECEIVABLESTATEMENT ANALYSIS CONSIDERATIONSCURRENT RATIOQUICK RATIOSUMMARY
chapter 7: INVENTORY
USER RELEVANCEEXAMPLES OF INVENTORYVALUATION CRITERIAACQUISITION COSTSINVENTORY SYSTEMSCOST FLOW ASSUMPTIONSINVENTORY ISSUES FOR MANAGEMENTINVENTORY ESTIMATIONSTATEMENT ANALYSIS CONSIDERATIONSSUMMARYAPPENDIX
chapter 8: CAPITAL ASSETS—TANGIBLE AND INTANGIBLE
USER RELEVANCECAPITAL ASSET RECOGNITIONHOW ARE CAPITAL ASSETS VALUED?DEPRECIATION CONCEPTSDEPRECIATION METHODSCORPORATE INCOME TAXESCHOICE OF DEPRECIATION METHODCHANGES IN DEPRECIATION ESTIMATES AND METHODSADDITIONAL EXPENDITURES ON CAPITAL ASSETS DURING THEIR LIVESWRITEDOWNS AND DISPOSALS OF PROPERTY, PLANT, AND EQUIPMENTNATURAL RESOURCESINTANGIBLE ASSETSSTATEMENT ANALYSIS CONSIDERATIONSSUMMARY
chapter 9: CURRENT LIABILITIES, CONTINGENCIES, AND COMMITMENTS
USER RELEVANCERECOGNITION CRITERIA FOR LIABILITIESVALUATION METHODS FOR LIABILITIESCURRENT LIABILITIESSTATEMENT ANALYSIS CONSIDERATIONSCONTINGENCIESCOMMITMENTSSUMMARY
chapter 10: LONG-TERM DEBT AND OTHER NON-CURRENT LIABILITIES
USER RELEVANCELONG-TERM NOTES AND MORTGAGESBONDS AND DEBENTURESLEASESPENSIONSOTHER POST-EMPLOYMENT BENEFITSDEFERRED INCOME TAXESOTHER INCOME TAX DISCLOSURESSTATEMENT ANALYSIS CONSIDERATIONSSUMMARYAPPENDIX
chapter 11: SHAREHOLDERS' EQUITY
USER RELEVANCEFORMS OF ORGANIZATIONCORPORATIONSSHARESDIVIDENDS, STOCK SPLITS, AND EMPLOYEE STOCK OPTIONSSTATEMENT OF RETAINED EARNINGS AND STATEMENT OF CHANGES IN EQUITYFINANCIAL STATEMENT ANALYSISSUMMARYAPPENDIXAPPLYING YOUR KNOWLEDGE AND A USER PERSPECTIVE
chapter 12: FINANCIAL STATEMENT ANALYSIS
USER RELEVANCEOVERVIEW OF FINANCIAL STATEMENT ANALYSISRATIOSNON-MANUFACTURING OR NON-RETAIL COMPANY ANALYSISINTERPRETING THE RATIOSSUMMARY
appendix A: H&M ANNUAL REPORT
appendix B: ACCOUNTING FOR INTERCOMPANY INVESTMENTS
subject index
company index

Overview

Financial Accounting: A User Perspective, Sixth Canadian Edition maintains its unique focus on the users of accounting information while presenting accounting concepts in a traditional framework. Students learn about underlying accounting concepts and accounting systems and get to apply that information from a user perspective. Unlike other books, Financial Accounting uses the analysis of real companies' financial information as the focal point for the user perspective. This unique approach has allowed all students, majors and non-majors alike, to gain the solid understanding of accounting that they will need to succeed in business. The text, paired with WileyPLUS, forms a strong teaching and learning package.

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