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دانلود کتاب Financial Accounting

دانلود کتاب حسابداری مالی

Financial Accounting

مشخصات کتاب

Financial Accounting

ویرایش: 11 
نویسندگان: , , , ,   
سری:  
ISBN (شابک) : 9780134127620, 9781292211145 
ناشر: Pearson 
سال نشر: 2018 
تعداد صفحات: 816 
زبان: English 
فرمت فایل : PDF (درصورت درخواست کاربر به PDF، EPUB یا AZW3 تبدیل می شود) 
حجم فایل: 22 مگابایت 

قیمت کتاب (تومان) : 47,000



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توضیحاتی در مورد کتاب حسابداری مالی

مقدمه -- بررسی تصویری -- صورتهای مالی -- تجزیه و تحلیل معاملات -- حسابداری تعهدی و درآمد -- کنترل داخلی و نقدینگی -- سرمایه گذاری های کوتاه مدت و مطالبات -- موجودی و بهای تمام شده کالاهای فروخته شده -- دارایی های گیاهی ، طبیعی منابع، و نامشهود - سرمایه‌گذاری‌های بلندمدت و ارزش زمانی پول - بدهی‌ها - حقوق صاحبان سهام - ارزیابی عملکرد: کیفیت سود، صورت سود و زیان و صورت سود جامع - تجزیه و تحلیل صورت‌های مالی - پیوست a: amazon.com گزارش سالانه 2012 -- ضمیمه b: yum! برندها، شرکت گزارش سالانه 2012 - ضمیمه ج: نمودارهای معمول حسابداری برای انواع مختلف مشاغل - ضمیمه d: خلاصه اصول حسابداری پذیرفته شده عمومی (gaap) - ضمیمه e: خلاصه تفاوت‌های بین U.S. gaap و ifrs متقاطع به -- شاخص شرکت


توضیحاتی درمورد کتاب به خارجی

Preface -- Visual walk-through -- The financial statements -- Transaction analysis -- Accrual accounting & income -- Internal control & cash -- Short-term investments & receivables -- Inventory & cost of goods sold -- Plant assets, natural resources, & intangibles -- Long-term investments & the time value of money -- Liabilities -- Stockholders' equity -- Evaluating performance: earnings quality, the income statement, & the statement of comprehensive income -- Financial statement analysis -- Appendix a: amazon.com 2012 annual report -- Appendix b: yum! brands, inc. annual report 2012 -- Appendix c: typical charts of accounts for different types of businesses -- Appendix d: summary of generally accepted accounting principles (gaap) -- Appendix e: summary of differences between u.s. gaap and ifrs cross referenced to -- Company index



فهرست مطالب

Cover
Title Page
Copyright Page
About the Authors
Brief Contents
Contents
Preface
Visual Walk-Through
Acknowledgments
Chapter 1: Conceptual Framework and Financial Statements
	Spotlight: Alibaba Group
	Understand the Role of Accounting in Communicating Financial Information
		Business Decisions
		Accounting Is the Language of Business
		Two Perspectives of Accounting: Financial Accounting and Management Accounting
		Organizing a Business
		Role of Accounting Standards
	Understand the Underlying Accounting Concepts in the IFRS Conceptual Framework
		The Conceptual Framework
		Why Is Financial Reporting Important?
		Who Are the Users of Financial Reports?
		What Makes Financial Information Useful?
		What Constraints Do We Face in Providing Useful Information?
		What Are Our Assumptions in Financial Reporting?
		What Exactly Are We Accounting For?
		Accounting Equations
	Obtain Insights into Business Operations through Financial Statements
		The Income Statement Shows a Company’s Financial Performance
		The Statement of Changes in Equity Shows a Company’s Transactions with its Owners
		The Balance Sheet Shows a Company’s Financial Position
		The Statement of Cash Flows Shows a Company’s Cash Receipts and Payments
	Identify Financial Statements and their Inter-Relationships
	Understand the Role of Ethics in Accounting
		Code of Ethics for Professional Accountants
	End-of-Chapter Summary Problem
Chapter 2: Recording Business Transactions
	Spotlight: Daimler AG
	Explain what a Business Transaction is
	Keep Track of Financial Statement Items
		Assets
		Liabilities
		Equity
	Analyze the Impact of Business Transactions on Accounts
		Example: RedLotus Travel, Inc.
		Transactions and Financial Statements
		Mid-Chapter Summary Problem
		Double-Entry Accounting
		The T-Account
		Increases and Decreases in the Accounts: The Rules of Debit and Credit
		Additional Shareholders’ Equity Accounts: Income and Expenses
	Record (Journalize and Post) Transactions in the Books
		Copying Information (Posting) from the Journal to the Ledger
		The Flow of Accounting Data
		Accounts after Posting to the Ledger
	Construct and Use a Trial Balance
		Analyzing Accounts
		Correcting Accounting Errors
		Chart of Accounts
		The Normal Balance of an Account
		Account Formats
		Analyzing Transactions Using Only T-Accounts
		End-of-Chapter Summary Problem
Chapter 3: Accrual Accounting
	Spotlight: Richemont
	Explain how Accrual Accounting Differs from Cash-Basis Accounting
		Accrual Accounting and Cash Flows
		The Time-Period Concept
	Apply the Revenue and Expense Recognition Principles
		The Revenue Recognition Principle
		The Expense Recognition Principle
		The Matching Concept
		Ethics in Business and Accounting Decisions
		Mid-Chapter Summary Problem
	Adjust the Accounts
		Which Accounts Need to Be Updated (Adjusted)?
		Categories of Adjusting Entries
		Prepaid Expenses
		Unearned Revenues
		Accrued Expenses
		Accrued Revenues
		Depreciation of Property, Plant and Equipment
		Summary of the Adjusting Process
		The Adjusted Trial Balance
	Prepare Updated Financial Statements
	Close the Books
		End-of-Chapter Summary Problem
Chapter 4: Presentation of Financial Statements
	Spotlight: BASF
	Appreciate the Role of Annual Reports as a Communication Tool
		Substance Over Style
		Obtaining Annual Reports
		Typical Structure of an Annual Report
		Corporate Information
		Analysis and Commentaries
		Other Statements and Disclosures
		Financial Statements
	Know the General Presentation Requirements of Financial Statements
		Complete Set of Financial Statements
		Fair Presentation and Compliance with IFRS
		Going Concern
		Accrual Basis of Accounting
		Materiality and Aggregation
		Offsetting
		Frequency of Reporting
		Comparative Information
		Consistency of Presentation
		Notes to the Accounts
		Mid-Chapter Summary Problem
	Understand the Presentation Requirements for Statement of Financial Position
	Understand Presentation Requirements for Statement of Comprehensive Income
	Understand Presentation Requirements for Statement of Changes in Equity
	Evaluate a Company’s Short-Term Liquidity
		Current Ratio
		End-of-Chapter Summary Problem
Chapter 5: Internal Control, Cash, and Receivables
	Spotlight: LEGO
	Understand the Role of Internal Controls and Corporate Governance
		Fraud and Its Impact
		Ethics in Business and Accounting Decisions
		Internal Control
		The Sarbanes-Oxley Act (SOX)
		Internal Control Procedures
		The Limitations of Internal Control—Costs and Benefits
	Apply Internal Controls over Cash Receipts and Cash Payments
		Internal Control Over Cash Receipts
		Internal Control Over Cash Payments
	Prepare and Use a Bank Reconciliation
		Preparing the Bank Reconciliation
		Online Banking
		Using a Budget to Manage Cash
		Reporting Cash on the Balance Sheet
		Mid-Chapter Summary Problem
	Account for Receivables and its Potential Impairment
		Types of Receivables
		Internal Controls over Cash Collections on Account
		How Do We Manage the Risk of Not Collecting?
		Accounting for Uncollectible Receivables
		Allowance Method
		Direct Write-Off Method
		Computing Cash Collections from Customers
		Accounting for Notes Receivable
		How to Speed Up Cash Flow
	Evaluate a Company’s Ability to Collect Receivables
		End-of-Chapter Summary Problem
Chapter 6: Inventory and Merchandising Operations
	Spotlight: Fast Retailing
	Understand the Nature of Inventory and Retailing Operations
		Sale Price vs. Cost of Inventory
		Basic Inventory Relationship
	Record Inventory-Related Transactions
		Inventory Systems
		Recording Transactions in the Perpetual System
	Understand and Apply Different Inventory Cost Assumptions
		Effects of FIFO, LIFO, and Average Cost on Cost of Goods Sold, Gross Profit, and Ending Inventory
		Comparison of the Inventory Methods
		Mid-Chapter Summary Problem
		Other Inventory Issues
	Analyze Effects of Inventory Errors
	Evaluate a Company’s Retailing Operations
		Analyzing Financial Statements
		End-of-Chapter Summary Problem
Chapter 7: PPE and Intangibles
	Spotlight: Airbus Group
	Understand the Different Types of Long-Term Assets
		Property, Plant and Equipment (PPE)
		Intangible Assets
		Other Non-Current Assets
	Determine the Cost of PPE on Initial Recognition
		Recognition of PPE and Intangible Assets
		Measurement of PPE on Initial Recognition
		Land and Land Improvements
		Buildings, Machinery, and Equipment
		Lump-Sum (or Basket) Purchases of Assets
	Understand when to Capitalize or Expense Subsequent Costs
		Subsequent Costs
	Measure and Record Depreciation
		How to Allocate Depreciation
		Depreciation Methods
		Comparing Depreciation Methods
		Choosing a Depreciation Method
		Mid-Chapter Summary Problem
		Other Issues in Accounting for PPE
		Depreciation for Tax Purposes
		Depreciation for Partial Years
		Changes in Estimates of Useful Lives or Residual Values
		Impairment of PPE
		Measurement Subsequent to Initial Recognition
		Using Fully Depreciated Assets
	Account for PPE Disposals
		T-Accounts for Analyzing PPE Transactions
		Accounting for Natural Resources
	Understand the Recognition and Subsequent Measurement of Intangible Assets
		Accounting for Specific Intangibles
		Accounting for Research and Development Costs
		Accounting for the Impairment of an Intangible Asset
		Reporting Long-Term Assets Transactions on the Statement of Cash Flows
	Evaluate a Company’s Performance Based on its Assets
		End-of-Chapter Summary Problem
Chapter 8: Investments and International Operations
	Spotlight: Vivendi
		Investments: An Overview
	Understand Categories of Financial Asset Investments
		Trading Securities
		Held-to-maturity
		Available-for-Sale Investments
		Summary of Financial Assets Recognition and Measurements
		Mid-Chapter Summary Problem
	Use the Equity Method for Investments
	Understand the Concept of Consolidated Financial Statements
		Consolidation Accounting
		The Consolidated Balance Sheet and the Related Worksheet
		Goodwill and Non-Controlling Interest
		Income of a Consolidated Entity
	Account for International Operations and Transactions
		Foreign Currencies and Exchange Rates
		Accounting for Foreign Currency Transactions
		Reporting Gains and Losses on the Income Statement
		Should We Hedge Our Foreign-Currency Transaction Risk?
		Consolidation of Foreign Subsidiaries
		Impact of Investing Activities on the Statement of Cash Flows
	Evaluate a Company’s Overall Performance
		End-of-Chapter Summary Problem
Chapter 9: Liabilities
	Spotlight: Jardine Matheson Holdings Ltd.
	Understand the Various Types of Liabilities
	Account for Contingent Liabilities
		Are All Liabilities Reported on the Balance Sheet?
	Summary of Current Liabilities
		Mid-Chapter Summary Problem
	Account for Bonds
		Bonds: An Introduction
		Issuing Bonds Payable at Par (Face Value)
		Issuing Bonds Payable at a Discount
		What Is the Interest Expense on These Bonds Payable?
		Interest Expense on Bonds Issued at a Discount
		Issuing Bonds Payable at a Premium
		Partial-Period Interest Amounts
		The Straight-line Amortization Method: A Quick Way to Measure Interest Expense
		Should We Retire Bonds Payable Before Their Maturity?
		Convertible Bonds and Notes
	Account for Leases
		Types of Leases
		Do Lessees Prefer Operating Leases or Capital Leases?
	Analyze the Advantages and Disadvantages of Borrowing
		Financing Operations with Bonds or Shares?
	Evaluate a Company’s Debt-Paying Ability
		Debt Ratio
		The Times-Interest-Earned Ratio
		Reporting Financing Activities on the Statement of Cash Flows
		End-of-Chapter Summary Problem
Chapter 10: Shareholders’ Equity
	Spotlight: L’Occitane
	Explain the Features of a Corporation
		Organizing a Corporation
	Account for the Issuance of Shares
		Ordinary Shares
		Share Issuance for Other than Cash Can Create an Ethical Challenge
		Preference Shares
		Mid-Chapter Summary Problem
		Authorized, Issued, and Outstanding Shares
	Account for Treasury Shares
		How Are Treasury Shares Recorded?
		Resale of Treasury Shares
		Issuing Treasury Shares as Compensation
		Retiring Treasury Shares
	Account for Other Equity Transactions
		Retained Earnings, Dividends, and Splits
		Should the Company Declare and Pay Cash Dividends?
		Cash Dividends
		Dividends on Preference Shares
		Dividends on Cumulative and Non-Cumulative Preference Shares
		Share Dividends
		Stock Splits
		Summary of the Effects on Assets, Liabilities, and Shareholders’ Equity
	Understand the Different Values of Shares
		Market, Redemption, Liquidation, and Book Value
		Reporting Shareholders’ Equity Transactions
		Statement of Cash Flows
	Evaluate a Company’s Return to Equity Holders
		End-of-Chapter Summary Problem
Chapter 11: Cash Flows
	Spotlight: Singtel
	Identify the Purposes of the Statement of Cash Flows
		How’s Your Cash Flow? Telltale Signs of Financial Difficulty
	Distinguish Among Operating, Investing and Financing Cash Flow Activities
		Operating, Investing, and Financing Activities
		Two Formats for Operating Activities
	Prepare Cash Flows from Operating Activities Using the Indirect Method
		Understanding Reconciliation of Net Income to Cash Flows from Operations
	Prepare Cash Flows from Investing Activities
	Prepare Cash Flows from Financing Activities
		Completing the Statement of Cash Flows (Indirect CFO)
		Noncash Investing and Financing Activities
		Mid-Chapter Summary Problem
	Prepare Cash Flows from Operating Activities Using the Direct Method
		Compute Operating Cash Flows by the Direct Method
	Evaluate a Company’s Ability to Generate Cash Flows
		Free Cash Flow
		Cash Realization Ratio
		Examining Cash Flow Patterns
		End-of-Chapter Summary Problem
Chapter 12: Financial Statement Analysis
	Spotlight: Nestlé
		It Starts with the Big Picture
	Perform Basic (Horizontal and Vertical) Analysis on Financial Statements
		Horizontal Analysis
		Trend Analysis
		Vertical Analysis
	Prepare Common-Size Financial Statements
		Benchmarking
		Mid-Chapter Summary Problem
	Perform Financial Ratio Analysis to Make Business Decisions
		Efficiency Ratios
		Financial Strength Ratios
		Profitability Ratios
		Investment Ratios
		Putting It All Together
		Using the Statement of Cash Flows
	Use Other Information to Make Investment Decisions
		Economic Value Added (EVA®)
	Other Issues in Financial Statement Analysis
		Limitations of Ratio Analysis
		Red Flags in Financial Statement Analysis
		End-of-Chapter Summary Problem
Glindex
Company Index
Back Cover




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