Financial Accounting in an Economic Context 7/e (絕)
- 20本以上，享 8.5折
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- 一般書籍
- ISBN：9780470233986
- 作者：Jamie Pratt
- 版次：7
- 年份：2009
- 出版商：John Wiley
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本書特色
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作者介紹
Description
Fully updated and revised, the seventh edition of Financial Accounting explores important concepts from an economic perspective. By focusing on three elemental themes -- economic factors, measurement issues, and decision-making perspective -- Jamie Pratt's text provides a better understanding of the relevance of principles as applied in the real world. Virtually every concept covered refers to a real company, a real situation, or a real event. This takes an integrative look at accounting and finance by considering the impact of economics, internal controls, international standard, ethics, decision-making, and earnings management. A complete financial picture can be drawn using the tools presented in this text.
Fully updated and revised, the seventh edition of Financial Accounting explores important concepts from an economic perspective. By focusing on three elemental themes -- economic factors, measurement issues, and decision-making perspective -- Jamie Pratt's text provides a better understanding of the relevance of principles as applied in the real world. Virtually every concept covered refers to a real company, a real situation, or a real event. This takes an integrative look at accounting and finance by considering the impact of economics, internal controls, international standard, ethics, decision-making, and earnings management. A complete financial picture can be drawn using the tools presented in this text.
Features
New to This Edition
- Integrated Questions for Discussion and Review: End of Chapter Questions for Discussion and Review are strategically placed in separate boxes within each chapter, immediately after the coverage of the concepts they refer to.
- Real-World End-of-Chapter Exercises and Problems: Several end-of-chapter Exercises and Problems ask students to respond to real-world information or situations.
- Ethics In Action: Located at the end of each chapter, an ethical dilemma and relevant, open-ended questions drawn from the examples of actual companies challenge students' critical-thinking abilities.
- Two Comprehensive Case Studies: Presented at the end of Chapter's 8 and 14, these thorough case studies provide a timely, well-placed opportunity to examine the real-world application of accounting principles in action.
- Economic Factors: Over 10,000 relevant references to actual events and real companies.
- Measurement Issues: Cash and accrual statements are treated as equally important, with the statement of cash flows covered throughout the text.
- Decision-Making Perspective: All fundamental accounting issues are presented within the context of their impact on management decision-making.
New to This Edition
- Deepening the integration of the ROE model for analyzing financial statements, this edition also includes a completely revised Appendix on the subject for more in-depth coverage.
- Data pulled from industry sources is relied upon very heavily for comparative purposes.
- Addresses new developments in business – i.e. private equity, the growing importance of International Financial Reporting Standards (IFRS), Sarbanes-Oxley and the importance of internal controls.
- Reflects the most current thinking in the field with the help of over 10,000 relevant references to actual events and real companies.
- Includes in-depth discussions of legal liability, ethical issues, and management's incentives and influence on financial reports.
Table of Contents
Part 1: An Overview of Financial Accounting.
1. Financial Accounting and its Economic Context.
2. The Financial Statements.
Part 2: Measurement, Mechanics, and Use of Financial Statements.
3. The Measurement Fundamentals of Financial Accounting.
4. The Mechanics of Financial Accounting.
5. Using Financial Statement Information.
Part 3: Assets: A Closer Look.
6. The Current Asset Classification, Cash, and Accounts Receivable.
7. Merchandise Inventory.
8. Investments in Equity Securities.
9. Long-Lived Assets.
Part 4: Liabilities and Stockholder's Equity: A Closer Look.
10. Introduction to Liabilities: Economic Consequences, Current Liabilities, and Contingencies.
11. Long-Term Liabilities: Notes, Bonds, and Leases.
12. Stockholders' Equity.
Part 5: Income and Flows.
13. The Complete Income Statement.
14. The Statement of Cash Flows.
Part 1: An Overview of Financial Accounting.
1. Financial Accounting and its Economic Context.
2. The Financial Statements.
Part 2: Measurement, Mechanics, and Use of Financial Statements.
3. The Measurement Fundamentals of Financial Accounting.
4. The Mechanics of Financial Accounting.
5. Using Financial Statement Information.
Part 3: Assets: A Closer Look.
6. The Current Asset Classification, Cash, and Accounts Receivable.
7. Merchandise Inventory.
8. Investments in Equity Securities.
9. Long-Lived Assets.
Part 4: Liabilities and Stockholder's Equity: A Closer Look.
10. Introduction to Liabilities: Economic Consequences, Current Liabilities, and Contingencies.
11. Long-Term Liabilities: Notes, Bonds, and Leases.
12. Stockholders' Equity.
Part 5: Income and Flows.
13. The Complete Income Statement.
14. The Statement of Cash Flows.
Jamie Pratt, PhD, is a KPMG Professor of Accounting at Indiana University. He has authored several articles as well as two other texts. Dr. Pratt currently serves as the secretary of the board for the Pratt Corporation and is on the Educational Advisory Committee of the American Accounting Association (AAA). He previously served in the capacity of program chair of the AAA, associate editor forThe Accounting Review, and various editorial boards.
