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Fundamentals of Financial Accounting(五版)
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Fundamentals of Financial Accounting(五版)

作者: Fred Phillips,Robert Libby,Patricia A. Libby
出版社: 華泰文化
出版日期: 2015-05-08
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內容簡介

  1.Integrated new focus companies, including SonicGateway, an app developer, Koss Corporation, a headphone manufacturer, and Google.

  2.Incorporated a streamlined chart of accounts in all chapters (leading, for example, to replacing Contributed Capital with Common Stock and limiting revenue account names to Sales Revenue and Service Revenue).

  3. Repositioned exhibits to be more adjacent to related discussion in the text.

  4. Reviewed, updated, and introduced new end-of-chapter material in each chapter to support new topics and learning objectives, including new Connect problem formats that auto-post from journal entries to T-accounts to trial balances.


作者介紹

作者簡介

Fred Phillips


  現職:University of Saskatchewan

Robert Libby

  現職:Cornell University

Patricia A. Libby

  現職:Ithaca College


目錄

Ch 1 Business Decisions and Financial Accounting
Ch 2 The Balance Sheet
Ch 3 The Income Statement
Ch 4 Adjustments, Financial Statements, And Financial Results
Ch 5 Fraud, Internal Control, and Cash
Ch 6 Merchandising Operations and the Multistep Income Statement
Ch 7 Inventories and Cost of Goods Sold
Ch 8 Receivables, Bad Debt Expense, and Interest Revenue
Ch 9 Long-Lived Tangible and Intangible Assets
Ch10 Liabilities
Ch11 Stockholders' Equity
Ch12 Statement Cash Flows
Ch13 Measuring and Evaluating Financial Performance
Appendix A: Excerpts from the Fiscal 2013 Annual Report of The Home Depot, Inc.
Appendix B: Excerpts from the Fiscal 2013 Annual Report of Lowe's Companies, Inc.
Appendix C: Present and Future Value Concepts
Appendix D: Investments in Other Corporations