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Financial Accounting : A Decision-Making Approach - Thomas E. King

Financial Accounting

A Decision-Making Approach

Hardcover Published: 13th July 2000
ISBN: 9780471328230
Number Of Pages: 736

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<p>For the one-semester undergraduate financial accounting course, this text takes a "user-oriented" approach.</p><p>This text was written in response to the recommendations made by the Accounting Education Change Commission (AECC). <b>Developed around a decision making model, students are taught how to understand the financial accounting processes and how to interpret and use the resulting information.</b> Rather than focus on the recording process, the text teaches why particular items appear in or are omitted from financial statements, how items are valued in the financial statements and the usefulness of report information in a decision-making contaxt.</p><p>Students will learn how to evaluate current reporting criteria in a decision-making context and be introduced to "what-if" analysis using specific business decisions. THrough the linking pog decisions and information, students will learn how to think and analyze rather than memorize. Recognizing the coverage of the basic recording process is necessary for transactional journal entries will be included in some chapters of the text. <b>Broad concepts will be emphasized and those concepts will be illustrated through extensive use of business situations.</b></p>

Decision Making and Information

Accounting in a Decision Making Environment

Understanding Cash Flows

Accrual Accounting and Financial Reporting

Understanding Income

Understanding Financial Position

The Accounting Process

Cash, Receivables and Investments

Prepaid Expenses and Inventories

Operating Assets and Intangibles

Reporting Liabilities

Reporting Ownership Interests

The Cash Flow Statement and Decisions

Special Income Reporting Situations

Using Financial Statement Information

Financial Reporting in a Global Economy

ISBN: 9780471328230
ISBN-10: 0471328235
Audience: Tertiary; University or College
Format: Hardcover
Language: English
Number Of Pages: 736
Published: 13th July 2000
Publisher: John Wiley & Sons Inc
Country of Publication: US
Dimensions (cm): 26.05 x 20.85  x 3.21
Weight (kg): 1.54
Edition Number: 1
Edition Type: Revised

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