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Financial Accounting in an Economic Context 8/e - ISV

2012/12/25

ISBN13: 9780470646366|796Pages|paperback|©2012|

Author

JaJamie Pratt - University of Indiana

Description 
Fully updated and revised to include IFRS materials and problems, Financial Accounting 8E explores important accounting concepts from an economic perspective.
• Decision-Making Perspective: All fundamental accounting issues are presented within the context of their impact
on management decision-making.
• Economic Factors: Over 10,000 relevant references to actual events and real companies.
• 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.
• Measurement Issues: Cash and accrual statements are treated as equally important, with the statement of cash flows
covered throughout the text.

Table of Contents
Part 1 An Overview of Financial Accounting
Ch 1 Financial Accounting and Its Economic Context
Ch 2 The Financial Statements
Part 2 Measurement, Mechanics, and Use of Financial Statements
Ch 3 The Measurement Fundamentals of Financial Accounting
Ch 4 The Mechanics of Financial Accounting
Ch 5 Using Financial Statement Information
Part 3 Assets: A Closer Look
Ch 6 The Current Asset Classification, Cash, and Accounts Receivable
Ch 7 Merchandise Inventory
Ch 8 Investments in Equity Securities
Ch 9 Long-Lived Assets
Part 4 Liabilities and Shareholders’ Equity: A Closer Look
Ch 10 Introduction to Liabilities: Economic Consequences,
Current Liabilities, and Contingencies
Ch 11 Long-Term Liabilities: Notes, Bonds, and Leases
Ch 12 Shareholders´Equity
Part 5 Income and Cash Flows
Ch 13 The Complete Income Statement
Ch 14 The Statement of Cash Flows