Financial Accounting: Tools for Business Decision Making, 6th Edition 36.7MB

Financial Accounting: Tools for Business Decision Making, 6th Edition 36.7MB
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Financial Accounting: Tools for Business Decision Making, 6th Edition

PDF SIZE OF 36.7MB



BY Paul D. Kimmel (University of Wisconsin, Milwaukee ), Jerry J. Weygandt (University of Wisconsin, Mad ), Donald E. Kieso (Northern Illinois University )



June 2011, ©2011





Financial Accounting, 6th Edition provides students with an understanding of the fundamental concepts necessary to use accounting effectively today, as well as introducing them to IFRS and how they will use accounting in the future. Starting with a ¡°macro¡± view of accounting information, the authors present real financial statements. They establish how a financial statement communicates the financing, investing, and operating activities of a business to users of accounting information. Kimmel, Weygandt and Kieso motivate students by grounding the discussion in the real world, showing them the relevance of the topics covered to their future.





TABLE OF CONTENTS:



Chapter 1 Introduction to Financial Statements. Chapter 2 A Further Look at Financial Statements.

Chapter 3 The Accounting Information System.

Chapter 4 Accrual Accounting Concepts.

Chapter 5 Merchandising Operations and the Multiple-Step Income Statement.

Chapter 6 Reporting and Analyzing Inventory.

Chapter 7 Fraud, Internal Control and Cash.

Chapter 8 Reporting and Analyzing Receivables.

Chapter 9 Reporting and Analyzing Long-Lived Assets.

Chapter 10 Reporting and Analyzing Liabilities.

Chapter 11 Reporting and Analyzing Stockholders¡¯ Equity.

Chapter 12 Statement of Cash Flows.

Chapter 13 Financial Analysis: The Big Picture.

Appendices.

A Specimen Financial Statements: Tootsie Roll Industries, Inc.

B Specimen Financial Statements: The Hershey Company.

C Specimen Financial Statements: Zetar plc.

D Time Value of Money.

E Reporting and Analyzing Investments.



NEW TO THIS EDITION:



A Look at IFRS: New section at end of each chapter section includes an IFRS overview, differences between GAAP and IFRS (Key Points), IFRS/GAAP convergence efforts (Looking to the Future), and IFRS Self-Test Questions (plus answers). An IFRS Application section is also included with IFRS review exercises (including an International Comparative Analysis Problem: Tootsie Roll vs Zetar (Zetar is U.K. candy company). Chart of Accounts: Number of accounts used in textbook, supplements, and WileyPLUS drastically reduced, titles used consistently throughout. We now have a common chart of accounts. Terminology: Reflect latest terminology changes, that is: Expense recognition principle (previously matching) Periodicity assumption (previously time period) Fair value replaces market value in many instances Updated End-of-Chapter Material: