Descripciones mejoradas de Syndetics:

This strong text introduces students to basic accounting concepts, excites them by using lots of real world examples (both U.S. and international), provides them with some basic accounting knowledge, and then shows them how accounting is used and analyzed in actual case situations. This book does not take an encyclopedic approach to every possible nuance of financial statement preparation or alternative way to perform accounting functions since students who desire that level of detail will find it in more advanced classes.

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• Part f1 Financial Reporting and the Accounting Cycle(p. 1)
• 1 Accounting Information: Users and Uses(p. 2)
• What's the Purpose of Accounting?(p. 5)
• Who Uses Accounting Information?(p. 9)
• Within what Kind of Environment Does Accounting Operate?(p. 13)
• So, Why Should I Study Accounting?(p. 21)
• End-of-Chapter Materials(p. 21)
• 2 Financial Statements: an Overview(p. 30)
• The Financial Statements(p. 32)
• Notes to the Financial Statements(p. 47)
• The External Audit(p. 49)
• Financial Statement Analysis(p. 50)
• Fundamental Concepts and Assumptions(p. 54)
• End-of-Chapter Materials(p. 56)
• 3 The Mechanics of Accounting(p. 78)
• How Can We Collect all this Information?(p. 80)
• How Do Transactions Affect the Accounting Equation?(p. 82)
• How Do we Record the Effects of Transactions?(p. 90)
• Posting Journal Entries and Preparing a Trial Balance(p. 102)
• Where Do Computers Fit in all this?(p. 108)
• End-of-Chapter Materials(p. 110)
• 4 Completing the Accounting Cycle(p. 130)
• Accrual Accounting(p. 132)
• Adjusting Entries(p. 136)
• Preparing Financial Statements(p. 143)
• Analyzing Financial Statements(p. 148)
• Closing the Books(p. 151)
• A Summary of the Accounting Cycle(p. 154)
• Adjusting Entries: Original Entries to Expense or Revenue(p. 155)
• Appendix A Using a Work Sheet(p. 157)
• Appendix B Special Journals(p. 162)
• End-of-Chapter Materials(p. 168)
• 5 Ensuring the Integrity of Financial Information(p. 204)
• The Types of Problems that Can Occur(p. 206)
• Safeguards Designed to Minimize Problems(p. 208)
• The Need for Monitoring(p. 215)
• The Role of Auditors in the Accounting Process(p. 218)
• The Securities and Exchange Commission(p. 222)
• End-of-Chapter Materials(p. 223)
• Comprehensive Problem 1-5(p. 233)
• Part f2 Operating Activities(p. 235)
• 6 Selling a Product or a Service(p. 236)
• Major Activities of a Business(p. 239)
• Recognizing Revenue(p. 241)
• Cash Collection(p. 246)
• Accounting for Credit Customers Who Don't Pay(p. 249)
• Assessing How Well Companies Manage Their Receivables(p. 255)
• Recording Warranty and Service Costs Associated with a Sale(p. 251)
• Reconciling the Bank Account(p. 258)
• Using Receivables to Get Cash Immediately(p. 261)
• Foreign Currency Transactions(p. 264)
• End-of-Chapter Materials(p. 266)
• 7 Inventory(p. 292)
• Inventory and Cost of Goods Sold(p. 295)
• Accounting for Inventory Purchases and Sales(p. 299)
• Counting Inventory and Calculating Cost of Goods Sold(p. 304)
• Inventory Cost Flow Assumptions(p. 308)
• Assessing How Well Companies Manage Their Inventories(p. 313)
• Further Coverage of Inventory Errors(p. 317)
• Complications of the Perpetual Method with Lifo and Average Cost(p. 319)
• Reporting Inventory at Amounts Below Cost(p. 321)
• Method of Estimating Inventories(p. 324)
• End-of-Chapter Materials(p. 325)
• 8 Completing the Operating Cycle(p. 350)
• Employee Compensation(p. 353)
• Taxes(p. 361)
• Contingencies(p. 365)
• Capitalize Versus Expense(p. 368)
• Summarizing Operations on an Income Statement(p. 370)
• End-of-Chapter Materials(p. 372)
• Comprehensive Problem 6-8(p. 391)
• Part f3 Investing and Financing Activities(p. 393)
• 9 Investments in Property, Plant, and Equipment and in Intangible Assets(p. 394)
• Nature of Long-Term Operating Assets(p. 396)
• Deciding Whether to Acquire a Long-Term Operating Asset(p. 397)
• Accounting for Acquisition of Property, Plant, and Equipment(p. 398)
• Calculating and Recording Depreciation Expense(p. 405)
• Repairing and Improving Property, Plant, and Equipment(p. 410)
• Recording Impairments of Asset Value(p. 412)
• Disposal of Property, Plant, and Equipment(p. 414)
• Accounting for Intangible Assets(p. 416)
• Measuring Property, Plant, and Equipment Efficiency(p. 420)
• Accelerated Depreciation Methods(p. 421)
• Changes in Depreciation Estimates(p. 426)
• End-of-Chapter Materials(p. 427)
• 10 Long-Term Debt Financing(p. 454)
• Measuring Long-Term Liabilities(p. 455)
• Accounting for Long-Term Liabilities(p. 462)
• Accounting for Lease Obligations(p. 466)
• The Nature of Bonds(p. 469)
• Using Debt-Related Financial Ratios(p. 476)
• Bonds Issued at a Discount or at a Premium(p. 477)
• Table I The Present Value of $1 Due In n Periods(p. 483)
• Table II The Present Value of an Annuity of $1 Per Number of Payments(p. 484)
• Table III Amount of $1 Due in n Periods(p. 485)
• Table IV Amount of an Annuity of $1 Per Number of Payments(p. 486)
• End-of-Chapter Materials(p. 487)
• 11 Equity Financing(p. 510)
• Raising Equity Financing(p. 513)
• Corporations and Corporate Stock(p. 515)
• Accounting for Stock(p. 519)
• Retained Earnings(p. 524)
• Other Equity Items(p. 529)
• Accounting for Stock Dividends(p. 532)
• Prior-Period Adjustments(p. 534)
• Proprietorship and Partnership Accounting(p. 535)
• End-of-Chapter Materials(p. 539)
• 12 Investments in Debt and Equity Securities(p. 568)
• Why Companies Invest in Other Companies(p. 570)
• Classifying a Security(p. 572)
• Accounting for Trading and Available-for-Sale Securities(p. 577)
• Accounting for Changes in the Value of Securities(p. 581)
• Accounting for Held-to-Maturity Securities(p. 584)
• Accounting for Equity Investments Using the Equity Method(p. 590)
• End-of-Chapter Materials(p. 592)
• Comprehensive Problem 9-12(p. 613)
• Part f4 Other Dimensions of Financial Reporting(p. 615)
• 13 The Statement of Cash Flows(p. 616)
• What's the Purpose of a Statement of Cash Flows?(p. 618)
• What Information is Reported in the Statement of Cash Flows?(p. 619)
• Preparing a Statement of Cash Flows--a Simple Example(p. 624)
• Analyzing the Other Primary Financial Statements to Prepare a Statement of Cash Flows(p. 628)
• Using Information From the Statement of Cash Flows to Make Decisions(p. 640)
• End-of-Chapter Materials(p. 642)
• Appendices
• A Microsoft Annual Report(p. 1)
• B Glossary(p. 1)
• C Check Figures(p. 1)
• Financial Accounting Indexes
• Subject(p. 1)
• Real World Company(p. 1)
• Internet(p. 1)