| Title : | Financial accounting : Text readings and cases | | Original title : | Theory and analysis | | Material Type: | printed text | | Authors: | Richard G. Schroeder, Author ; Clark, M. W., Author ; Jack M. Cathey, Author | | Edition statement: | Seventh Edition | | Publisher: | New York, NY : John Wiley & Sons | | Publication Date: | 2001 | | Pagination: | viii, 568 p. | | Layout: | ill. (b & w) | | Size: | 24 cm | | ISBN (or other code): | 978-0-471-42825-1 | | General note: | This title serves as an excellent review material for the financial portion of the CPA Exam. It provides alternatives to current practice. It evaluates conclusions reached by APB and FASB, using readings and research documented at the end of each chapter. | | Class number: | 657 | | Abstract: | Updated, refocused, and revised, this seveneth Edition of Accounting Theory and Analysis will help you build strong critial thinking skills and a sound theoretical background, so you can evaluate accounting practice in today's increasingly global world economy. The texts unique and timely collection of cases and readings covers all area of accounting and shows how the latest accounting standards impact decision making. In the new edition, Richard Schroeder and Myrtle Clark are joined by new co-author Jack M. Carthy of teh University of North Carolina, Charlotte. The authors have updated and expanded the text to include:
* New articles, cases, and updates on the text's Web page (www.wiley.com/college/schroeder)
* A strong emphasis on the finalcial analysis of the major topics throughout the text
* New coverage of the Business Reporting Research Project (Chapter 1), fundamental analysis (Chapter 2), the concept of earning quality (Capter 3), the value of corporate earnings (Chapter 4), and international accounting (Chapter 6)
* Updated coverage of the 40 International Accounting Standards and the Financial Accounting Standard Board's evaluation of each of the International Accounting Standards
* Updated coverage of the FASB's Statements of Financial Accounting Standards
* Several new cases in each chapter, including cases on each of the accompanying readings, a new continuing financial analysis case in each chapter, and numerous cases involving the Internet
* Classroom debate topics in the assignment material in each chapter | | Contents note: | 1. The Development of Accounting Theory; 2. Research Methodology and Theories of the Uses of Accounting Information; 3. Income Concepts; 4. Financial Statements I: The Income Statement; 5. Financial Statements II: The Balance Sheet and the Statement of Cash Flows; 6. International Accounting; 7. Working Capital; 8. Long-Term Assets I: Property, Plant and Equipment; 9. Long-Term Assets II: Investments and Intangibles; 10. Long-Term Liabilities; 11. Accounting for Income Taxes; 12. Leases; 13. Pensions and Other PostRetirement Benefits; 14. Equity; 15. Accounting for Multiple Entities; 16. Financial Reporting Disclosure Requirements and Ethical Responsibilities |
Financial accounting = Theory and analysis : Text readings and cases [printed text] / Richard G. Schroeder, Author ; Clark, M. W., Author ; Jack M. Cathey, Author . - Seventh Edition . - New York, NY : John Wiley & Sons, 2001 . - viii, 568 p. : ill. (b & w) ; 24 cm. ISBN : 978-0-471-42825-1 This title serves as an excellent review material for the financial portion of the CPA Exam. It provides alternatives to current practice. It evaluates conclusions reached by APB and FASB, using readings and research documented at the end of each chapter. | Class number: | 657 | | Abstract: | Updated, refocused, and revised, this seveneth Edition of Accounting Theory and Analysis will help you build strong critial thinking skills and a sound theoretical background, so you can evaluate accounting practice in today's increasingly global world economy. The texts unique and timely collection of cases and readings covers all area of accounting and shows how the latest accounting standards impact decision making. In the new edition, Richard Schroeder and Myrtle Clark are joined by new co-author Jack M. Carthy of teh University of North Carolina, Charlotte. The authors have updated and expanded the text to include:
* New articles, cases, and updates on the text's Web page (www.wiley.com/college/schroeder)
* A strong emphasis on the finalcial analysis of the major topics throughout the text
* New coverage of the Business Reporting Research Project (Chapter 1), fundamental analysis (Chapter 2), the concept of earning quality (Capter 3), the value of corporate earnings (Chapter 4), and international accounting (Chapter 6)
* Updated coverage of the 40 International Accounting Standards and the Financial Accounting Standard Board's evaluation of each of the International Accounting Standards
* Updated coverage of the FASB's Statements of Financial Accounting Standards
* Several new cases in each chapter, including cases on each of the accompanying readings, a new continuing financial analysis case in each chapter, and numerous cases involving the Internet
* Classroom debate topics in the assignment material in each chapter | | Contents note: | 1. The Development of Accounting Theory; 2. Research Methodology and Theories of the Uses of Accounting Information; 3. Income Concepts; 4. Financial Statements I: The Income Statement; 5. Financial Statements II: The Balance Sheet and the Statement of Cash Flows; 6. International Accounting; 7. Working Capital; 8. Long-Term Assets I: Property, Plant and Equipment; 9. Long-Term Assets II: Investments and Intangibles; 10. Long-Term Liabilities; 11. Accounting for Income Taxes; 12. Leases; 13. Pensions and Other PostRetirement Benefits; 14. Equity; 15. Accounting for Multiple Entities; 16. Financial Reporting Disclosure Requirements and Ethical Responsibilities |
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