Introduction to Financial Accounting
Charles Horngren

For Introductory Financial Accounting courses at the MBA level, and for rigorous undergraduate courses.   Introductory Financial Accounting, 9e provides a unique and perfect blend of robust financial statement analysis with early statement of cash flows coverage.For Introductory Financial Accounting courses at the MBA level, and for rigorous undergraduate courses.   Introductory Financial Accounting, 9e provides a unique and perfect blend of robust financial statement analysis with early statement of cash flows coverage.   Q: What is the goal of your course?  Is it to equip students with the ability to effectively analyze and interpret real corporate financial statements?  Do you want to cover statement of cash flows early? A: IFA 9e is directed at students who will analyze real financial statements, and make business decisions based upon that analysis.  Real statements are used throughout (Starbucks).  Statement of Cash Flows comes earlier in this book than most.  Focus on analysis of financial statements.  Ratios introduced early and often, special "Portfolio" section provides a "road map" to financial statement analysis, and special section in end-of-chapter problems focuses on analyzing financial statements (using Starbucks financial statements). Chapter Reference:  Sections on ratios in Ch. 2 and Ch. 4; almost all remaining chapters also have coverage of ratios; Ch. 12 is a comprehensive overview of financial statement analysis.Statement of Cash Flows covered in Chapter 5, not later in text.  This is an essential financial statement, one of growing importance, so students should regard it as a basic statement, not something introduces later (if at all) in the course.OTHER KEY POINTS OF DIFFERENTIATION Q: Is ethics becoming increasingly important to integrate into this course?  How are you integrating ethics?  A: IFA 9e has expanded it's coverage of ethics, and has woven it through the book where relevant.  Thorough (and expanded) ethics coverage, both in Chapter 1 where it is introduced and throughout all chapters of the book.  Begins to emphasize the importance of ethics in accounting and in business early for students.  Chapter References:  Ch. 1 section on "Professional Ethics" and Business First box on "Ethics, Accounting, and Whistle-Blowers;" Ch. 2 section on "Ethics, Depreciation, and Net Income;" Ch. 4 section on "Ethics, Unearned Revenue, and Revenue Recognition".

Informacje dodatkowe o Introduction to Financial Accounting:

Wydawnictwo: angielskie
Data wydania: b.d
Kategoria: Ekonomia
ISBN: 978-0-13-196875-2
Liczba stron: 0