Survey of Accounting - download pdf or read online

By Thomas Edmonds, Christopher Edmonds, Philip Olds, Frances McNair, Visit Amazon's Bor-Yi Tsay Page, search results, Learn about Author Central, Bor-Yi Tsay,

ISBN-10: 0073379557

ISBN-13: 9780073379555

Survey of Accounting, 2e is designed to hide either monetary and managerial accounting in one 16-week direction, proposing the fabric in a method effortless for non-accounting majors to know. It comprises an identical pedagogical techniques that experience made Edmonds' monetary and managerial titles such fast-growing successes on the market, together with his certain Horizontal monetary Statements version and a a number of accounting cycle process that demonstrates the influence of comparable occasions over a chain of accounting cycles.

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Extra resources for Survey of Accounting

Sample text

The accounting rules described in this text are based on GAAP used in the United States. Not all economies throughout the world use the same accounting rules. Although there are many similarities among the accounting principles used in different countries, there also are major differences. In recent years, however, there has been a concerted effort to bring the accounting standards of the major industrialized nations into uniformity, or at least, to have less diversity. ” Examples of how financial reporting in other countries differs from that in the United States are presented throughout this book.

Many businesses issue common stock certificates as receipts to acknowledge assets received from owners. The owners of such businesses are often called stockholders, and the ownership interest in the business is called stockholders’ equity. Second, businesses usually obtain assets through their earnings activities (the business acquires assets by working for them). Assets a business has earned can either be distributed to the owners or kept in the business. The portion of the earned assets that is kept in the business is called retained earnings.

LO 6 Explain how the historical cost and reliability concepts affect amounts reported in financial statements. RECAP: TYPES OF TRANSACTIONS The transactions described above have each been classified into one of three categories: (1) asset source transactions; (2) asset exchange transactions; and (3) asset use transactions. A fourth category, claims exchange transactions, is introduced in a later chapter. In summary ■ Asset source transactions increase the total amount of assets and increase the total amount of claims.

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Survey of Accounting by Thomas Edmonds, Christopher Edmonds, Philip Olds, Frances McNair, Visit Amazon's Bor-Yi Tsay Page, search results, Learn about Author Central, Bor-Yi Tsay,


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