Financial Accounting - Brossura

Hanson, Ernest I.; Etc.; Hamre, James C.

Brossura

ISBN 10: 0030168929 ISBN 13: 9780030168925

Casa editrice: South-Western, 1996

Through seven editions, this text has developed a reputation as one of the most clearly written, error-free, and through texts in publication. Excellent end-of-chapter material, which includes both alternate exercises and alternate problems, continues to provide a diverse selection of assignment material with error-free solutions. Features: * The mainstream rigor level of makes this text an excellent choice for both four-year and two-year schools. * Excellent end-of-chapter material, which includes both alternate exercises and alternate problems, continues to provide a diverse selection of assignment material with error-free solutions. New to this edition: * The current revision responds to AECC/AACSB-driven market changes by streamlining the procedural content and strenthening the conceptual content, while maintaining the coverage of international topics and ethics cases. * The annual report case (using General Mills, Inc.) in the end-of-chapter material in Chapters 1 through 16 provides comprehensive, real-life focus to assignments. * "Principles Alert" boxes used throughout the text, as appropriate, emphasize the conceptual foundation of subject matter. * A new appendix on the role of taxes in decision making is included. * Chapter 17 is a new chapter on income taxation of individuals and corportations. * One less chapter in coverage of accounting cycle. Use of worksheet and reversing entries put in seperate appendices. * Elimination of worksheeet approach to preparation of cash flows. * Emphasis on perpetual inventory system and elimination of merchandising worksheet. * All investment coverage has been combined into Chapter 14 and completely rewritten to incorporate FAS 115. * Features a complete rewriting of the material on accounting systems and internal control, including the elimination of special journal. * Complete coverage of basic concepts and principles is now in Chapter 2. * Chapter 11 is an expansion of the previous partnership appendix into a chapter on partnerships and limited liability companies. * Chapters 11 and 17 are structured so that they can be easily eliminated to create a more manageable 15 chapter course for the schools pressed for time.

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