Financial Accounting in an Economic Context, 7th Edition
by Jamie Pratt (Kelley School of Business, Indiana Univ.)Edition: 7th
Format: Hardcover
Pub. Date: 2008-05-01
Publisher(s): WILEY
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Summary
A valuable resource for any business professional, this book shows how performance metrics available from the financial statements, shareholder value creation, and the firm's market value are all tied together. It also explores earnings management, including the use of discretion by management in the preparation of the financial statements to cast a favorable picture of the financial performance and condition of the firm. Readers will then delve more deeply into the methods used to account for operating, investing, and financing transactions.
Author Biography
Jamie Pratt, PhD, is a KPMG Professor of Accounting at Indiana University. He has authored several articles as well as two other texts. Dr. Pratt currently serves as the secretary of the board for the Pratt Corporation and is on the Educational Advisory Committee of the American Accounting Association (AAA). He previously served in the capacity of program chair of the AAA, associate editor forThe Accounting Review, and various editorial boards.
Table of Contents
| An Overview of Financial Accounting | |
| Financial Accounting and its Economic Context | |
| The Financial Statements | |
| Measurement, Mechanics, and Use of Financial Statements | |
| The Measurement Fundamentals of Financial Accounting | |
| The Mechanics of Financial Accounting | |
| Using Financial Statement Information | |
| Assets: A Closer Look | |
| The Current Asset Classification, Cash, and Accounts Receivable | |
| Merchandise Inventory | |
| Investments in Equity Securities | |
| Long-Lived Assets | |
| Liabilities and Stockholder's Equity: A Closer Look | |
| Introduction to Liabilities: Economic Consequences, Current Liabilities, and Contingencies | |
| Long-Term Liabilities: Notes, Bonds, and Leases | |
| Stockholders' Equity | |
| Income and Flows | |
| The Complete Income Statement | |
| The Statement of Cash Flows | |
| Appendices | |
| Wal-Mart Inc. 2001 Annual Report | |
| The Time Value of Money | |
| Quality of Earnings Cases: A Comprehensive Review | |
| Table of Contents provided by Publisher. All Rights Reserved. |
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