Accounting

Financial Accounting: an introduction to concepts, methods, - download pdf or read online

By Clyde P. Stickney, Roman L. Weil, Katherine Schipper, Visit Amazon's Jennifer Francis Page, search results, Learn about Author Central, Jennifer Francis,

ISBN-10: 0324651147

ISBN-13: 9780324651140

Perfect for graduate, MBA, and higher-level undergraduate courses, monetary ACCOUNTING: AN creation TO strategies, equipment, AND makes use of provides either the elemental options underlying monetary statements and the terminology and strategies that permits the reader to interpret, research, and overview real company monetary statements. absolutely built-in with the most recent overseas monetary Reporting criteria, inclusion of the most recent advancements on reasonable price Accounting, and assurance of the Codification folks GAAP, this article presents the top go back in your monetary accounting direction funding

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Extra resources for Financial Accounting: an introduction to concepts, methods, and uses, 13th Edition

Example text

GAAP In the United States the Securities and Exchange Commission (SEC), an agency of the federal government, has the legal authority to set acceptable accounting methods, or standards. S. securities laws that apply to firms that access the public debt and equity markets of the United States. S. S. SEC registrants (also called foreign private issuers). S. S. S. laws that has filed the necessary documents with the SEC to list and trade its securities in the United States. S. financial accounting standards to the Financial Accounting Standards Board (FASB), a private-sector body comprising five voting members.

1,404,366 677,999 (110,158) (621,527) $1,350,680 STATEMENT OF CASH FLOWS The third principal financial statement, the statement of cash flows (also called the cash flow statement) reports information about cash generated from (or used by) operating, investing, and financing activities during specified time periods. The statement of cash flows shows where the firm obtains or generates cash and where it spends or uses cash. If a firm is to continue operating successfully, it must generate more cash than it spends.

Cash Paid for Salaries . . . . . . . . . . . . . . . . . . . . . . . . . . Total Cash Outflows . . . . . . . . . . . . . . . . . . . . . . . . . . . Net Cash Flow. . . . . . . . . . . . . . . . . . . . . . . . . . . . . (14,000) (86,000) (25,000) €(125,000) € (11,000) As a basis for measuring performance for a particular accounting period, the cash basis of accounting has three weaknesses.

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Financial Accounting: an introduction to concepts, methods, and uses, 13th Edition by Clyde P. Stickney, Roman L. Weil, Katherine Schipper, Visit Amazon's Jennifer Francis Page, search results, Learn about Author Central, Jennifer Francis,


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