By Charles T. Horngren, Walter T. Harrison Jr., M. Suzanne Oliver

ISBN-10: 0132569051

ISBN-13: 9780132569057

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With its tried-and-true framework and revered writer staff, Horngren/Harrison/Oliver's Accounting—when mixed with MyAccountingLab—is the relied on selection for teachers and scholars of rules of Accounting.

Accounting and the company setting;
Recording enterprise Transactions;
The Adjusting procedure;
Completing the Accounting Cycle;
Merchandising Operations;
Merchandise stock;
Internal regulate and money;
Receivables;
Plant resources and Intangibles;
Current Liabilities and Payroll;
Long-Term Liabillities, Bonds Payable, and category of Liabilities at the stability Sheet;
Corporations, Paid-In Capital, and the stability Sheet;
Corporations: results on Retained profits and the source of revenue assertion;
Statement of money Flows;
Financial assertion research;
Statement of money Flows;
Financial assertion research;
Introduction to administration Accounting;
Job Order and procedure Costing;
Activity-Based Costing and different Cost-Management instruments;
Cost-Volume-Profit research;
Short-Term enterprise judgements;
Capital funding judgements and the Time price of cash;
The grasp funds and accountability Accounting;
Flexible Budgets and conventional charges;
Performance assessment and the Balanced Scorecard marketplace:

For someone attracted to studying the foundations of accounting.

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Extra info for Accounting (9th Edition)

Sample text

That is, the liability that must be paid first is listed first, usually Accounts payable. d. reports that total assets equal total liabilities plus total equity (the accounting equation). e. reports the ending capital balance, taken directly from the statement of owner’s equity (see arrow 2). 4. The statement of cash flows for the month ended April 30, 2013, a. reports cash flows from three types of business activities (operating, investing, and financing activities) during the month. Each category of cash-flow activities includes both cash receipts (positive amounts), and cash payments (negative amounts denoted by parentheses).

This is the amount of cash to report on the balance sheet (see arrow 3). Each of the statements identified in Exhibit 1-7 provides different information about the company to the users of the financial statements. ● The income statement provides information about profitability for a particular period for the company. Recall that expenses are listed in this statement from largest to smallest. This ordering shows users which expenses are consuming the largest part of the revenues. 10 Use financial statements to evaluate business performance 24 Chapter 1 ● The statement of owner’s equity informs users about how much of the earnings were kept and reinvested in the company.

Two types of events that affect capital are revenues and expenses. Revenues are increases in capital from delivering goods or services to customers. Revenues are earnings. For example, if Smart Touch provided e-learning services and earned $5,500 of revenue, the business’s capital increased by $5,500. There are relatively few types of revenue, including the following: ● ● ● ● Sales revenue. Greg’s Tunes earns sales revenue by selling CDs to customers. Service revenue. Smart Touch earns service revenue by providing e-learning services.

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Accounting (9th Edition) by Charles T. Horngren, Walter T. Harrison Jr., M. Suzanne Oliver


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