Financial Accounting: A New Perspective NetTutor and PowerWeb Mandatory Package by Solomon, Paul E.;

Hosszú leírás:

Financial Accounting: A New Perspective embodies an approach to teaching that has been developed by author Paul Solomon for over 30 years. The perspective is student-centered in that it motivates students by truly acknowledging them as business majors first-by taking them out of the preparer mode yet still emphasizing how they cannot be successful in business without accounting. Solomon begins not by talking about business and accounting in the abstract, but by introducing a realistic, concrete business case that students can count on throughout the book as a controlled environment in which to learn new concepts.

Solomon's text presents principles of financial accounting through a framework using the entrepreneurial running case, Cards and Memoribilia Unlimited, which is fully integrated throughout the text. This case engages the student while exposing them to the use of financial accounting statements and information in developing a new business and their role in business decision making. Early on in the book, corporate financial statements are introduced along side those of CMU. Solomon covers debits and credits but delays their presentation until chapter 9 - which may well prove to be preferable to skipping them altogether. Students are more prepared to cover debits and credits later in the course and professors are able to at least introduce these important concepts to their business and accounting majors.

Tartalomjegyzék:

Chapter 1- Introduction to a Business: Cards & Memorabilia Unlimited

Appendix 1-1 Cards & Memorabilia Unlimited

Chapter 2 - Analyzing the Transactions of a Business

Chapter 3 - Financial Statements and Their Relationships

Chapter 4 - The Balance Sheet

Chapter 5 - Using the Balance Sheet to Make Decisions

Chapter 6 - The Income Statement

Chapter 7 - Using the Income Statement to Make Decisions

Chapter 8 - The Statement of Cash Flows

Chapter 9 - The Accounting Process: Manual and Computerized Systems

Appendix 9-1 Learning How to Use T-Account Analysis

Chapter 10 - Comparing Financial Statements by Entity and Industry

Appendix 10-1 Learning How to Read Consolidated Financial Statements

Chapter 11 - How Operating Activities Affect Financial Statements

Chapter 12 - How Investing Activities Affect Financial Statements

Appendix 12-1 Mastering Compound Interest Concepts (With Tables)

Chapter 13 - How Financing Activities Affect Financial Statements

Appendix 13-1 Measuring and Reporting Leases

Appendix 13-2 Accounting for Deferred Income Taxes

Chapter 14 - Applying What You Have Learned To Analyze the Gap

Appendix 14-1 2001 Financial Information for the Gap, Inc. and for The Limited, Inc.

Appendix 14-3 Creating a Statement of Cash Flows

Appendix A Performance Objectives

Appendix B Commonly Used Account Titles

Appendix C Transactions A 1 through Z for Cards & Memorabilia Unlimited