Financial Accounting – Walter T. Harrinson, Charles T. Horngren, C. William Thomas, Greg Berberich, Catherine Seguin – 5th Edition


This text is designed to provide with the best tools and resources to understand accounting. introduces the and the conceptual framework that underlies them in Chapter 1, and builds on this foundation throughout the remaining 12 chapters. The concepts and procedures that form the accounting cycle are also described and illustrated early in the text (chapters 2 and 3) and are then applied consistently in the chapters that follow.

By introducing financial accounting most critical concepts and procedures early in the and then repeatedly applying them in the context of new material in later chapters, students will finish the with a grasp of the introductory financial accounting principles.

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Table of Contents

1. The financial statements
2. Recording business transactions
3. Accrual accounting and the financial statements
4. Internal control and cash
5. Short-term investments and receivables
6. Inventory and cost of goods sold
7. Property, plant, and equipment, and intangible assets
8. Long-term investments and the time value of money
9. Liabilities
10. Shareholders Equity
11. The income statement, the statement of comprehensive income, and the statement of shareholders equity
12. The statement of cash flows
13. Financial statement analysis
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