Introduction to Financial Accounting

by Henry Dauderis, David Annand

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Book Description

Introduction to Financial Accounting is intended for a first course in introductory financial accounting. It has been extensively edited by Athabasca University and reflects current International Financial Reporting Standards (IFRS). A corporate approach is utilized versus beginning with a sole proprietorship emphasis and then converting to a corporate approach.

The textbook focuses on core introductory financial accounting topics that match pre-requisite requirements for students advancing to Intermediate Financial Accounting. Excluded are advanced topics that are covered in Intermediate Financial Accounting, such as leases and bond amortization.

The textbook covers all essential topics, including: the accounting cycle; merchandising; assigning costs to inventory; cash and receivables; property, plant and equipment; debt financing; equity financing; statement of cash flows; financial statement analysis; and proprietorships and partnerships.

This open book is licensed under a Creative Commons License (CC BY-NC-SA). You can download Introduction to Financial Accounting ebook for free in PDF format (3.5 MB).

Table of Contents

Chapter 1
Introduction to Financial Accounting
 
Chapter 2
The Accounting Process
 
Chapter 3
Financial Accounting and Adjusting Entries
 
Chapter 4
The Classified Balance Sheet and Related Disclosures
 
Chapter 5
Accounting for the Sale of Goods
 
Chapter 6
Assigning Costs to Merchandise
 
Chapter 7
Cash and Receivables
 
Chapter 8
Long-lived Assets
 
Chapter 9
Debt Financing: Current and Long-term Liabilities
 
Chapter 10
Equity Financing
 
Chapter 11
The Statement of Cash Flows
 
Chapter 12
Financial Statement Analysis
 
Chapter 13
Proprietorships and Partnerships
 
 
Solutions To Discussion Questions
 
Solutions To Exercises
 
Solutions To Problems
 

Book Details

Publisher
Lyryx
Published
2019
Pages
823
Edition
1
Language
English
PDF Size
3.5 MB
License
CC BY-NC-SA

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