An Introduction to Financial Reporting

Harold Bierman
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Harold Bierman: Cornell University, USA

Chapter 3 in An Introduction to Accounting and Managerial Finance:A Merger of Equals, 2010, pp 29-56 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:Financial StatementsUses of Financial StatementsAccounting ProfessionsThe Discipline of AccountingThe Accounting ProcessFinancial and Managerial AccountingIncome Taxes and Financial AccountingBusiness OrganizationsAssets, Liabilities, and Stock EquitiesThe Accounting EquationForm of the Balance SheetAccounting for AssetsEconomic and Accounting AssetsFinancial Accounting Standards No. 157Current and Noncurrent AssetsTangible and Intangible AssetsAccounting for Liabilities and Stock EquitySample Balance SheetManagerial Uses of the Balance SheetNature of AccountsT-AccountsDebits and CreditsKeying TransactionsEquality of EntriesRecording Accounting TransactionsAccount BalancesJournal EntriesSummaryReview ProblemsQuestions and Problems

Keywords: Accounting; Finance; Mergers and Acquisitions; Managerial Finance (search for similar items in EconPapers)
Date: 2010
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