Intermediate Accounting: Management Decision and Financial Accounting Reports (1st Edition)

Author: (USA) Baginshi S.P
Publisher:
Publish Date: 2003-01-01
Features:
Emphasis on Decision-Making: Baginski and Hassell emphasize that financial accounting serves as a bridge between internal decision-makers (managers) and external decision-makers (investors and creditors). This book explains how the decisions of futures managers affect financial statements and how financial statements influence managerial decisions.
Flexibility in Financial Statement Analysis Content: Five models are used to introduce financial statement analysis. These models can stand alone as chapters, allowing the content of financial statement analysis to include or omit these models as needed.
Flexibility in Journal Entries Content: By separating the discussion of how managerial decisions affect financial statements from the explanation of journal entries, instructors can include or omit the journal entries content as needed in their lectures. The end-of-chapter questions are also designed to be included or omitted with journal entries.
Content of CFA (Chartered Financial Analyst) Exam Questions: To help students understand the content that may be covered in the CFA exam, this book includes a CFA exam question section at the end of each chapter. This section includes actual CFA exam questions as well as questions written by the authors that are similar to the CFA exam.
Use of Three Real Financial Statements: The annual reports submitted by TCBY each year, Southwest Airlines, and Texas Reports are used throughout each chapter to help students become more familiar with real financial statements.