Accounting: A Tutorial and Cases (9th Edition)

Author: Anthony (USA)
Publisher:
Publish Date: 2004-06-01
Features: This book is suitable for students who need to master core accounting courses but do not plan to delve into more advanced accounting courses. First, we believe that if the focus of core accounting courses is placed on enhancing the practical analytical skills of management and external analysts in accounting information, rather than forcing students to grasp procedural details that accountants face in practice, then after completing the course, students may develop a positive understanding of the importance of accounting, rather than a somewhat negative view that treats accounting work as a tedious bookkeeping task. "Click to download a excerpt of this book, please open with Acrobat Reader 5.0 or higher." This book differs from domestic textbooks in its content structure. In addition to the knowledge required by those who prepare financial reports, it emphasizes the accounting knowledge that users of financial statements and reports need to understand in order to better utilize financial statements. Therefore, in terms of structure, it begins with financial statements, then discusses accounting elements, and finally returns to financial statements. Each chapter is followed by vivid and concise cases, providing the best interpretation for the theoretical part. The 9th edition of this book includes 121 cases. To keep pace with the rapid development of accounting, the 9th edition has undergone significant improvements. The content reflects the pronouncements issued by the Financial Accounting Standards Board up to the middle of 1994, as well as the 1993 tax act. Chapters 2 to 12 have been substantially revised, including the addition of unfulfilled contracts in Chapter 8, employee stock option plans and non-profit organization equity in Chapter 9, post-retirement benefits in Chapter 10, and ethical issues in Chapter 14.