Download Accounting (9th Edition) by Charles T. Horngren, Walter T. Harrison Jr., M. Suzanne PDF

By Charles T. Horngren, Walter T. Harrison Jr., M. Suzanne Oliver

ISBN-10: 0132569051

ISBN-13: 9780132569057

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With its tried-and-true framework and revered writer crew, Horngren/Harrison/Oliver's Accounting—when mixed with MyAccountingLab—is the relied on selection for teachers and scholars of ideas of Accounting.

Accounting and the company surroundings;
Recording company Transactions;
The Adjusting method;
Completing the Accounting Cycle;
Merchandising Operations;
Merchandise stock;
Internal keep an eye on and money;
Plant resources and Intangibles;
Current Liabilities and Payroll;
Long-Term Liabillities, Bonds Payable, and class of Liabilities at the stability Sheet;
Corporations, Paid-In Capital, and the stability Sheet;
Corporations: results on Retained gains and the source of revenue assertion;
Statement of money Flows;
Financial assertion research;
Statement of money Flows;
Financial assertion research;
Introduction to administration Accounting;
Job Order and technique Costing;
Activity-Based Costing and different Cost-Management instruments;
Cost-Volume-Profit research;
Short-Term enterprise judgements;
Capital funding judgements and the Time worth of cash;
The grasp finances and accountability Accounting;
Flexible Budgets and conventional charges;
Performance assessment and the Balanced Scorecard marketplace:

For someone attracted to studying the foundations of accounting.

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Extra info for Accounting (9th Edition)

Example text

But accountants assume that the dollar’s purchasing power is stable. This assumption is the basis of the stable monetary unit concept. The stable monetary unit concept means stable currency buying power. Now that we’ve reviewed some of the basic concepts/assumptions underlying financial statements, we’ll cover the accounting equation. Key Takeaway The accounting concepts are the underlying assumptions used when recording financial information for a business. Think of the concepts like rules of a game.

For accounting purposes, the partnership is a separate organization, distinct from the partners. A partnership has two or more owners called partners. Corporations A corporation is a business owned by stockholders, or shareholders. These are the people who own shares of stock in the business. Stock is a certificate representing ownership interest in a corporation. A business becomes a corporation when the state grants a charter to the company, and the state approves its articles of incorporation and the first stock share is issued.

It is an entity that exists apart from its owner. However, the proprietorship has many of the rights that a person has. For example, a proprietorship may buy, own, and sell property; enter into contracts; sue; and be sued. Items that the business owns (its assets) and those items that the business has to pay later (its liabilities) belong to the business.. The ownership interest of a proprietorship is recognized in the capital account, which is part of owner’s equity. ” So, for example, Sheena Bright is the owner of Smart Touch.

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