Financial Accounting (11th Edition) by Walter T. Harrison Jr
Book Preface
Financial Accounting gives readers a solid foundation in the fundamentals of accounting and the basics of financial statements, and then builds upon that foundation to offer more advanced and challenging concepts and problems. This scaffolded approach helps students to better understand the meaning and relevance of financial information, see its significance within a real-world context, as well as develop the skills needed to analyze financial information in both their courses and career.
Financial Accounting has a long-standing reputation in the marketplace for being readable and easy to understand. It drives home fundamental concepts using relevant examples from real-world companies in a reader-friendly way without adding unnecessary complexity. While maintaining hallmark features of accuracy, readability, and ease of understanding, the Eleventh Edition includes updated explanations, coverage, and ratio analysis with decision-making guidelines. These time-tested methodologies with the latest technology ensures that students learn basic concepts in accounting in a way that is relevant, stimulating, and fun, while exercises and examples from real-world companies help students gain a better grasp of the course material.
Brief Contents
Preface xv
Visual Walk-Through xviii
1 The Financial Statements 1
2 Transaction Analysis 60
3 Accrual Accounting & Income 121
4 Internal Control & Cash 199
5 Short-Term Investments & Receivables 249
6 Inventory & Cost of Goods Sold 308
7 Plant Assets, Natural Resources, & Intangibles 371
8 Long-Term Investments & the Time Value of Money 438
9 Liabilities 492
10 Stockholders’ Equity 564
11 E valuating Performance: Earnings Quality, the Income Statement, & the Statement of
Comprehensive Income 631
12 The Statement of Cash Flows 678
13 Financial Statement Analysis 750
Appendix A: Apple Inc. Annual Report 2014 831
Appendix B: Under Armour, Inc. Annual Report 2014 851
Appendix C: Typical Charts of Accounts for Different Types of Businesses 867
Appendix D: Summary of Generally Accepted Accounting Principles (GAAP) 869
Appendix E: Summary of Differences Between U.S. GAAP and IFRS Cross Referenced to
Chapter 871
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