by Larry M. Walther, Christopher J. Skousen
Publisher: BookBoon 2009
Number of pages: 60
This book focuses on investments intended to be held for greater than one year. It introduces accounting for investments (available for sale, trading, and held to maturity), as well as, special accounting for certain long-term investments. Readers will learn the accounting for property, plant, and equipment, and depreciation methodology and terminology. Accounting for the disposal of property, plant, and equipment, asset exchanges, impairments, natural resource accounting and depletion concepts are also presented in this book.
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by Paul Newton - Bookboon
This book explains how cash flows are generated and what factors affect them. It explains the purpose of a cash flow statement and how it complements the other key financial reports. It also shows how to analyze indirect format cash flow statements.
From the table of contents: Principles of accounting; Introduction to accountancy; The Accounting Equation; Double entry; Debtors (an asset); Creditors (a liability); Prepayments (an asset); Accruals (debt or credit); Depreciation (an expense).
by Larry M. Walther, Christopher J. Skousen - BookBoon
This volume of the textbook consists of four parts: introduction to managerial accounting, cost-volume-profit and business scalability, job costing and modern cost management systems, and process costing and activity-based costing.
by Henry Dauderis, David Annand - Open Textbooks for Hong Kong
This text is intended for a first course in introductory financial accounting. It focuses on core Introductory Financial Accounting topics that match pre-requisite requirements for students advancing to Intermediate Financial Accounting.