by Larry M. Walther, Christopher J. Skousen
Publisher: BookBoon 2009
Number of pages: 97
This book focuses primarily on liquid assets. It introduces enhanced income statements, sales, cash discounts, the control structure, and inventory accounting. Details concerning cash and highly-liquid investments, cash management, controls for cash receipts and disbursements, and bank account reconciliations are discussed. Accounts receivable, costs and benefits of selling on credit, considerations for uncollectible receivables, notes receivable and interest are also discussed. In addition, the fundamentals of inventory costing methods, inventory management, and ratio analysis are introduced.
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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.
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 book introduces accounting for current liabilities, such as, notes payable, contingent liabilities, and employer responsibilities related to payroll. Long-term obligations are introduced relating to long-term notes, annuities, and bonds.
by Kurt Heisinger, Joe Ben Hoyle - lardbucket.org
This book is aimed squarely at the new learning styles evident in today's students and addresses accounting industry changes as well. In addition, realistic managerial scenarios present an issue that must be addressed by the management accountant.