Principles of Financial Accounting 4/e IFRS Edition (4版)
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【簡介】
【目錄】
Table of Contents
PART I: FINANCIAL REPORTING AND THE ACCOUNTING CYCLE
1. Accounting Information: Users and Uses
2. Financial Statements: An Overview
3. The Accounting Cycle: The Mechanics of Accounting
4. Completing the Accounting Cycle
5. Internal Controls and Cash
PART II: OPERATING ACTIVITIES
6. Receivables
7. Inventory and the Cost of Sales
8. Completing the Operating Cycle
PART III: INVESTING AND FINANCING ACTIVITIES
9. Investments: Property, Plant, and Equipment and Intangible Assets
10. Financing: Long-Term Liabilities
11. Financing: Equity
12. Investments: Debt and Equity Securities
PART IV: OTHER DIMENSIONS OF FINANCIAL REPORTING
13. Statement of Cash Flows
14. Analyzing Financial Statements
Appendices
Appendix A : Taiwan Semiconductor Manufacturing Company Limited and Subsidiaries Consolidated Financial Statements for the Years Ended December 31, 2015 and 2014 and Independent Auditors’Report
Appendix B : Philips 2015 Financial Statements
Appendix C : Carrefour 2015 Financial Statements
Appendix D : Present Value Tables
Glossary
Index
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Financial Accounting with IFRS Wiley Custom Edition (5版)
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商品描述
本書序言
●NEW discussion of data analytics is integrated throughout the text, at an appropriate level of detail for introductory accounting students.
●NEW Data Analytics assignments at the end of selected chapters.
●MORE bulleted and numbered lists within the text highlight key information for students.
●UPDATED for IFRS, including fair value principle and historical cost principle to current value basis/historical cost basis.
●ADDED Answers to Insight box questions are included at the end of each chapter.
本書特色
Activate knowledge application with real-world context.
Aid student understanding of current events and social and cultural issues with Environmental, Social, and Governance (ESG) Insights and ESG Reporting Cases that help students conceptualize current reporting practices and how ESG reporting may impact future financial accounting.
Introduce students to business challenges with Real-World Company Videos, found in WileyPLUS, that feature small businesses and larger companies and illustrate how business owners apply accounting concepts in real-time.
Cultivate the data analytics and problem-solving skills students need for career success.
Provide students with the opportunity to use data analytics to solve realistic business challenges with Data Analytics in Action problems.
Help students interpret visualizations and think critically about data in WileyPLUS with PowerBI and Tableau Visualizations, accompanied by assignable questions.
Introduce a practical framework for developing problem-solving skills with Excel-Based Data Analytics Problems that help students build key skills while enhancing their understanding of important business concepts. Available in WileyPLUS.
商品描述(中文翻譯)
本書序言
- 本書中融入了有關數據分析的新討論，適合初學會計的學生，並以適當的細節進行介紹。
- 選定章節結尾新增了數據分析的作業。
- 本書中的文本中新增了更多的項目符號和編號列表，以突出學生需要的關鍵信息。
- 根據國際財務報告準則(IFRS)進行了更新，包括公平價值原則和歷史成本原則轉換為現值基礎/歷史成本基礎。
- 每章結尾新增了對洞察框問題的答案。
本書特色
- 通過真實世界的背景激活知識應用。
- 通過環境、社會和治理(ESG)洞察和ESG報告案例，幫助學生理解當前的報告實踐以及ESG報告可能對未來財務會計的影響，從而幫助學生理解當前事件和社會文化問題。
- 通過WileyPLUS中的真實世界公司視頻，介紹學生面臨的商業挑戰，展示企業主如何實時應用會計概念。
- 培養學生在職業成功中所需的數據分析和解決問題的能力。
- 通過數據分析實際問題，讓學生有機會應用數據分析解決現實的商業挑戰。
- 通過WileyPLUS中的PowerBI和Tableau可視化工具，幫助學生解讀視覺化數據並對數據進行批判性思考。
- 通過基於Excel的數據分析問題，引入一個實用的框架，培養解決問題的能力，同時提高對重要商業概念的理解。在WileyPLUS中提供。
作者簡介
Jerry J. Weygandt, Paul D. Kimmel
University of Wisconsin--Madison
Madison, Wisconsin
作者簡介(中文翻譯)
Jerry J. Weygandt, Paul D. Kimmel
威斯康辛大學麥迪遜分校
威斯康辛州麥迪遜市
目錄大綱
1 Accounting in Action
2 The Recording Process
3 Adjusting the Accounts
4 Completing the Accounting Cycle
5 Accounting for Merchandise Operations
6 Inventories
7 Fraud, Internal Control, and Cash
8 Accounting for Receivables
9 Plant Assets, Natural Resources, and Intangible Assets
10 Current Liabilities
11 Non-Current Liabilities
12 Corporations: Organization, Share Transactions, and Equity
13 Investments
14 Statement of Cash Flows
15 Financial Analysis: The Big Picture
Appendix A Specimen Financial Statements: Taiwan Semiconductor Manufacturing Company, Limited
Appendix B Specimen Financial Statements: Nestlé SA
Appendix C Specimen Financial Statements: Delfi Limited
Appendix D Specimen Financial Statements: Apple Inc.
Appendix E Time Value of Money
Appendix F Accounting for Partnerships
Appendix G Subsidiary Ledgers and Special Journals
目錄大綱(中文翻譯)
1 會計實務
2 記錄過程
3 調整帳戶
4 完成會計週期
5 商品營運的會計
6 存貨
7 詐欺、內部控制和現金
8 應收帳款的會計
9 資產、自然資源和無形資產
10 流動負債
11 非流動負債
12 公司：組織、股份交易和權益
13 投資
14 現金流量表
15 財務分析：整體概觀
附錄A 台灣積體電路製造股份有限公司樣本財務報表
附錄B 雀巢公司樣本財務報表
附錄C Delfi有限公司樣本財務報表
附錄D 蘋果公司樣本財務報表
附錄E 貨幣時間價值
附錄F 合夥企業的會計
附錄G 子分類帳和特殊日記帳
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