簡介
For each accounting cycle, the author discusses the functions of the cycle, the source documents to the cycle, who processes what, the outputs of the cycle, and document flow charts.
目錄
An Overview of Financial Accounting and Auditing.
The Balance Sheet, Income Statement, and Statement of Changes in Stockholders' Equity.
The Accounting Cycle.
Further Aspects of the Accounting Cycle.
The Cash Flow Statement.
Fundamentals of Accounting Information Systems.
Fundamentals of Internal Control Systems.
The General Ledger Cycle.
The Revenue Cycle.
The Expenditure Cycle.
Payroll, Facilities, Investments, Financing, and Production Cycles.
Recognition, Measurement, and Disclosure Issues.
Index.
