Financial accounting theory and analysis : text and cases / Richard G. Schroeder, Myrtle W. Clark, Jack M. Cathey.

By:

Schroeder, Richard G [author]

Contributor(s):

Material type: Text

TextLanguage: English Publication details: Singapore : Wiley, 2020.Edition: Thirteenth editionDescription: xi, 635, 16 pages ; 26 cmContent type:

text

Media type:

unmediated

Carrier type:

volume

ISBN:

9781119577775 (paperback)

Subject(s):

LOC classification:

HF5625 Sch7 2020

Online resources:

Contents:

The Development of Accounting Theory -- The Pursuit of the Conceptual Framework -- International Accounting -- Research Methodology and Theories on the Uses of Accounting Information -- Income Concepts, Revenue Recognition, and Other Methods of Reporting -- Financial Statement I: The Income Statement -- Financial Statements II: The Balance Sheet and the Statement of Cash Flows -- Working Capital -- Long-Term Assets I: Property, Plant, and Equipment -- Long-Term Assets II : Investments and Intangibles -- Long-Term Liabilities -- Accounting for Income Taxes -- Leases -- Pensions and Other Postretirement Benefits -- Equity -- Accounting for Multiple Entities -- Financial Reporting Disclosure Requirements and Ethical Responsibilities.

Summary: "Accounting education has experienced many dramatic changes over the life of this accounting theory text. The publication of the thirteenth edition represents over forty years in its evolution. At its inception, much of what was then considered theory was, in reality, rote memorization of rules. In recent years, the globalization of the economy has affected the skills necessary to be a successful accountant and has caused accounting educators to develop new methods of communicating accounting education. Emphasis is now being given to the incorporation of ethics into the curriculum, the analysis of a company's quality of earnings and sustainable income, the use of the World Wide Web as a source of information, the international dimensions of accounting, the development of critical thinking skills, the development of communication skills, and the use of group projects to develop cooperative skills"-- Provided by publisher.

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Holdings ( 2 )
Title notes ( 4 )

Holdings
Item type	Current library	Collection	Call number	Materials specified	URL	Copy number	Status	Notes	Date due	Barcode
Books	Ladislao N. Diwa Memorial Library Reserve Section	Non-fiction	RUS HF5625 Sch7 2020 (Browse shelf(Opens below))		Link to resource	c1	Room use only	80363		00082733
Books	Ladislao N. Diwa Memorial Library Circulation Section	Non-fiction	HF5625 Sch7 2020 (Browse shelf(Opens below))		Link to resource	c2	Available	80364		00082734

"Accounting education has experienced many dramatic changes over the life of this accounting theory text. The publication of the thirteenth edition represents over forty years in its evolution. At its inception, much of what was then considered theory was, in reality, rote memorization of rules. In recent years, the globalization of the economy has affected the skills necessary to be a successful accountant and has caused accounting educators to develop new methods of communicating accounting education. Emphasis is now being given to the incorporation of ethics into the curriculum, the analysis of a company's quality of earnings and sustainable income, the use of the World Wide Web as a source of information, the international dimensions of accounting, the development of critical thinking skills, the development of communication skills, and the use of group projects to develop cooperative skills"-- Provided by publisher.

Fund 164 Linar International Book Resources, Inc. Purchased 06/06/2022 80363 pnr PHP 5,200.00 copy 1 2022-05-333 2022-1-0319

Fund 164 Linar International Book Resources, Inc. Purchased 06/06/2022 80364 pnr PHP 5,200.00 copy 2 2022-05-333 2022-1-0319