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Survey of Accounting 5th edition



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Survey of Accounting 5th edition

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Survey of Accounting 5th edition

ISBN: 0538749091

ISBN-13: 9780538749091

Authors: Carl S Warren

Details of the book:

SURVEY OF ACCOUNTING is a book that gives an idea of the fundamental topics for financial and managerial accounting. It does not give just emphasize on the use of debits and credits but actually is made for students who don't have any prior knowledge of accounting as a subject. This text is written in a way which emphasizes how accounting should reports are utilized by managers, and other business stakeholders. It has a unique Integrated Financial Statement Framework which shows how transactions impact the three primary financial statements, presenting the integrated nature of accounting.


The book contains the following:

  • Role of Accounting in Business:- This chapter talks about the various kind of business which are using accounting is different ways for example service manufacturer and merchandise coordinating with the financing ,investing and operating activates. Facts like Essential of reports; construction of balance sheet is mentioned in this chapter.

  • Basic of Accounting Concepts:- In this chapter you will get opportunity to learn rules and framework of accountancy in summarize form as well as error control methods.

  • Accrual Accounting Concepts:- In this chapter accrual concept in describe in a detail and ways of analyze summarization of transaction are illustrate. This chapter focuses on end of period report adjustment process. It specifies how accrual accounting enhances the accrual accounting.

  • Accounting for Merchandise Business:- This chapter recalls the difference between the service business and merchandise business .Prior chapters illustrate and describe the basic accounting while in this chapter specialize accounts for sale and purchase of merchandise is elaborated as they have dual nature of transactions which may confuse students. Other details regarding the sales and fright taxes are also mentioned .Concepts of merchandize shrinkage has been also disclosed at the end of this chapter.

  • Sarbanes Oxley Internal Control and Cash:- Sarbanes Oxley act of 2002 and its impact on internal control and financing reports and the internal and external objective of control are mentioned. This chapter describes the details and nature of back account .Importance of controlling cash and how to accumulate special purpose funds are also mentioned.

 

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