Financial Accounting a User Perspective: A User Perspective /
Hoskin Robert E.
- New York: John Wiley & Sons, Inc. c1994.
- 13.39 p. : ill.; 28 cm.
Overview of Corporate Financial Reporting; Accounting Systems; Manufacturing Accounting Systems and Statement Format; Revenue Recognition; Cash Flow Statement; Financial Statement Analysis; Cash, Accounts Receivable and Marketable Securities; Inventory; Noncurrent Assets; Liabilities; Long-Term Liabilities; Owners' Equity; Complex Organizations.
An introduction to financial accounting concepts from the perspective of the user of the financial reports. The text asks the reader to consider what the accountant is doing to record and summarize the economic events that affect the firm.