Horngren's Financial Accounting, 9th edition

Published by Pearson (September 22, 2021) © 2021

  • Tracie Miller-Nobles Austin Community College, Texas
  • Brenda L. Mattison
  • Ella Mae Matsumura
  • Peter Best
  • Rebecca Tan Australian National University
  • Roger Willett
  • David Keene
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  • Big data
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The text is renowned for a clear, straightforward approach to the study of accounting for majors students.

The new edition has updated content including a focus on ethical issues facing the accounting profession, as well as discussing topical issues such as big corporation data, highlighted in boxes in various chapters.

The new edition also offers updates to standards to ensure content is reflective of current contemporary accounting practises, as well as a focus on the skills for employability.

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  1. The role of accounting in decision making
  2. Recording business transactions
  3. The adjusting process
  4. Completing the accounting cycle
  5. Retailing operations
  6. Retail inventory
  7. Accounting information systems
  8. Internal control and cash
  9. Receivables
  10. Non-current assets: property, plant and equipment and intangibles
  11. Current liabilities and payroll
  12. Non-current liabilities, debentures payable and classification of liabilities on the balance sheet
  13. Partnerships
  14. Companies: formation and shareholders' equity
  15. Companies: capital management and the income statement
  16. The cash flow statement
  17. The framework of accounting
  18. Financial statement analysis

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