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For courses in Financial and Managerial Accounting. Expanding on proven success with Horngren's financial and managerial accounting Horngren’s Financial and Managerial Accounting, The Financial Chapters presents the core content of principles of accounting courses in a fresh format designed to help today’s learners succeed. As teachers first, the author team knows the importance of delivering a student experience free of obstacles. Their pedagogy and content uses leading methods in teaching students critical foundational topics and concentrates on improving student results--all tested in class by the authors themselves. With this in mind, the 6th Edition continues to focus on readability and student comprehension.   The full text downloaded to your computer With eBooks you can: search for key concepts, words and phrases make highlights and notes as you study share your notes with friends eBooks are downloaded to your computer and accessible either offline through the Bookshelf (available as a free download), available online and also via the iPad and Android apps. Upon purchase, you'll gain instant access to this eBook. Time limit The eBooks products do not have an expiry date. You will continue to access your digital ebook products whilst you have your Bookshelf installed.

Horngren's Financial & Managerial Accounting, The Financial Chapters, Global Edition

• Title Page


• Copyright Page


• About the Authors


• Brief Contents


• Contents


• Changes to This Edition


• Financial & Managerial Accounting . . . Expanding on Proven Success


• Instructor and Student Resources


• Acknowledgments


• Chapter 1 Accounting and the Business Environment


• Why Is Accounting Important?


• Decision Makers: The Users of Accounting Information


• Accounting Matters


• What Are the Organizations and Rules That Govern Accounting?


• Governing Organizations


• Generally Accepted Accounting Principles


• The Economic Entity Assumption


• The Cost Principle


• The Going Concern Assumption


• The Monetary Unit Assumption


• International Financial Reporting Standards


• Ethics in Accounting and Business


• What Is the Accounting Equation?


• Assets


• Liabilities


• Equity


• How Do You Analyze a Transaction?


• Transaction Analysis for Smart Touch Learning


• How Do You Prepare Financial Statements?


• Income Statement


• Statement of Retained Earnings


• Balance Sheet


• Statement of Cash Flows


• How Do You Use Financial Statements to Evaluate Business Performance?


• Kohl?s Corporation


• Return on Assets (ROA)


• Review


• Assess Your Progress


• Critical Thinking


• Chapter 2 Recording Business Transactions


• What Is an Account?


• Assets


• Liabilities


• Equity


• Chart of Accounts


• Ledger


• What Is Double-Entry Accounting?


• The T-Account


• Increases and Decreases in the Accounts


• Expanding the Rules of Debit and Credit