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Rp665.000
Buku Financial Accounting 5th Edition IFRS 9781119787051
Rp665.000
Financial Accounting with International Financial Reporting Standards 5th Edition
Author(s) Jerry J. Weygandt, Paul D. Kimmel
Publisher Wiley
ISBN: 978111978700-6
July 2022
912 Pages
Contents:
1 Accounting in Action 1-1
Knowing the Numbers 1-1
1.1 Accounting Activities and Users 1-3
Who Uses Accounting Data 1-4
Data Analytics 1-5
1.2 The Building Blocks of Accounting 1-7
Ethics in Financial Reporting 1-7
Accounting Standards 1-8
Measurement Principles 1-9
Assumptions 1-9
1.3 The Accounting Equation 1-12
Assets 1-12
Liabilities 1-13
Equity 1-13
1.4 Analyzing Business Transactions 1-14
Accounting Transactions 1-15
Transaction Analysis 1-16
Summary of Transactions 1-21
1.5 Financial Statements 1-22
Income Statement 1-24
Retained Earnings Statement 1-24
Statement of Financial Position 1-24
Statement of Cash Flows 1-25
Comprehensive Income Statement 1-25
Appendix 1A: Career Opportunities in Accounting 1-27
Public Accounting 1-27
Private Accounting 1-28
Governmental Accounting 1-28
Forensic Accounting 1-28
A Look at U.S. GAAP 1-48
2 The Recording Process 2-1
Accidents Happen: Bank of Taiwan 2-1
2.1 Accounts, Debits, and Credits 2-2
The Account 2-2
Debits and Credits 2-3
Equity Relationships 2-7
Summary of Debit/Credit Rules 2-7
2.2 The Journal 2-8
The Recording Process 2-8
The Journal 2-9
2.3 The Ledger and Posting 2-11
The Ledger 2-11
Posting 2-13
Chart of Accounts 2-14
The Recording Process Illustrated 2-14
Summary Illustration of Journalizing and Posting 2-20
2.4 The Trial Balance 2-22
Limitations of a Trial Balance 2-23
Locating Errors 2-23
Currency Signs and Underlining 2-23
A Look at U.S. GAAP 2-47
3 Adjusting the Accounts 3-1
What Was Your Profit? 3-1
3.1 Accrual-Basis Accounting and Adjusting Entries 3-2
Fiscal and Calendar Years 3-3
Accrual- versus Cash-Basis Accounting 3-3
Recognizing Revenues and Expenses 3-3
The Need for Adjusting Entries 3-6
Types of Adjusting Entries 3-6
3.2 Adjusting Entries for
Author(s) Jerry J. Weygandt, Paul D. Kimmel
Publisher Wiley
ISBN: 978111978700-6
July 2022
912 Pages
Contents:
1 Accounting in Action 1-1
Knowing the Numbers 1-1
1.1 Accounting Activities and Users 1-3
Who Uses Accounting Data 1-4
Data Analytics 1-5
1.2 The Building Blocks of Accounting 1-7
Ethics in Financial Reporting 1-7
Accounting Standards 1-8
Measurement Principles 1-9
Assumptions 1-9
1.3 The Accounting Equation 1-12
Assets 1-12
Liabilities 1-13
Equity 1-13
1.4 Analyzing Business Transactions 1-14
Accounting Transactions 1-15
Transaction Analysis 1-16
Summary of Transactions 1-21
1.5 Financial Statements 1-22
Income Statement 1-24
Retained Earnings Statement 1-24
Statement of Financial Position 1-24
Statement of Cash Flows 1-25
Comprehensive Income Statement 1-25
Appendix 1A: Career Opportunities in Accounting 1-27
Public Accounting 1-27
Private Accounting 1-28
Governmental Accounting 1-28
Forensic Accounting 1-28
A Look at U.S. GAAP 1-48
2 The Recording Process 2-1
Accidents Happen: Bank of Taiwan 2-1
2.1 Accounts, Debits, and Credits 2-2
The Account 2-2
Debits and Credits 2-3
Equity Relationships 2-7
Summary of Debit/Credit Rules 2-7
2.2 The Journal 2-8
The Recording Process 2-8
The Journal 2-9
2.3 The Ledger and Posting 2-11
The Ledger 2-11
Posting 2-13
Chart of Accounts 2-14
The Recording Process Illustrated 2-14
Summary Illustration of Journalizing and Posting 2-20
2.4 The Trial Balance 2-22
Limitations of a Trial Balance 2-23
Locating Errors 2-23
Currency Signs and Underlining 2-23
A Look at U.S. GAAP 2-47
3 Adjusting the Accounts 3-1
What Was Your Profit? 3-1
3.1 Accrual-Basis Accounting and Adjusting Entries 3-2
Fiscal and Calendar Years 3-3
Accrual- versus Cash-Basis Accounting 3-3
Recognizing Revenues and Expenses 3-3
The Need for Adjusting Entries 3-6
Types of Adjusting Entries 3-6
3.2 Adjusting Entries for
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