Financial Accounting 9th Edition PDF Download Ebook. Walter T. Harrison and Charles T. Horngren help readers “nail” the accounting cycle up front in order to increase success and retention later on. The concepts and mechanics readers learn in the critical ‘accounting cycle’ chapters are used consistently and repetitively—and with clear-cut details and explanations—throughout the remainder of the text, minimizing confusion.
This book features a new user-oriented approach along with many new problems, exercises, and analysis questions. To provide students with more opportunities to practice important concepts, and to provide instructors with additional choices of material to assign, all of the End-of-chapter Content has been revised.
Chapter 1 introduces the topic and summarizes the current plan for U.S. adoption of IFRS by 2014. This discussion lays the framework for integration of IFRS in appropriate chapters throughout the book, including highlighting key differences between U.S. GAAP and IFRS. To help students understand accounting topics that are currently impacting the global economy, Chapter 11 includes a new discussion on quality of earnings, revenue recognition and fraud.
The quality of earnings section focuses on evaluating a company’s financial position to help in decision making, which students will need when they enter the workforce. There is also an expanded discussion on the elements of the income statement and revenue recognition. The revenue recognition and extraordinary items sections are key points that highlight the difference between IFRS and U.S. GAAP, and are critical to understanding the convergence of global accounting standards.
Chapter 4 now includes the concept of fraud, and introduces students to the “fraud triangle” (motivation, opportunity, and rationalization) and a discussion of internal controls as the primary way companies prevent fraud. For example, “Cooking the Books” sections highlight real fraud cases in relevant sections throughout the text, giving students real-life business context.
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