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Beskrivning
For each accounting cycle, the author discusses the functions of the cycle, the source documents to the cycle, who processes what, the outputs of the cycle, and document flow charts.
J. EDWARD KETZ, PhD, is MBA Faculty Director and Associate Professor of accounting at Penn State Smeal College of Business. He has been cited in the press over 500 times since the Enron bankruptcy, and is well known as an accounting expert as attested in writings, vast citations in the press and on television, including the New York Times, the Wall Street Journal, and the Washington Post. His column "Accounting Annotations" is published in Accounting Today and his column "Accounting Cycle: Wash, Rinse, and Spin" appears regularly at SmartPros.com. He is also the author of Bridge Accounting: Procedures, Systems, and Controls.
Innehållsförteckning
An Overview of Financial Accounting and Auditing. The Balance Sheet, Income Statement, and Statement of Changes in Stockholders' Equity. The Accounting Cycle. Further Aspects of the Accounting Cycle. The Cash Flow Statement. Fundamentals of Accounting Information Systems. Fundamentals of Internal Control Systems. The General Ledger Cycle. The Revenue Cycle. The Expenditure Cycle. Payroll, Facilities, Investments, Financing, and Production Cycles. Recognition, Measurement, and Disclosure Issues. Index.
