TY - BOOK AU - Horngren,Charles T. AU - Sundem,Gary L. AU - Elliott,John A. TI - Introduction to financial accounting SN - 9780133251036 (pbk) U1 - 657 21 PY - 2018///c CY - U.P PB - Pearson KW - Accounting N1 - Includes bibliographical references and index; pt. 1. The Fundamentals of Accounting -- 1. Entities and Balance Sheets -- 2. Income Measurement: The Accrual Basis -- 3. The Recording Process: Journals and Ledgers -- 4. Accounting Adjustments and Financial Statement Preparation -- 5. Accounting Cycle: Recording and Formal Presentation -- pt. 2. Major Elements of Basic Financial Statements -- 6. Sales Revenue, Cash, and Accounts Receivable -- 7. Valuing Inventories, Cost of Goods Sold, and Gross Profit -- 8. Internal Control and Ethics -- 9. Long-Lived Assets and Depreciation -- 10. Liabilities and Interest -- 11. Statement of Cash Flows -- 12. Stockholders' Equity -- pt. 3. Additional Elements of Financial Statements -- 13. Intercorporate Investments, Including Consolidations -- 14. Income Taxes, Including Interperiod Allocation -- 15. Analysis of Financial Statements -- 16. Financial Statements: Conceptual Framework and Income Measurement -- Appendix A: Wal-Mart Annual Report -- Appendix B: Recommended Readings -- Glossary -- Index ER -