Pub. Date:
Cengage Learning
Financial Accounting / Edition 4

Financial Accounting / Edition 4

by Michael Diamond
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This text focuses on decision making while also covering, at the instructor's option, the basics of the accounting process.

Product Details

ISBN-13: 9780538854085
Publisher: Cengage Learning
Publication date: 08/22/1995
Series: Am - Financial Accounting Ser.
Edition description: 4TH STDT
Product dimensions: 6.00(w) x 1.25(h) x 9.00(d)

About the Author

Michael A. Diamond serves as Vice President and Executive Vice Provost of the University of Southern California. Prior to that, Dr. Diamond served as Vice Provost for Planning and Budget, as dean of the Leventhal School of Accounting, and director of the school's SEC and Financial Reporting Institute. During that period, the Leventhal School of Accounting was consistently ranked as one of the top five accounting programs in the country. Dr. Diamond is a leader in the accounting education reform movement. He has lectured throughout the United States, Europe and Asia on business and accounting education innovation. His articles have appeared in the Harvard Business Review, Accounting Horizons and the Journal of Accounting. Over the last five years, Dr. Diamond has turned his attention to issues of academic leadership and change. He has published in Change and co-authored two monographs on academic leadership. Dr. Diamond has served as president of the American Accounting Association, taught at California State University, Los Angeles, and has been a visiting professor at the University of California, Berkeley and the University of California, Los Angeles. He also has taught in executive education programs for a number of international accounting firms as well as Fortune 500 companies. Dr. Diamond is the recipient of the California Society of CPAs Faculty Excellence Award for 1993 and was named as one of the "Top100 Most Influential People in Accounting" in both the fall 1997 and 1998 issues of Accounting Today. With Michael Moore, Dr. Diamond developed the Strategic Planning Partnership, an initiative of the Ernst & Young Foundation. This program assists selected business schools and other academic organizations in strategic planning and change management processes. Dr. Diamond received his BA degree at the University of California, Berkeley, and his MS and Ph.D. degrees from the University of California, Los Angeles.

Table of Contents

1. Accounting: Its Nature and Functions. 2. Financial Statements - An Introduction. 3. Financial Statements - A More Detailed Analysis. 4. The Accounting Profession: Ethics, Management Controls, and Fraudulent Financial Reporting. 5. The Accounting Information System and Transaction Analysis. 6. Income Measurement and the Accrual Basis of Accounting. The Accounting Cycle Module. 7. Revenue Cycle: Sales, Receivables, and Cash. 8. Expenditure Cycle: Expenses and Liabilities Related to Operations. 9. Inventories. The Present Value Module. 10. Investments in Operating Assets. 11. Marketable and Long-Term Corporate Equity Securities. 12. Long-Term Debt Financing. 13. Stockholders'' Equity. 14. The Statement of Cash Flows and Interpreting Financial Data. 15. Multinational Corporations and Changing Prices.

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