Fundamentals of financial accounting. /
John A. Tracy
- New York: John Wiley and Sons, Inc., c1974.
- xi, 619 p.: ill.; 24cm.
Includes index.
Contents: Nature and uses of financial statements -- Basic transactions and tools of financial accounting -- The Accounting recordkeeping cycle -- Preparing financial financial statements from accounts introduction -- Receivables and revenue -- Inventories and cost of goods sold expense -- Fixed assets and depreciation expense -- Other assets and other expense -- Liabilities and interest expense -- Legal organization of business enterprise: the corporation -- Reporting net income and stockholders' equity -- Interpretation of financial statements -- Principles, concepts, and limitations of financial statement accounting -- Income taxation -- Financial statements and footnotes from caterpillar's 1970 annual report.