Financial Accounting in an Economic Context

Financial Accounting, 10^th Edition, by Jamie Pratt and Michael Peters, provides students with a clear understanding of financial accounting by framing accounting processes in the context of real world business practices. It builds solid foundations in the mechanics of preparing the financial statements and the theories underlying the accounting measures of performance so that students can clearly understand the economic consequences associated with financial accounting choices. Pratt & Peters Financial Accounting explores key themes of measurement, decision-making, and economic factors.

1. Financial Accounting and its Economic Context

2. A Closer Look at the Financial Statements

3. The Measurement Fundamentals of Financial Accounting

4. The Mechanics of Financial Accounting

5. Using Financial Statement Information

6. The Current Asset Classification, Cash, and Accounts Receivable

7. Merchandise Inventory

8. Investments in Equity Securities

9. Long-Lived Assets

10. Introduction to Liabilities: Economic Consequences, Current Liabilities, and Contingencies

11. Long-Term Liabilities: Notes, Bonds, and Leases

12. Stockholders’ Equity

13. The Complete Income Statement

14. The Statement of Cash Flows

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