Bridge Accounting

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.Heute sind viele Anfängerkurse in Buchführung auf BWL-Studenten allgemein zugeschnitten; die Finanzbuchhaltungskurse für fortgeschrittene Anfänger kommen dabei häufig zu kurz. J. Edward Ketz hat für dieses Problem eine innovative Lösung gefunden. "Introduction to Accounting Systems and Controls" vermittelt Studenten die Grundlagen und Techniken der Buchführung und schafft damit eine solide Basis für aufbauende Kurse und für die Praxis. Verständlich geschrieben und mit nützlichen Lernhilfen versehen, diskutiert dieser Band ein breites Themenspektrum. Jahresabschluß, Buchhaltung, Informationssysteme für Buchhaltung und Rechnungswesen, Technologie und Auditing sind nur einige der behandelten Themenschwerpunkte. 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.

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. Bridge the gap between introductory financial and intermediate accounting

Today's user-oriented financial accounting courses may not equip accounting majors with the knowledge and skills needed for intermediate accounting. But now you can bridge this gap, with a text that is specifically designed to help stufents make a successful transition from the first financial accounting course to more advanced courses.

J. Edward Kertz's BRIDGE ACCOUNTING: Procedures, Systems, and Controls guides students through the mechanics of accounting, oroviding a firm foundation for courses that follow as well as for professional practice. Clearly written and filled with helpful pedagogy, the text covers financial statements, bookkeeping, accounting information systems, auditing, technology, and more.

Packaged with Gode's FINANCIAL ACCOUNTING TUTOR software

This text is packaged with a CD-ROM vontaining Version 3.0 of Dan Gode and Rachana Gode's FINANCIAL ACCOUNTING TUTOR (FAcT) software, FAcT is an innovative, self-paced tutorial that uses interactive problems and graphical tools to help students understand the logic underlying financial accounting concepts and procedures.

Online resource for students and instructors

The text's Web site (www.wiley.com/college/ketz) features a wealth of valuable online resources for both students and instructors, including:

• Career advice and resources
• Scholarships
• CPA exam review
• Up-to-the-minute accounting news
• Links to top accounting firms and associations
• Research resources
• Student forum