Core

Core Concepts of Accounting Information, 1999-2000

By - Pincus, Karen Vandermause
Floor - Floor 2
ISBN 10 - 0072321989
ISBN 13 - 9780072321982
Book Status - 2 Qnty Available with us.
Subject - Accounting , Accounting--Study and teaching
Shelf No - 6
Call Number - 657 PIN
Physical Description - McGraw-Hill, New York, ©1995
Notes - Includes Index
Book Information
Theme 4 covers Accounting Issues Involving Capital. There are 4 modules:1. Introduction (debt capital; liabilities; suppliers, customers, employees, taxing authorities, banks and other lenders as different sources of debt capital; obligations not recognized on balance sheet; equity capital; the blurring line between debt and equity; accounting for innovative financial instruments)2. Management as users of Accounting Information About Capital (risks of owning or issuing financial instruments; what is a financial instrument?; internal control over financial instruments)3. Owners and Creditors as Users of Accounting Information About Capital (changing mix of debt and equity financing; leveraged buyouts; leveraged ESOPs; debt-for-equity swaps and stock redemption; distinguishing between debt and equity for tax purposes; tax incentives used for debt financing; assessing risk and solvency)4. Government and Other Users of Accounting Information About Capital (the problem of deficits and debt; the need for budget reforms; the politics of budgeting; flaws in the budget process; improving financial management in government.

Open Book