TAILIEUCHUNG - Ebook Financial accounting (8th edition): Part 2

(BQ) Part 2 book "Financial accounting" hass contents: Plant assets & intangibles, liabilities, stockholders' equity, financial statement analysis, the statement of cash flows, the income statement & the statement of stockholders' equity,.and other contents. | 7 Plant Assets & Intangibles SPOTLIGHT: FedEx Corporation If you need a document delivered across the country overnight, FedEx can handle it. FedEx Corporation sets the standard for quick delivery. As you can see from the company s Consolidated Balance Sheets on the following page, FedEx moves packages using aircraft, package-handling equipment, computers, and vehicles. These are FedEx s most important assets (lines 8 16). This chapter covers long-term plant assets to complete our coverage of assets, except for long-term investments in Chapter 10. Let s begin by examining the various types of long-term assets. Financial Accounting, Eighth Edition, by Walter T. Harrison Jr., Charles T. Horngren, and Bill Thomas. Published by Prentice Hall. Copyright 2010 by Pearson Education, Inc. 410 Chapter 7 Plant Assets & Intangibles FedEx Corporation Consolidated Balance Sheets (Partial, Adapted) (In millions) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 ASSETS CURRENT ASSETS Cash and cash equivalents Receivables, less allowances of $158 and $136 Spare parts, supplies and fuel . Prepaid expenses and other . Total current assets . PROPERTY AND EQUIPMENT, AT COST Aircraft and related equipment. Package handling and ground support equipment Computer and electronic equipment. Vehicles Facilities and other. Total cost Less: Accumulated depreciation . Net property and equipment. OTHER LONG-TERM ASSETS Goodwill Prepaid pension .

• Kế toán - Kiểm toán
• Financial accounting
• Plant assets
• Stockholders equity
• Financial statement analysis
• The income statement
• International operations
• Issues in financial accounting
• Kế toán tài chính
• Financial statements
• Accounting standards
• Financial reporting
• Financial Accounting Standards Board
• Fundamental financial accounting
• Lecture Fundamental financial accounting concepts
• Financial statement
• Accounting cycle
• Accounting for accruals
• Lecture Financial accounting
• Accounting system
• Accounting activities
• Financial accounting practice
• Accounting information system
• Accounting terminology
• Reporting financial results
• Evaluating liquidity
• Business firms
• The financial reporting reform
• Accounting information
• Management accounting
• Accounting equation
• Accounting systems
• Decision making
• External financial reporting
• Accounting for business
• Lecture Accounting for business
• Financial accounting reports
• Statement of financial performance
• Accrual accounting systems
• Statement of financial position
• Mastering financial accounting essentials
• Financial accounting essentials
• Accrual accounting
• Income statement
• Accounting conventions
• Internal control
• Accounting for cash
• Accounting for receivables
• Computing uncollectible accounts expense
• Long term debt
• Accounting for long term debt
• Paper F3
• Revision kit 2016
• Accounting Financial
• Accounting Financial Review
• Financial Review accounting exam
• Study text 2016
• Language of business
• Double entry accounting system
• Credit terminology
• Merchandising businesses
• Accounting for merchandising businesses
• Accounting for inventories
• Cash discounts
• The accounting cycle
• International financial reporting standards
• Completing the accounting cycle
• Accounting worksheet
• Classified balance sheet