중급회계 13판 솔루션 (Intermediate Accounting 13th edition , Stice , solution) 자료
중급회계 13판 솔루션 (Intermediate Accounting 13th edition , Stice , solution)
[솔루션] 중급회계 13판 (Intermediate Accounting 13th edition, Stice, solution) 입니다. 정말 구하기 어려운 자료입니다.. 챕터1부터 22까지 이루어져 있습니다! 그리고 시험공부하실때나 따로 지식이 필요하게 되어 공부를 하실때 꼭 필요한 자료 입니다. 저 또한 많은 도움을 얻고 있습니다. 올바르게 활용하셔서 좋은 결과 있기를 바랍니다..^^
아래는 챕터1의 발췌부분입니다. 이런 부분이 22장까지 있습니다!
CHAPTER 1
QUESTIONS
1. The users of accounting information can be divided into two groups: internal users, who make decisions directly affecting the internal operations of an enterprise, and external users, who use the information to make decisions concerning their relationships with the enterprise. Members of the latter group include creditors, investors, government, and the general public. Both types of users benefit by receiving information needed to make economic decisions. Generally, accounting information is used to help make decisions that affect the allocation of scarce resources, including labor, materials, and capital.
2. Because almost all resources used in the world are limited in quantity, these re-sources must be allocated to specific activities. Accounting information can be used to determine the profitability of activities relative to the using up of resources. By structuring the accounting information in different ways, measurements can be reported that will suggest alternative ways to allocate the re-sources to better meet the goals and objectives of both society as a whole and specific economic units in particular.
3. Accounting information is of most value in making decisions that will affect the future. There are many examples of how account-ing information can be used to assist in this process. Three examples follow:
(a) Creditors must evaluate a companys ability to repay money borrowed in the present at specific dates in the future. Past accounting information can be used to forecast whether the future cash flows will be sufficient to meet the repayment schedule.
(b) Investors enter into investment ar-rangements that are expected to pro-duce revenue streams that will meet their needs. Projections of expected cash flows of a company can indicate the likelihood of a companys paying future dividends equal to those needs.
(c) Management must use planning to real-ize the goals and objectives of the company. A key ingredient in any plan-ning process is a budget that projects the inflows and outflows of resources over future time periods. The base for this information is past accounting in-formation that establishes patterns and trends most likely to continue into the future.
4. Management accounting is concerned with the information required by management as a basis for making short- and long-term operating decisions. Financial accounting is concerned with information reported to external users, primarily investors and creditors. While some of the information required by these different users could be the same, internal accounting reports generally contain more detail than external reports. The added detail assists management in making specific decisions. The accounting system is generally designed to meet the needs of both groups, although accounting personnel may specialize in one or the other areas.
5. The general-purpose financial statements are made up of the following five items:
- Balance sheet
- Income statement
- Statement of cash flows
- Explanatory notes to the financial statements
- Auditors opinion
6. An accountant is generally considered to be the person responsible for recording,
summarizing, reporting, and analyzing quantitative financial information. Thus, the accountant is thought of as the preparer of financial statements. The independent audi-tor examines the financial statements pre-pared by the accountant and expresses an expert opinion as to the fairness of the statements and their adherence to generally accepted accounting principles. Thus, the auditor adds credibility to the financial statements prepared by the accountant. An auditor must have both good accounting skills and expertise in evidence gathering and evaluation. Considered broadly, the word accountant covers all specialties with a background in the discipline of account-ing, including auditors, tax specialists, and consultants.
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