Efnisyfirlit

• Cover Page
• Title Page
• Dedication
• Copyright
• Brief Content
• From the Authors
• Author Commitment
• Contents
• Thank You
• Chapter 1 Accounting in Action
  • Accounting Activities and Users
  • The Building Blocks of Accounting
  • The Accounting Equation
  • Analyzing Business Transactions
  • The Four Financial Statements
  • Appendix 1A Career Opportunities in Accounting
  • Review and Practice
  • A Look at U.S. GAAP
• Chapter 2 The Recording Process
  • Accounts, Debits, and Credits
  • The Journal
  • The Ledger and Posting
  • The Trial Balance
  • Review and Practice
  • A Look at U.S. GAAP
• Chapter 3 Adjusting the Accounts
  • Accrual-Basis Accounting and Adjusting Entries
  • Adjusting Entries for Deferrals
  • Adjusting Entries for Accruals
  • Adjusted Trial Balance and Financial Statements
  • Appendix 3A Alternative Treatment of Deferrals
  • Appendix 3B Financial Reporting Concepts
  • Review and Practice
  • A Look at U.S. GAAP
• Chapter 4 Completing the Accounting Cycle
  • The Worksheet
  • Closing the Books
  • The Accounting Cycle and Correcting Entries
  • Classified Statement of Financial Position
  • Appendix 4A Reversing Entries
  • Review and Practice
  • A Look at U.S. GAAP
• Chapter 5 Accounting for Merchandise Operations
  • Merchandising Operations and Inventory Systems
  • Recording Purchases Under a Perpetual System
  • Recording Sales Under a Perpetual System
  • The Accounting Cycle for a Merchandising Company
  • Financial Statement for a Merchandiser
  • Appendix 5A Worksheet for a Merchandising Company
  • Appendix 5B Periodic Inventory System
  • Review and Practice
  • A Look at U.S. GAAP
• Chapter 6 Inventories
  • Classifying and Determining Inventory
  • Inventory Methods and Financial Effects
  • Effects of Inventory Errors
  • Inventory Statement Presentation and Analysis
  • Appendix 6A Inventory Cost Flow Methods in Perpetual Inventory Systems
  • Appendix 6B Estimating Inventories
  • Appendix 6C LIFO Inventory Method
  • Review and Practice
  • A Look at U.S. GAAP
• Chapter 7 Accounting Information Systems
  • Basic Accounting Information System Concepts
  • Subsidiary Ledgers
  • Special Journals
  • Review and Practice
  • A Look at U.S. GAAP
• Chapter 8 Fraud, Internal Control, and Cash
  • Fraud and Internal Control
  • Cash Controls
  • Control Features of a Bank Account
  • Reporting Cash
  • Review and Practice
  • A Look at U.S. GAAP
• Chapter 9 Accounting for Receivables
  • Recognition of Accounts Receivable
  • Valuation and Disposition of Accounts Receivable
  • Notes Receivable
  • Presentation and Analysis
  • Review and Practice
  • A Look at U.S. GAAP
• Chapter 10 Plant Assets, Natural Resources, and Intangible Assets
  • Plant Asset Expenditures
  • Depreciation Methods
  • Plant Asset Disposals
  • Natural Resources and Intangible Assets
  • Statement Presentation and Analysis
  • Appendix 10A Exchange of Plant Assets
  • Review and Practice
  • A Look at U.S. GAAP
• Chapter 11 Current Liabilities
  • Accounting for Current Liabilities
  • Reporting and Analyzing Current Liabilities
  • Review and Practice
  • A Look at U.S. GAAP
• Chapter 12 Accounting for Partnerships
  • Forming a Partnership
  • Accounting for Net Income or Net Loss
  • Liquidation of a Partnership
  • Appendix 12A Admissions and Withdrawals of Partners
  • Review and Practice
• Chapter 13 Corporations: Organization and Share Capital Transactions
  • The Corporate Form of Organization
  • Accounting for Share Transactions
  • Accounting for Treasury Shares
  • Statement Presentation of Equity
  • Review and Practice
  • A Look at U.S. GAAP
• Chapter 14 Corporations: Dividends, Retained Earnings, and Income Reporting
  • Cash Dividends
  • Share Dividends and Splits
  • Retained Earnings Statement and Equity Section
  • Corporation Income Statements
  • Review and Practice
  • A Look at U.S. GAAP
• Chapter 15 Non-Current Liabilities
  • Overview of Bonds
  • Bond Transactions
  • Accounting for Non-Current Liabilities
  • Reporting and Analyzing Non-Current Liabilities
  • Appendix 15A Effective-Interest Method of Bond Amortization
  • Appendix 15B Straight-Line Amortization
  • Review and Practice
  • A Look at U.S. GAAP
• Chapter 16 Investments
  • Debt Investments
  • Share Investments
  • Valuing and Reporting Investments
  • Appendix 16A Preparing Consolidated Financial Statements
  • Review and Practice
  • A Look at U.S. GAAP
• Chapter 17 Statement of Cash Flows
  • Statement of Cash Flows: Usefulness and Format
  • Preparing the Statement of Cash Flows—Indirect Method
  • Using Cash Flows to Evaluate a Company
  • Appendix 17A Statement of Cash Flows—Direct Method
  • Appendix 17B Statement of Cash Flows—T-Account Approach
  • Review and Practice
  • A Look at U.S. GAAP
• Chapter 18 Financial Analysis: The Big Picture
  • Basics of Financial Statement Analysis
  • Ratio Analysis
  • Sustainable Income
  • Review and Practice
  • A Look at U.S. GAAP
• Chapter 19 Managerial Accounting
  • Managerial Accounting Basics
  • Managerial Cost Concepts
  • Manufacturer Financial Statements
  • Managerial Accounting Trends
  • Review and Practice
• Chapter 20 Job Order Costing
  • Cost Accounting Systems
  • Job Cost Sheets and Manufacturing Costs
  • Predetermined Overhead Rates
  • Completed and Sold Manufacturing and Service Jobs
  • Applied Manufacturing Overhead
  • Review and Practice
• Chapter 21 Process Costing
  • Overview of Process Cost Systems
  • Recording Costs
  • Equivalent Units
  • The Production Cost Report
  • Appendix 21A Method for Computing Equivalent Units
  • Review and Practice
• Chapter 22 Cost-Volume-Profit
  • Cost Behavior Analysis
  • Mixed Costs Analysis
  • Cost-Volume-Profit Analysis
  • Break-Even Analysis
  • Target Net Income and Margin of Safety
  • Review and Practice
• Chapter 23 Incremental Analysis
  • Decision-Making and Incremental Analysis
  • Special Orders
  • Make or Buy
  • Sell or Process Further
  • Repair, Retain, or Replace Equipment
  • Eliminate Unprofitable Segment or Product
  • Review and Practice
• Chapter 24 Budgetary Planning
  • Effective Budgeting and the Master Budget
  • Sales, Production, and Direct Materials Budgets
  • Direct Labor, Manufacturing Overhead, and S&A Expense Budgets
  • Cash Budget and Budgeted Statement of Financial Position
  • Budgeting in Non-Manufacturing Companies
  • Review and Practice
• Chapter 25 Budgetary Control and Responsibility Accounting
  • Budgetary Control and Static Budget Reports
  • Flexible Budget Reports
  • Responsibility Accounting and Responsibility Centers
  • Investment Centers and ROI
  • Appendix 25A ROI vs. Residual Income
  • Review and Practice
• Chapter 26 Standard Costs and Balanced Scorecard
  • Standard Costs
  • Direct Materials Variances
  • Direct Labor and Manufacturing Overhead Variances
  • Variance Reports and Balanced Scorecards
  • Appendix 26A Standard Cost Accounting System
  • Appendix 26B Overhead Controllable and Volume Variances
  • Review and Practice
• Chapter 27 Planning for Capital Investments
  • Capital Budgeting and Cash Payback
  • Net Present Value Method
  • Capital Budgeting Challenges and Refinements
  • Internal Rate of Return
  • Annual Rate of Return
  • Review and Practice
• Appendix A Specimen Financial Statements: Taiwan Semiconductor Manufacturing Company, Limited
• Appendix B Specimen Financial Statements: Nestlé SA
• Appendix C Specimen Financial Statements: Delfi Limited
• Appendix D Specimen Financial Statements: Apple Inc.
• Appendix E Time Value of Money
• Appendix F Just-in-Time Processing and Activity-Based Costing
• Company Index
• Subject Index
• Rapid Review Chapter Content
• EULA

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