Efnisyfirlit

• Cover
• Title
• Copyright
• Meet the Authors
• Preface
• Acknowledgments
• Brief Contents
• Contents
• 1. Accounting —Present and Past
  • What Is Accounting?
    • Financial Accounting
    • Managerial Accounting/Cost Accounting
    • Auditing—Public Accounting
    • Internal Auditing
    • Governmental and Not-for-Profit Accounting
    • Income Tax Accounting
  • How Has Accounting Developed?
    • Early History
    • The Accounting Profession in the United States
    • Financial Accounting Standard Setting at the Present Time
    • Standards for Other Types of Accounting
    • International Accounting Standards
    • Ethics and the Accounting Profession
    • The Conceptual Framework
    • Summary of Concepts Statement No. 8, Chapter 1: “The Objective of General Purpose Financial Reporting”
    • Objectives of Financial Reporting for Nonbusiness Organizations
  • Plan of the Book
• Part 1: Financial Accounting
  • 2. Financial Statements and Accounting Concepts/Principles
    • Financial Statements
      • From Transactions to Financial Statements
      • Financial Statements Illustrated
      • Explanations and Definitions
      • Comparative Statements in Subsequent Years
      • Illustration of Financial Statement Relationships
    • Accounting Concepts and Principles
      • Concepts/Principles Related to the Entire Model
      • Concepts/Principles Related to Transactions
      • Concepts/Principles Related to Bookkeeping Procedures and the Accounting Process
      • Concepts/Principles Related to Financial Statements
      • Limitations of Financial Statements
    • The Corporation’s Annual Report
  • 3. Fundamental Interpretations Made from Financial Statement Data
    • Financial Ratios and Trend Analysis
      • Return on Investment
      • The DuPont Model: An Expansion of the ROI Calculation
      • Return on Equity
      • Working Capital and Measures of Liquidity
      • Illustration of Trend Analysis
  • 4. The Bookkeeping Process and Transaction Analysis
    • The Bookkeeping/Accounting Process
      • The Balance Sheet Equation—A Mechanical Key
      • Transactions
      • Bookkeeping Jargon and Procedures
      • Understanding the Effects of Transactions on the Financial Statements
      • Adjustments
    • Transaction Analysis Methodology
  • 5. Accounting for and Presentation of Current Assets
    • Cash and Cash Equivalents
      • The Bank Reconciliation as a Control over Cash
    • Short-Term Marketable Securities
      • Balance Sheet Valuation
      • Interest Accrual
    • Accounts Receivable
      • Bad Debts/Uncollectible Accounts
      • Cash Discounts
    • Notes Receivable
      • Interest Accrual
    • Inventories
      • Inventory Cost Flow Assumptions
      • The Impact of Changing Costs (Inflation/Deflation)
      • Selecting an Inventory Cost Flow Assumption
      • Inventory Accounting System Alternatives
      • Inventory Errors
      • Balance Sheet Valuation at the Lower of Cost or Market
    • Prepaid Expenses and Other Current Assets
  • 6. Accounting for and Presentation of Property, Plant, and Equipment, and Other Noncurrent Assets
    • Land
    • Buildings and Equipment
      • Cost of Assets Acquired
      • Depreciation for Financial Accounting Purposes
      • Repair and Maintenance Expenditures
      • Disposal of Depreciable Assets
    • Assets Acquired by Lease
    • Intangible Assets
      • Leasehold Improvements
      • Patents, Trademarks, and Copyrights
      • Goodwill
    • Natural Resources
    • Other Noncurrent Assets
    • Appendix—Time Value of Money
      • Future Value
      • Future Value of an Annuity
      • Present Value
      • Present Value of an Annuity
      • Impact of Compounding Frequency
  • 7. Accounting for and Presentation of Liabilities
    • Current Liabilities
      • Short-Term Debt
      • Current Maturities of Long-Term Debt
      • Accounts Payable
      • Unearned Revenue or Deferred Credits
      • Payroll Taxes and Other Withholdings
      • Other Accrued Liabilities
    • Noncurrent Liabilities
      • Long-Term Debt
      • Deferred Tax Liabilities
      • Other Noncurrent Liabilities
      • Contingent Liabilities
  • 8. Accounting for and Presentation of Stockholders’ Equity
    • Paid-In Capital
      • Common Stock
      • Preferred Stock
      • Additional Paid-In Capital
    • Retained Earnings
      • Cash Dividends
      • Stock Dividends and Stock Splits
    • Accumulated Other Comprehensive Income (Loss)
      • Foreign Currency Translation Adjustment
    • Treasury Stock
    • Reporting Changes in Stockholders’ Equity Accounts
    • Noncontrolling Interest
    • Owners’ Equity for Other Types of Entities
      • Proprietorships and Partnerships
      • Not-for-Profit and Governmental Organizations
    • Appendix—Personal Investing
  • 9. The Income Statement and the Statement of Cash Flows
    • Income Statement
      • Revenues
      • Expenses
      • Cost of Goods Sold
      • Gross Profit or Gross Margin
      • Operating Expenses
      • Income from Operations
      • Other Income and Expenses
      • Income before Income Taxes and Income Tax Expense
      • Net Income and Earnings per Share
      • Income Statement Presentation Alternatives
      • Unusual or Infrequently Occurring Items Sometimes Seen on an Income Statement
    • Statement of Cash Flows
      • Content and Format of the Statement
      • Interpreting the Statement of Cash Flows
  • 10. Corporate Governance, Notes to the Financial Statements, and Other Disclosures
    • Corporate Governance
      • Financial Reporting Misstatements
    • General Organization of Notes to the Financial Statements
    • Notes to the Financial Statements
      • Significant Accounting Policies
      • Details of Other Financial Statement Amounts
      • Other Disclosures
      • Management’s Statement of Responsibility
    • Management’s Discussion and Analysis
    • Five-Year (or Longer) Summary of Financial Data
    • Independent Auditors’ Report
    • Financial Statement Compilations
  • 11. Financial Statement Analysis
    • Financial Statement Analysis Ratios
      • Liquidity Measures
      • Activity Measures
      • Profitability Measures
      • Financial Leverage Measures
    • Other Analytical Techniques
      • Book Value per Share of Common Stock
      • Common Size Financial Statements
      • Other Operating Statistics
• Part 2: Managerial Accounting
  • 12. Managerial Accounting and Cost–Volume–Profit Relationships
    • Managerial Accounting Contrasted to Financial Accounting
    • Cost Classifications
      • Relationship of Total Cost to Volume of Activity
    • Applications of Cost–Volume–Profit Analysis
      • Cost Behavior Pattern: The Key
      • Estimating Cost Behavior Patterns
      • A Modified Income Statement Format
      • An Expanded Contribution Margin Model
      • Multiple Products or Services and Sales Mix Considerations
      • Breakeven Point Analysis
      • Operating Leverage
  • 13. Cost Accounting and Reporting
    • Cost Management
    • Cost Accumulation and Assignment
      • Cost Relationship to Products or Activity
      • Costs for Cost Accounting Purposes
    • Cost Accounting Systems
      • Cost Accounting Systems—General Characteristics
      • Product Costing
      • Statement of Cost of Goods Manufactured
      • Cost Accounting Systems—Job Order Costing, Process Costing, and Hybrid Costing
      • Cost Accounting Methods—Absorption Costing and Direct Costing
      • Cost Accounting Systems in Service Organizations
      • Activity-Based Costing
  • 14. Cost Planning
    • Cost Classifications
      • Relationship of Total Cost to Volume of Activity
      • Cost Classification According to a Time-Frame Perspective
    • Budgeting
      • The Budgeting Process in General
      • The Budget Time Frame
      • The Budgeting Process
      • The Purchases/Production Budget
      • The Cost of Goods Sold Budget
      • The Operating Expense Budget
      • The Budgeted Income Statement
      • The Cash Budget
      • The Budgeted Balance Sheet
    • Standard Costs
      • Using Standard Costs
      • Developing Standards
      • Costing Products with Standard Costs
      • Other Uses of Standards
    • Budgeting for Other Analytical Purposes
  • 15. Cost Control
    • Cost Classifications
      • Relationship of Total Cost to Volume of Activity
      • Cost Classification According to a Time-Frame Perspective
    • Performance Reporting
      • Characteristics of the Performance Report
      • The Flexible Budget
    • Standard Cost Variance Analysis
      • Analysis of Variable Cost Variances
      • Analysis of Fixed Overhead Variance
      • Accounting for Variances
    • Analysis of Organizational Units
      • Reporting for Segments of an Organization
      • The Analysis of Investment Centers
      • The Balanced Scorecard
  • 16. Costs for Decision Making
    • Cost Classifications
      • Cost Classifications for Other Analytical Purposes
    • Short-Run Decision Analysis
      • Relevant Costs
      • Relevant Costs in Action—The Sell or Process Further Decision
      • Relevant Costs in Action—The Special Pricing Decision
      • Relevant Costs in Action—The Target Costing Question
      • Relevant Costs in Action—The Make or Buy Decision
      • Relevant Costs in Action—The Continue or Discontinue a Segment Decision
      • Relevant Costs in Action—The Short-Term Allocation of Scarce Resources
    • Long-Run Investment Analysis
      • Capital Budgeting
      • Investment Decision Special Considerations
      • Cost of Capital
      • Capital Budgeting Techniques
      • The Investment Decision
      • Integration of the Capital Budget with Operating Budgets
• Epilogue: Accounting—The Future
• Appendix: Campbell Soup Company 2020 Annual Report
• Index

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