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Accounting: Managing Business Information, Preliminary Edition, v. 2 [Minkštas viršelis]

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  • Formatas: Paperback / softback, 576 pages, aukštis x plotis x storis: 272x213x18 mm, weight: 780 g
  • Išleidimo metai: 11-Nov-2003
  • Leidėjas: South-Western
  • ISBN-10: 0324152663
  • ISBN-13: 9780324152661
Kitos knygos pagal šią temą:
Accounting: Managing Business Information, Preliminary Edition, v. 2Didesnis paveikslėlis
  • Formatas: Paperback / softback, 576 pages, aukštis x plotis x storis: 272x213x18 mm, weight: 780 g
  • Išleidimo metai: 11-Nov-2003
  • Leidėjas: South-Western
  • ISBN-10: 0324152663
  • ISBN-13: 9780324152661
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9780324152661.html
The two volumes in this textbook set integrate financial and managerial accounting topics to help students understand the role of accounting information in business enterprises. Volume two introduces contemporary accounting systems that use computers to manage the collection, reporting, and analysis of accounting information, illustrates how cost systems are designed to capture the dynamics of a manufacturing or service process, and explores investing and financing activities involving time value of money concepts. Annotation ©2004 Book News, Inc., Portland, OR (booknews.com)

This innovative new text provides both internal and external views on the importance and use of accounting information for decision making. Unlike other texts on the market, students learn about managerial and financial accounting and reporting in a holistic manner starting with a retail company. As the text progresses, students learn about the needs of internal and external reporting in a manufacturing environments. Financial and Managerial topics are fully blended in both volumes of this text.
12 Accounting Information Systems 1(29)
12.1 Components of an Accounting System
2(2)
12.2 Data Processing in a Computerized System
4(3)
12.3 Accounting System Modules
7(5)
12.3.1 The sales module
7(1)
12.3.2 The purchasing and inventory management module
8(2)
12.3.3 The human resources module
10(1)
12.3.4 The production module
11(1)
12.4 The Structure of Accounting Systems
12(2)
12.5 An Illustration of an Accounting System
14(5)
12.5.1 Copying and opening the database
14(1)
12.5.2 Database contents
14(1)
12.5.3 Tables
15(1)
12.5.4 Entering transactions
15(3)
12.5.5 Reporting sales and income
18(1)
12.5.6 Cash receipts and accounts receivable
19(1)
12.6 Summary
19(1)
Chapter Review
19(1)
Terms
20(1)
Answers to Stop and Consider Questions
21(1)
Answers to Self Study Problems
21(1)
Exercises
22(3)
Problems
25(5)
13 Revenues and Customer Relations 30(33)
13.1 Accounting for Revenues
31(7)
13.1.1 Revenue recognition
31(1)
13.1.2 Cash sales
32(2)
13.1.3 Sales orders
34(1)
13.1.4 Credit sales
35(2)
13.1.5 Service revenues
37(1)
13.2 Sales Adjustments
38(2)
13.2.1 Sales discounts
38(1)
13.2.2 Sales returns and allowances
39(1)
13.3 Uncollectible Accounts
40(3)
13.3.1 Estimating uncollectibles from receivables
41(1)
13.3.2 Aging receivables
42(1)
13.4 Long-Term Contracts
43(1)
13.5 Reporting Revenues and Receivables
44(2)
13.6 Analysis of Revenues and Receivables
46(1)
13.7 Bank Reconciliation
47(2)
13.8 Summary
49(1)
Chapter Review
49(1)
Terms
50(1)
Answers to Stop and Consider Questions
50(2)
Answers to Self Study Problems
52(1)
Exercises
53(3)
Problems
56(7)
14 Purchasing and Inventory Management 63(35)
14.1 Accounting for Purchases
64(3)
14.2 Accounting for Inventory Costs
67(6)
14.2.1 First-in first-out
68(2)
14.2.2 Last-in first-out
70(2)
14.2.3 Weighted average
72(1)
14.3 Choice of Inventory Method
73(2)
14.4 The Periodic Inventory System
75(5)
14.4.1 FIFO
76(1)
14.4.2 LIFO
77(1)
14.4.3 Weighted average
78(1)
14.4.4 Other adjustments to inventory records and accounts
79(1)
14.5 Reporting Purchases and Inventory
80(1)
14.6 Analysis of Inventory
81(1)
14.7 Summary
82(1)
Chapter Review
83(1)
Terms
83(1)
Answers to Stop and Consider Questions
84(1)
Answers to Self Study Problems
85(2)
Exercises
87(4)
Problems
91(7)
15 Human Resources and Intangible Assets 98(20)
15.1 Accounting for Wages and Salaries
99(4)
15.1.1 Payroll transactions
100(1)
15.1.2 Reporting payroll tax information
101(2)
15.2 Employee Benefits
103(4)
15.2.1 Defined contribution plans
103(2)
15.2.2 Defined benefit plans
105(2)
15.2.3 Stock ownership plans
107(1)
15.3 Intangible Assets, Research and Development Costs, and Goodwill
107(3)
15.3.1 Intangible assets
108(1)
15.3.2 Research and development costs
109(1)
15.3.3 Goodwill
109(1)
15.3.4 Reporting intangible assets and goodwill
109(1)
15.4 Summary
110(1)
Chapter Review
110(1)
Terms
111(1)
Answers to Stop and Consider Questions
111(1)
Answers to Self Study Problems
112(1)
Exercises
113(2)
Problems
115(3)
16 Producing Goods and Services: Batch Processing 118(30)
16.1 Placing a Value on Inventory
119(5)
16.1.1 Managerial decision making
121(3)
16.2 Measuring Costs
124(6)
16.2.1 Actual costing
125(1)
16.2.2 Normal costing
126(4)
16.3 Job-Order Costing
130(2)
16.4 Unit Costs in the Service Sector
132(1)
16.5 Summary
133(1)
Chapter Review
133(1)
Terms
134(1)
Answers to Stop and Consider Questions
134(1)
Answers to Self Study Problems
135(1)
Exercises
136(4)
Problems
140(8)
17 Producing Goods and Services: Continuous Processing 148(23)
17.1 Assigning Unit Costs
149(2)
17.1.1 Choosing a costing method
149(2)
17.2 Process Costing
151(3)
17.2.1 Equivalent units
152(2)
17.3 Preparing a Departmental Production Report
154(5)
17.4 Summary
159(1)
Chapter Review
159(1)
Terms
160(1)
Answers to Stop and Consider Questions
160(1)
Answers to Self Study Problems
161(1)
Exercises
162(4)
Problems
166(5)
18 Cost Allocation and Activity-Based Management 171(40)
18.1 The Reasons for Cost Allocation
172(5)
18.1.1 Volume-based allocation: The traditional method
172(1)
18.1.2 Background
172(2)
18.1.3 Volume-based allocation
174(2)
18.1.4 Strategic implications
176(1)
18.2 The Problems with Volume-Based Allocation
177(2)
18.2.1 Economies of scale
177(1)
18.2.2 Accurate allocation bases
178(1)
18.3 A Hierarchy of Overhead Activities
179(2)
18.3.1 Unit-level costs
179(1)
18.3.2 Batch-level costs
180(1)
18.3.3 Product-level costs
180(1)
18.3.4 Facility-level costs
181(1)
18.4 Activity-Based Costing
181(7)
18.5 Cost Allocation and Decision Making in the Service Sector
188(1)
18.6 Summary
189(1)
Chapter Review
189(1)
Terms
190(1)
Answers to Stop and Consider Questions
190(1)
Solutions to Self Study Problems
191(1)
Exercises
192(7)
Problems
199(12)
19 Valuing Financial Resources 211(32)
19.1 Simple Interest
212(1)
19.2 Compound Interest
213(2)
19.3 Annuities
215(2)
19.4 Present Value
217(1)
19.5 Present Value of an Annuity
218(1)
19.6 Annuity Payments
218(3)
19.7 Using Tables to Compute Future and Present Values
221(2)
19.8 Using Spreadsheets to Compute Future and Present Values
223(3)
19.9 Summary
226(1)
Chapter Review
226(1)
Terms
227(1)
Answers to Stop and Consider Questions
227(1)
Answers to Self Study Problems
228(1)
Exercises
229(4)
Problems
233(10)
20 Capital Investment Decisions 243(41)
20.1 Factors Affecting Decisions
244(1)
20.2 Property, Plant, and Equipment
245(3)
20.2.1 Purchasing plant assets
246(1)
20.2.2 Leasing plant assets
247(1)
20.3 Depreciation Methods for Purchased and Leased Assets
248(9)
20.3.1 Straight-line depreciation
249(1)
20.3.2 Solving depreciation calculations using Excel
250(1)
20.3.3 Accelerated depreciation
251(1)
20.3.4 Reasons for using accelerated depreciation
252(3)
20.3.5 Units-of-production depreciation
255(1)
20.3.6 Book and market value of plant assets
256(1)
20.3.7 Disposing of plant assets
256(1)
20.4 Asset Acquisition Decisions: Traditional Approaches
257(8)
20.4.1 Net present value
257(2)
20.4.2 The effect of depreciation on investment decisions
259(2)
20.4.3 Internal rate of return
261(3)
20.4.4 Payback period
264(1)
20.4.5 Accounting rate of return
264(1)
20.5 The Global Competitive Environment
265(1)
20.5.1 Making sound strategic decisions
265(1)
20.6 Summary
266(1)
Chapter Review
267(1)
Terms
267(1)
Answers to Stop and Consider Questions
268(1)
Answers to Self Study Problems
269(1)
Exercises
270(4)
Problems
274(10)
21 Long-Term Investments to Support Business Strategy 284(33)
21.1 Strategic Reasons for Investing in Assets
285(1)
21.2 Improving Competitiveness by Acquiring Existing Companies through Merger or Acquisition
285(5)
21.2.1 Accounting for goodwill
287(1)
21.2.2 Financing mergers and acquisitions
288(1)
21.2.3 Equity method for significant influence
289(1)
21.3 Investments That Do Not Provide Significant Influence or Control
290(11)
21.3.1 Held-to-maturity securities
291(1)
21.3.2 Accounting for bond transactions
292(6)
21.3.3 Using Excel for present value of bonds
298(1)
21.3.4 Trading securities and available-for-sale securities Investments in debt
298(1)
21.3.5 Trading securities and available-for-sale securities-Investments in equity
299(2)
21.4 Investments in Intellectual Property
301(1)
21.5 Summary
302(1)
Chapter Review
303(1)
Terms
303(1)
Answers to Self Study Problems
304(3)
Exercises
307(3)
Problems
310(7)
22 Accounting and Business Decisions 317
22.1 Business Activities
318(3)
22.1.1 Operating activities
318(1)
22.1.2 Investing activities
319(1)
22.1.3 Financing activities
320(1)
22.2 Accounting Information Processing
321(4)
22.2.1 Measuring and recording business activities
321(1)
22.2.2 Reporting business activities
322(1)
22.2.3 Analyzing accounting information and systems
323(2)
22.3 Business Decisions
325(2)
22.3.1 Management decisions
325(1)
22.3.2 External decisions
326(1)
22.4 Summary
327(1)
Chapter Review
328(1)
Terms
328(1)
Answers to Stop and Consider Questions
329(1)
Answers to Self Study Problems
329(1)
Exercises
330(6)
Problems
336