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Accounting Principles 14th Revised edition [Loose-leaf]

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(University of Wisconsin, Madison), (Northern Virginia Community College), (University of Wisconsin-Milwaukee)
  • Formatas: Loose-leaf, 1472 pages, aukštis x plotis x storis: 279x211x48 mm, weight: 2517 g, Contains 1 Loose-leaf
  • Išleidimo metai: 03-Dec-2020
  • Leidėjas: John Wiley & Sons Inc
  • ISBN-10: 1119707110
  • ISBN-13: 9781119707110
Kitos knygos pagal šią temą:
Accounting Principles 14th Revised editionDidesnis paveikslėlis
  • Formatas: Loose-leaf, 1472 pages, aukštis x plotis x storis: 279x211x48 mm, weight: 2517 g, Contains 1 Loose-leaf
  • Išleidimo metai: 03-Dec-2020
  • Leidėjas: John Wiley & Sons Inc
  • ISBN-10: 1119707110
  • ISBN-13: 9781119707110
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9781119707110.html
Raktažodžiai:
"The following Feature Story about Columbia Sportswear Company highlights the importance of having good financial information and knowing how to use it to make effective business decisions. Whatever your pursuits or occupation, the need for financial information is inescapable. You cannot earn a living, spend money, buy on credit, make an investment, or pay taxes without receiving, using, or dispensing financial information. Good decision- making depends on good information. The purpose of this chapter is to show you that accounting is the system used to provide useful financial information"--

Accounting Principles, 14th Edition provides students with a clear overview of fundamental financial and managerial accounting concepts with a focus on learning the accounting cycle from the sole proprietor perspective. Through a primary review of accounting transactions, integrated real-world examples, and a variety of practice opportunities, students develop a thorough understanding of how to apply accounting principles and techniques in practice.

Students work through an entire program that builds their mastery of accounting concepts with an emphasis on decision making and key data analysis skills appropriate at the introductory level that keeps them engaged and better prepared to connect the classroom to the real world.

1 Accounting in Action 1-1(1)
Knowing the Numbers: Columbia Sportswear
1-1(1)
Accounting Activities and Users
1-3(1)
Three Activities
1-3(1)
Who Uses Accounting Data
1-4(1)
Data Analytics Insight: Using Data Science to Create Art
1-5(1)
The Building Blocks of Accounting
1-7(1)
Ethics in Financial Reporting
1-7(1)
Generally Accepted Accounting Principles
1-8(1)
Measurement Principles
1-9(1)
Assumptions
1-10(1)
The Accounting Equation
1-12(1)
Assets
1-13(1)
Liabilities
1-13(1)
Owner's Equity
1-13(1)
Analyzing Business Transactions
1-15(1)
Accounting Transactions
1-16(1)
Transaction Analysis
1-17(1)
Summary of Transactions
1-21(1)
The Four Financial Statements
1-22(1)
Income Statement
1-24(1)
Owner's Equity Statement
1-24(1)
Balance Sheet
1-25(1)
Statement of Cash Flows
1-25(1)
Financial Statements: Order of Preparation
1-26(1)
Appendix 1A: Career Opportunities in Accounting
1-27(1)
Public Accounting
1-28(1)
Private Accounting
1-28(1)
Governmental Accounting
1-28(1)
Forensic Accounting
1-29(1)
"Show Me the Money"
1-29(1)
A Look at IFRS
1-52(1)
2 The Recording Process 2-1(1)
Accidents Happen: MF Global Holdings
2-1(1)
Accounts, Debits, and Credits
2-3(1)
Debits and Credits
2-3(1)
Summary of Debit/Credit Rules
2-7(1)
The Journal
2-8(1)
The Recording Process
2-8(1)
The Journal
2-9(1)
The Ledger and Posting
2-11(1)
The Ledger
2-11(1)
Posting
2-12(1)
Chart of Accounts
2-13(1)
The Recording Process Illustrated
2-15(1)
Summary Illustration of Journalizing and Posting
2-20(1)
The Trial Balance
2-22(1)
Limitations of a Trial Balance
2-23(1)
Locating Errors
2-23(1)
Dollar Signs and Underlining
2-24(1)
A Look at IFRS
2-48(1)
3 Adjusting the Accounts 3-1(1)
Keeping Track of Groupons: Groupon
3-1(1)
Accrual-Basis Accounting and Adjusting Entries
3-2(1)
Fiscal and Calendar Years
3-3(1)
Accrual- versus Cash-Basis Accounting
3-4(1)
Recognizing Revenues and Expenses
3-4(1)
The Need for Adjusting Entries
3-6(1)
Types of Adjusting Entries
3-7(1)
Adjusting Entries for Deferrals
3-8(1)
Prepaid Expenses
3-8(1)
Unearned Revenues
3-13(1)
Adjusting Entries for Accruals
3-16(1)
Accrued Revenues
3-16(1)
Accrued Expenses
3-18(1)
Summary of Basic Relationships
3-21(1)
Adjusted Trial Balance and Financial Statements
3-23(1)
Preparing the Adjusted Trial Balance
3-24(1)
Preparing Financial Statements
3-24(1)
Appendix 3A: Adjusting Entries for the Alternative Treatment of Deferrals
3-27(1)
Prepaid Expenses
3-28(1)
Unearned Revenues
3-29(1)
Summary of Additional Adjustment Relationships
3-30(1)
Appendix 3B: Financial Reporting Concepts
3-30(1)
Qualities of Useful Information
3-31(1)
Assumptions in Financial Reporting
3-32(1)
Principles in Financial Reporting
3-32(1)
Cost Constraint
3-33(1)
A Look at IFRS
3-62(1)
4 Completing the Accounting Cycle 4-1(1)
Everyone Likes to Win: Rhino Foods
4-1(1)
The Worksheet
4-3(1)
Steps in Preparing a Worksheet
4-3(1)
Preparing Financial Statements from a Worksheet
4-7(1)
Preparing Adjusting Entries from a Worksheet
4-8(1)
Closing the Books
4-9(1)
Preparing Closing Entries
4-9(1)
Posting Closing Entries
4-11(1)
Preparing a Post-Closing Trial Balance
4-13(1)
The Accounting Cycle and Correcting Entries
4-16(1)
Summary of the Accounting Cycle
4-16(1)
Reversing Entries-An Optional Step
4-16(1)
Correcting Entries-An Avoidable Step
4-16(1)
Classified Balance Sheet
4-19(1)
Current Assets
4-21(1)
Long-Term Investments
4-21(1)
Property, Plant, and Equipment
4-22(1)
Intangible Assets
4-22(1)
Current Liabilities
4-23(1)
Long-Term Liabilities
4-24(1)
Owner's Equity
4-25(1)
Appendix 4A: Reversing Entries
4-26(1)
Reversing Entries Example
4-26(1)
A Look at IFRS
4-57(1)
5 Accounting for Merchandising Operations 5-1(1)
Buy Now, Vote Later: REI
5-1(1)
Merchandising Operations and Inventory Systems
5-3(1)
Operating Cycles
5-3(1)
Flow of Costs
5-4(1)
Recording Purchases Under a Perpetual System
5-7(1)
Freight Costs
5-8(1)
Purchase Returns and Allowances
5-9(1)
Purchase Discounts
5-9(1)
Summary of Purchasing Transactions
5-10(1)
Recording Sales Under a Perpetual System
5-11(1)
Sales Returns and Allowances
5-12(1)
Sales Discounts
5-14(1)
Data Analytics and Credit Sales
5-14(1)
The Accounting Cycle for a Merchandising Company
5-16(1)
Adjusting Entries
5-16(1)
Closing Entries
5-16(1)
Summary of Merchandising Entries
5-17(1)
Multiple-Step Income Statement and Classified Balance Sheet
5-19(1)
Multiple-Step Income Statement
5-19(1)
Single-Step Income Statement
5-22(1)
Classified Balance Sheet
5-23(1)
Appendix 5A: Merchandising Company Worksheet
5-24(1)
Using a Worksheet
5-24(1)
Appendix 5B: Periodic Inventory System
5-26(1)
Determining Cost of Goods Sold Under a Periodic System
5-26(1)
Recording Merchandise Transactions
5-27(1)
Recording Purchases of Merchandise
5-27(1)
Recording Sales of Merchandise
5-28(1)
Journalizing and Posting Closing Entries
5-29(1)
Using a Worksheet
5-30(1)
A Look at IFRS
5-57(1)
6 Inventories 6-1(1)
"Where Is That Spare Bulldozer Blade?": Caterpillar
6-1(1)
Classifying and Determining Inventory
6-2(1)
Classifying Inventory
6-3(1)
Determining Inventory Quantities
6-4(1)
Inventory Methods and Financial Effects
6-7(1)
Specific Identification
6-7(1)
Cost Flow Assumptions
6-8(1)
Financial Statement and Tax Effects of Cost Flow Methods
6-13(1)
Using Inventory Cost Flow Methods Consistently
6-15(1)
Effects of Inventory Errors
6-16(1)
Income Statement Effects
6-17(1)
Balance Sheet Effects
6-18(1)
Inventory Presentation and Analysis
6-18(1)
Presentation
6-18(1)
Lower-of-Cost-or-Net Realizable Value
6-19(1)
Analysis
6-20(1)
Appendix 6A: Inventory Cost Flow Methods in Perpetual Inventory Systems
6-22(1)
First-In, First-Out (FIFO)
6-22(1)
Last-In, First-Out (LIFO)
6-23(1)
Average-Cost
6-23(1)
Appendix 6B: Estimating Inventories
6-24(1)
Gross Profit Method
6-25(1)
Retail Inventory Method
6-26(1)
Data Analytics in Action
6-49(1)
A Look at IFRS
6-52(1)
7 Accounting Information Systems 7-1(1)
QuickBooks® Helps This Business Reach More Collegiate Fans: Soul to Sole Footwear
7-1(1)
Overview of Accounting Information Systems
7-2(1)
Computerized Accounting Systems
7-3(1)
Manual Accounting Systems
7-5(1)
Subsidiary Ledgers
7-6(1)
Subsidiary Ledger Example
7-7(1)
Advantages of Subsidiary Ledgers
7-8(1)
Special Journals
7-8(1)
Sales Journal
7-9(1)
Cash Receipts Journal
7-12(1)
Purchases Journal
7-16(1)
Cash Payments Journal
7-18(1)
Effects of Special Journals on the General Journal
7-20(1)
Cybersecurity: A Final Comment
7-22(1)
A Look at IFRS
7-45(1)
8 Fraud, Internal Control, and Cash 8-1(1)
Minding the Money in Madison: Barriques
8-2(1)
Fraud and Internal Control
8-3(1)
Fraud
8-3(1)
The Sarbanes-Oxley Act
8-3(1)
Internal Control
8-4(1)
Principles of Internal Control Activities
8-4(1)
Data Analytics and Internal Controls
8-10(1)
Limitations of Internal Control
8-11(1)
Cash Controls
8-12(1)
Cash Receipts Controls
8-12(1)
Cash Disbursements Controls
8-15(1)
Petty Cash Fund
8-16(1)
Control Features of a Bank Account
8-19(1)
Making Bank Deposits
8-20(1)
Writing Checks
8-20(1)
Electronic Banking
8-21(1)
Bank Statements
8-22(1)
Reconciling the Bank Account
8-24(1)
Reporting Cash
8-29(1)
Cash Equivalents
8-29(1)
Restricted Cash
8-30(1)
Data Analytics in Action
8-48(1)
A Look at IFRS
8-52(1)
9 Accounting for Receivables 9-1(1)
What's Cooking?: Nike
9-1(1)
Recognition of Accounts Receivable
9-2(1)
Types of Receivables
9-3(1)
Recognizing Accounts Receivable
9-3(1)
Valuation and Disposition of Accounts Receivable
9-5(1)
Valuing Accounts Receivable
9-5(1)
Disposing of Accounts Receivable
9-12(1)
Notes Receivable
9-15(1)
Determining the Maturity Date
9-16(1)
Computing Interest
9-16(1)
Recognizing Notes Receivable
9-17(1)
Valuing Notes Receivable
9-17(1)
Disposing of Notes Receivable
9-17(1)
Presentation and Analysis of Receivables
9-20(1)
Presentation
9-20(1)
Analysis
9-21(1)
Data Analytics and Receivables Management
9-22(1)
A Look at IFRS
9-42(1)
10 Plant Assets, Natural Resources, and Intangible Assets 10-1(1)
A Tale of Two Airlines: Southwest Airlines and JetBlue Airways
10-2(1)
Plant Asset Expenditures
10-3(1)
Determining the Cost of Plant Assets
10-3(1)
Expenditures During Useful Life
10-6(1)
Depreciation Methods
10-7(1)
Factors in Computing Depreciation
10-8(1)
Depreciation Methods
10-9(1)
Depreciation and Income Taxes
10-15(1)
Revising Periodic Depreciation
10-15(1)
Impairments
10-16(1)
Plant Asset Disposals
10-17(1)
Sale of Plant Assets
10-18(1)
Retirement of Plant Assets
10-19(1)
Natural Resources and Intangible Assets
10-20(1)
Natural Resources
10-20(1)
Depletion
10-20(1)
Intangible Assets
10-21(1)
Accounting for Intangible Assets
10-22(1)
Types of Intangible Assets
10-22(1)
Research and Development Costs
10-24(1)
Statement Presentation and Analysis
10-25(1)
Presentation
10-26(1)
Analysis
10-26(1)
Appendix 10A: Exchange of Plant Assets
10-28(1)
Loss Treatment
10-28(1)
Gain Treatment
10-29(1)
Data Analytics in Action
10-48(1)
A Look at IFRS
10-51(1)
11 Current Liabilities and Payroll Accounting 11-1(1)
Financing His Dreams: Wilbert Murdock
11-1(1)
Accounting for Current Liabilities
11-2(1)
What Is a Current Liability?
11-3(1)
Notes Payable
11-3(1)
Sales Taxes Payable
11-4(1)
Unearned Revenues
11-4(1)
Current Maturities of Long-Term Debt
11-5(1)
Reporting and Analyzing Current Liabilities
11-6(1)
Reporting Uncertainty
11-6(1)
Reporting of Current Liabilities
11-8(1)
Analysis of Current Liabilities
11-8(1)
Accounting for Payroll
11-10(1)
Determining the Payroll
11-10(1)
Recording the Payroll
11-14(1)
Employer Payroll Taxes
11-17(1)
Filing and Remitting Payroll Taxes
11-19(1)
Internal Control for Payroll
11-20(1)
Appendix 11A: Additional Fringe Benefits
11-21(1)
Paid Absences
11-22(1)
Postretirement Benefits
11-22(1)
A Look at IFRS
11-42(1)
12 Accounting for Partnerships 12-1(1)
From Trials to the Top Ten: Razor & Tie Music
12-1(1)
Forming a Partnership
12-2(1)
Characteristics of Partnerships
12-3(1)
Organizations with Partnership Characteristics
12-4(1)
Advantages and Disadvantages of Partnerships
12-6(1)
The Partnership Agreement
12-6(1)
Accounting for a Partnership Formation
12-7(1)
Accounting for Net Income or Net Loss
12-8(1)
Dividing Net Income or Net Loss
12-8(1)
Partnership Financial Statements
12-11(1)
Liquidation of a Partnership
12-12(1)
No Capital Deficiency
12-13(1)
Capital Deficiency
12-15(1)
Appendix 12A: Admissions and Withdrawals of Partners
12-18(1)
Admission of a Partner
12-18(1)
Withdrawal of a Partner
12-21(1)
Data Analytics in Action
12-37(1)
13 Corporations: Organization and Capital Stock Transactions 13-1(1)
Oh Well, I Guess I'll Get Rich: Facebook
13-1(1)
Corporate Form of Organization
13-2(1)
Characteristics of a Corporation
13-3(1)
Forming a Corporation
13-6(1)
Stockholder Rights
13-6(1)
Stock Issue Considerations
13-8(1)
Corporate Capital
13-10(1)
Accounting for Stock Issuances
13-12(1)
Accounting for Common Stock
13-12(1)
Accounting for Preferred Stock
13-14(1)
Accounting for Treasury Stock
13-15(1)
Statement Presentation of Stockholders' Equity
13-19(1)
A Look at IFRS
13-37(1)
14 Corporations: Dividends, Retained Earnings, and Income Reporting 14-1(1)
Owning a Piece of the Action: Van Meter Inc.
14-1(1)
Accounting for Dividends and Stock Splits
14-2(1)
Cash Dividends
14-3(1)
Dividend Preferences
14-5(1)
Stock Dividends
14-7(1)
Stock Splits
14-9(1)
Reporting and Analyzing Stockholders' Equity
14-11(1)
Retained Earnings
14-11(1)
Statement Presentation and Analysis
14-14(1)
Corporate Income Statements
14-17(1)
Income Statement Presentation
14-17(1)
Income Statement Analysis
14-18(1)
Appendix 14A: Stockholders' Equity Statement
14-19(1)
Appendix 14B: Book Value per Share
14-20(1)
Book Value per Share Example
14-20(1)
Book Value versus Market Price
14-21(1)
Data Analytics in Action
14-37(1)
A Look at IFRS
14-40(1)
15 Long-Term Liabilities 15-1(1)
And Then There Were Two: Chrysler
15-1(1)
Major Characteristics of Bonds
15-3(1)
Types of Bonds
15-3(1)
Issuing Procedures
15-4(1)
Bond Trading
15-5(1)
Determining the Market Price of a Bond
15-5(1)
Accounting for Bond Transactions
15-7(1)
Issuing Bonds at Face Value
15-7(1)
Discount or Premium on Bonds
15-8(1)
Issuing Bonds at a Discount
15-9(1)
Issuing Bonds at a Premium
15-10(1)
Redeeming Bonds at Maturity
15-12(1)
Redeeming Bonds Before Maturity
15-12(1)
Accounting for Long-Term Notes Payable
15-14(1)
Mortgage Notes Payable
15-14(1)
Reporting and Analyzing Long-Term Liabilities
15-15(1)
Presentation
15-15(1)
Use of Ratios
15-16(1)
Debt and Equity Financing
15-17(1)
Lease Liabilities
15-18(1)
Appendix 15A: Straight-Line Amortization
15-19(1)
Amortizing Bond Discount
15-19(1)
Amortizing Bond Premium
15-20(1)
Appendix 15B: Effective-Interest Amortization
15-21(1)
Amortizing Bond Discount
15-22(1)
Amortizing Bond Premium
15-23(1)
A Look at IFRS
15-42(1)
16 Investments 16-1(1)
"Is There Anything Else We Can Buy?": WarnerMedia
16-1(1)
Accounting for Debt Investments
16-2(1)
Why Corporations Invest
16-3(1)
Accounting for Debt Investments
16-4(1)
Accounting for Stock Investments
16-6(1)
Holdings of Less Than 20%
16-6(1)
Holdings Between 20% and 50%
16-7(1)
Holdings of More Than 50%
16-8(1)
Reporting Investments in Financial Statements
16-10(1)
Debt Securities
16-11(1)
Equity Securities
16-14(1)
Balance Sheet Presentation
16-14(1)
Presentation of Realized and Unrealized Gain or Loss
16-16(1)
A Look at IFRS
16-35(1)
17 Statement of Cash Flows 17-1(1)
Got Cash?: Microsoft
17-2(1)
Usefulness and Format of the Statement of Cash Flows
17-3(1)
Usefulness of the Statement of Cash Flows
17-3(1)
Classification of Cash Flows
17-3(1)
Significant Noncash Activities
17-4(1)
Format of the Statement of Cash Flows
17-5(1)
Preparing the Statement of Cash Flows-Indirect Method
17-6(1)
Indirect and Direct Methods
17-7(1)
Indirect Method-Computer Services Company
17-7(1)
Step 1: Operating Activities
17-9(1)
Summary of Conversion to Net Cash Provided by Operating Activities-Indirect Method
17-12(1)
Step 2: Investing and Financing Activities
17-13(1)
Step 3: Net Change in Cash
17-15(1)
Analyzing the Statement of Cash Flows
17-17(1)
Free Cash Flow
17-17(1)
Appendix 17A: Statement of Cash Flows-Direct Method
17-20(1)
Step 1: Operating Activities
17-21(1)
Step 2: Investing and Financing Activities
17-26(1)
Step 3: Net Change in Cash
17-27(1)
Appendix 17B: Worksheet for the Indirect Method
17-27(1)
Preparing the Worksheet
17-28(1)
Appendix 17C: Statement of Cash Flows-T-Account Approach
17-32(1)
Data Anatytics in Action
17-58(1)
A Look at IFRS
17-61(1)
18 Financial Analysis: The Big Picture 18-1(1)
It Pays to Be Patient: Warren Buffett
18-2(1)
Sustainable Income and Quality of Earnings
18-3(1)
Sustainable Income
18-3(1)
Quality of Earnings
18-7(1)
Horizontal Analysis and Vertical Analysis
18-9(1)
Horizontal Analysis
18-10(1)
Vertical Analysis
18-12(1)
Ratio Analysis
18-15(1)
Liquidity Ratios
18-16(1)
Solvency Ratios
18-17(1)
Profitability Ratios
18-17(1)
Financial Analysis and Data Analytics
18-18(1)
Comprehensive Example of Ratio Analysis
18-18(1)
A Look at IFRS
18-54(1)
19 Managerial Accounting 19-1(1)
Just Add Water...and Paddle: Current Designs
19-1(1)
Managerial Accounting Basics
19-3(1)
Comparing Managerial and Financial Accounting
19-3(1)
Management Functions
19-4(1)
Organizational Structure
19-5(1)
Managerial Cost Concepts
19-7(1)
Manufacturing Costs
19-8(1)
Product versus Period Costs
19-9(1)
Illustration of Cost Concepts
19-10(1)
Manufacturing Costs in Financial Statements
19-12(1)
Balance Sheet
19-12(1)
Income Statement
19-13(1)
Cost of Goods Manufactured
19-14(1)
Cost of Goods Manufactured Schedule
19-15(1)
Managerial Accounting Today
19-16(1)
Service Industries
19-16(1)
Focus on the Value Chain
19-17(1)
Balanced Scorecard
19-19(1)
Business Ethics
19-19(1)
Corporate Social Responsibility
19-20(1)
The Value of Data Analytics
19-20(1)
Data Analytics Insight: Using Data in Its Own World
19-21(1)
Data Analytics in Action
19-42(1)
20 Job Order Costing 20-1(1)
Profiting from the Silver Screen: Disney
20-1(1)
Cost Accounting Systems
20-3(1)
Process Cost System
20-3(1)
Job Order Cost System
20-4(1)
Data Analytics Insight: Providing Service Through the Cloud
20-4(1)
Job Order Cost Flow
20-5(1)
Accumulating Manufacturing Costs
20-5(1)
Assigning Manufacturing Costs
20-7(1)
Raw Materials Costs
20-8(1)
Factory Labor Costs
20-10(1)
Predetermined Overhead Rates
20-13(1)
Entries for Jobs Completed and Sold
20-16(1)
Assigning Costs to Finished Goods
20-17(1)
Assigning Costs to Cost of Goods Sold
20-17(1)
Summary of Job Order Cost Flows
20-18(1)
Job Order Costing for Service Companies
20-19(1)
Advantages and Disadvantages of Job Order Costing
20-20(1)
Applied Manufacturing Overhead
20-22(1)
Under- or Overapplied Manufacturing Overhead
20-22(1)
Data Analytics in Action
20-41(1)
21 Process Costing 21-1(1)
The Little Guy Who Could: Jones Soda
21-1(1)
Overview of Process Cost Systems
21-3(1)
Uses of Process Cost Systems
21-3(1)
Process Costing for Service Companies
21-4(1)
Similarities and Differences Between Job Order Cost and Process Cost Systems
21-4(1)
Process Cost Flow and Assigning Costs
21-6(1)
Process Cost Flow
21-6(1)
Assigning Manufacturing Costs-Journal Entries
21-7(1)
Equivalent Units
21-9(1)
Weighted-Average Method
21-10(1)
Refinements on the Weighted-Average Method
21-10(1)
The Production Cost Report
21-13(1)
Compute the Physical Unit Flow (Step 1)
21-14(1)
Compute the Equivalent Units of Production (Step 2)
21-15(1)
Compute Unit Production Costs (Step 3)
21-15(1)
Prepare a Cost Reconciliation Schedule (Step 4)
21-16(1)
Preparing the Production Cost Report
21-17(1)
Costing Systems-Final Comments
21-18(1)
Appendix 21A: FIFO Method for Equivalent Units
21-19(1)
Equivalent Units Under FIFO
21-19(1)
Comprehensive Example
21-20(1)
FIFO and Weighted-Average
21-24(1)
22 Cost-Volume-Profit 22-1(1)
Don't Worry-Just Get Big: Amazon.com
22-1(1)
Cost Behavior Analysis
22-3(1)
Variable Costs
22-3(1)
Fixed Costs
22-4(1)
Relevant Range
22-5(1)
Mixed Costs
22-7(1)
Mixed Costs Analysis
22-8(1)
High-Low Method
22-8(1)
Importance of Identifying Variable and Fixed Costs
22-10(1)
Cost-Volume-Profit Analysis
22-11(1)
Basic Components
22-11(1)
CVP Income Statement
22-12(1)
Break-Even Analysis
22-16(1)
Mathematical Equation
22-16(1)
Contribution Margin Techniques
22-17(1)
Graphic Presentation
22-19(1)
Target Net Income and Margin of Safety
22-20(1)
Target Net Income
22-20(1)
Margin of Safety
22-21(1)
CVP and Data Analytics
22-22(1)
Appendix 22A: Regression Analysis
22-23(1)
Data Analytics in Action
22-45(1)
23 Incremental Analysis 23-1(1)
Keeping It Clean: Method Products
23-1(1)
Decision-Making and Incremental Analysis
23-3(1)
Incremental Analysis Approach
23-3(1)
How Incremental Analysis Works
23-4(1)
Qualitative Factors
23-5(1)
Relationship of Incremental Analysis and Activity-Based Costing
23-5(1)
Types of Incremental Analysis
23-6(1)
Special Orders
23-6(1)
Make or Buy
23-8(1)
Opportunity Cost
23-9(1)
Sell or Process Further
23-11(1)
Single-Product Case
23-11(1)
Multiple-Product Case
23-12(1)
Repair, Retain, or Replace Equipment
23-14(1)
Eliminate Unprofitable Segment or Product
23-16(1)
24 Budgetary Planning 24-1(1)
What's in Your Cupcake?: Erin McKenna's Bakery NYC
24-1(1)
Effective Budgeting and the Master Budget
24-3(1)
Budgeting and Accounting
24-3(1)
The Benefits of Budgeting
24-3(1)
Essentials of Effective Budgeting
24-4(1)
The Master Budget
24-7(1)
Sales, Production, and Direct Materials Budgets
24-8(1)
Sales Budget
24-8(1)
Production Budget
24-10(1)
Direct Materials Budget
24-10(1)
Direct Labor, Manufacturing Overhead, and S&A Expense Budgets
24-14(1)
Direct Labor Budget
24-14(1)
Manufacturing Overhead Budget
24-15(1)
Selling and Administrative Expense Budget
24-15(1)
Budgeted Income Statement
24-16(1)
Data Analytics Insight: That's Some Tasty Data!
24-17(1)
Cash Budget and Budgeted Balance Sheet
24-18(1)
Cash Budget
24-18(1)
Budgeted Balance Sheet
24-21(1)
Budgeting in Nonmanufacturing Companies
24-23(1)
Merchandisers
24-23(1)
Service Companies
24-24(1)
Not-for-Profit Organizations
24-25(1)
Data Analytics in Action
24-47(1)
25 Budgetary Control and Responsibility Accounting 25-1(1)
Pumpkin Madeleines and a Movie: The Roxy Hotel Tribeca
25-1(1)
Budgetary Control and Static Budget Reports
25-3(1)
Budgetary Control
25-3(1)
Static Budget Reports
25-4(1)
Flexible Budget Reports
25-7(1)
Why Flexible Budgets?
25-7(1)
Developing the Flexible Budget
25-9(1)
Flexible Budget-A Case Study
25-10(1)
Flexible Budget Reports
25-12(1)
Data Analytics Insight: These Forecasts Move with the Times!
25-13(1)
Responsibility Accounting and Responsibility Centers
25-14(1)
Controllable versus Noncontrollable Revenues and Costs
25-16(1)
Principles of Performance Evaluation
25-16(1)
Data Analytics Insight: Hitting the Road with Zero-Based Budgeting
25-18(1)
Responsibility Reporting System
25-18(1)
Types of Responsibility Centers
25-19(1)
Investment Centers
25-24(1)
Return on Investment (ROI)
25-24(1)
Responsibility Report
25-25(1)
Alternative Measures of ROI Inputs
25-26(1)
Improving ROI
25-26(1)
Appendix 25A: ROI versus Residual Income
25-28(1)
Residual Income Compared to ROI
25-29(1)
Residual Income Weakness
25-30(1)
Data Analytics in Action
25-50(1)
26 Standard Costs and Balanced Scorecard 26-1(1)
80,000 Different Caffeinated Combinations: Starbucks
26-2(1)
Overview of Standard Costs
26-3(1)
Distinguishing Between Standards and Budgets
26-4(1)
Setting Standard Costs
26-4(1)
Direct Materials Variances
26-8(1)
Analyzing and Reporting Variances
26-8(1)
Calculating Direct Materials Variances
26-10(1)
Direct Labor and Manufacturing Overhead Variances
26-13(1)
Direct Labor Variances
26-13(1)
Data Analytics Insight: Speedy Data to the Rescue!
26-16(1)
Manufacturing Overhead Variances
26-16(1)
Variance Reports and Balanced Scorecards
26-18(1)
Reporting Variances
26-18(1)
Income Statement Presentation of Variances
26-19(1)
Balanced Scorecard
26-20(1)
Appendix 26A: Standard Cost Accounting System
26-23(1)
Journal Entries
26-23(1)
Ledger Accounts
26-24(1)
Appendix 26B: Overhead Controllable and Volume Variances
26-25(1)
Overhead Controllable Variance
26-25(1)
Overhead Volume Variance
26-26(1)
Data Analytics in Action
26-45(1)
27 Planning for Capital Investments 27-1
Floating Hotels: Holland America Line
27-2(1)
Capital Budgeting and Cash Payback
27-3(1)
Cash Flow Information
27-3(1)
Illustrative Data
27-4(1)
Cash Payback
27-4(1)
Net Present Value Method
27-6(1)
Equal Annual Cash Flows
27-7(1)
Unequal Annual Cash Flows
27-8(1)
Choosing a Discount Rate
27-9(1)
Simplifying Assumptions
27-10(1)
Comprehensive Example
27-10(1)
Capital Budgeting Challenges and Refinements
27-12(1)
Intangible Benefits
27-12(1)
Profitability Index for Mutually Exclusive Projects
27-14(1)
Risk Analysis
27-15(1)
Post-Audit of Investment Projects
27-16(1)
Internal Rate of Return
27-17(1)
Comparing Discounted Cash Flow Methods
27-18(1)
Annual Rate of Return
27-20
Data Analytics Insight: Increasing the Chances of Gaming Wins
27-21(1)
Data Analytics in Action
27-35
Appendix A Specimen Financial Statements: Apple Inc. A-1
Appendix B Specimen Financial Statements: PepsiCo, Inc. B-1
Appendix C Specimen Financial Statements: The Coca-Cola Company C-1
Appendix D Specimen Financial Statements: Amazon.com, Inc. D-1
Appendix E Specimen Financial Statements: Walmart Inc. E-1
Appendix F Specimen Financial Statements: Louis Vuitton F-1
Appendix G Time Value of Money G-1
Interest and Future Values
G-2
Nature of Interest
G-2
Future Value of a Single Amount
G-3
Future Value of an Annuity
G-5
Present Values
G-8
Present Value Variables
G-8
Present Value of a Single Amount
G-9
Present Value of an Annuity
G-11
Time Periods and Discounting
G-13
Present Value of a Long-Term Note or Bond
G-13
Capital Budgeting Situations
G-16
Using Financial Calculators
G-18
Present Value of a Single Sum
G-19
Present Value of an Annuity
G-20
Future Value of a Single Sum
G-20
Future Value of an Annuity
G-20
Internal Rate of Return
G-21
Useful Applications of the Financial Calculator
G-21
Appendix H Just-in- Time Processing and Activity-Based Costing H-1
Just-in-Time Processing and Activity-Based Costing
H-1
Just-in-Time Processing
H-2
Activity-Based Costing
H-4
Applying Activity-Based Costing
H-4
Identify and Classify Activities and Assign Overhead to Cost Pools (Step 1)
H-5
Identify Cost Drivers (Step 2)
H-6
Compute Activity-Based Overhead Rates (Step 3)
H-6
Allocate Overhead Costs to Products (Step 4)
H-7
Comparing Unit Costs
H-8
Benefits of ABC
H-8
Limitations of ABC H-9
Cases For Management Decision-Making (The Full Text Of These Cases Is Available In Wiley's Online Course.)
Company Index I-1
Subject Index I-