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College Accounting ( Chapters 1-30) 14th edition [Kietas viršelis]

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  • Formatas: Hardback, 1152 pages, aukštis x plotis x storis: 277x234x56 mm, weight: 2381 g
  • Išleidimo metai: 16-Feb-2014
  • Leidėjas: McGraw-Hill Professional
  • ISBN-10: 0077862392
  • ISBN-13: 9780077862398
Kitos knygos pagal šią temą:
  • Formatas: Hardback, 1152 pages, aukštis x plotis x storis: 277x234x56 mm, weight: 2381 g
  • Išleidimo metai: 16-Feb-2014
  • Leidėjas: McGraw-Hill Professional
  • ISBN-10: 0077862392
  • ISBN-13: 9780077862398
Kitos knygos pagal šią temą:
A title that includes many real-world examples, high-interest problems and activities, in-text help and practice, and classroom-tested dynamic pedagogy.

Overview: Price/Haddock/Farina has been a long-time market leader because of its readability and relevance. The book includes many real-world examples, high-interest problems and activities, in-text help and practice, and classroom-tested dynamic pedagogy. With the addition of McGraw-Hill’s Connect Accounting, LearnSmart and SmartBook, the new edition includes more technology support than ever before.
Preface vi
Chapter 1 Accounting: The Language of Business 3(18)
Section 1 What Is Accounting?
4(7)
The Need for Financial Information
4(1)
Accounting Defined
4(1)
Accounting Careers
5(2)
Users of Financial Information
7(3)
Section 1 Self Review
10(1)
Section 2 Business and Accounting
11(10)
Types of Business Entities
11(2)
Generally Accepted Accounting Principles
13(2)
Section 2 Self Review
15(1)
Chapter Review and Applications
16(6)
Chapter Summary
16(1)
Glossary
17(1)
Comprehensive Self Review
17(1)
Discussion Questions
18(1)
Problem
18(1)
Business Connections
19(1)
Answers to Self Reviews
20(1)
Chapter 2 Analyzing Business Transactions 21(32)
Section 1 Property and Financial Interest
22(7)
Beginning with Analysis
22(5)
Assets, Liabilities, and Owner's Equity
27(1)
Section 1 Self Review
28(1)
Section 2 The Accounting Equation and Financial
Statements
29(1)
The Fundamental Accounting Equation
29(5)
The Income Statement
34(1)
The Statement of Owner's Equity and the Balance Sheet
35(3)
The Importance of Financial Statements
38(1)
Section 2 Self Review
38(1)
Chapter Review and Applications
39(15)
Chapter Summary
39(1)
Glossary
40(1)
Comprehensive Self Review
40(1)
Discussion Questions
40(1)
Exercises
41(3)
Problems
44(5)
Business Connections
49(1)
Answers to Self Reviews
50(3)
Chapter 3 Analyzing Business Transactions Using T Accounts 53(36)
Section 1 Transactions That Affect Assets, Liabilities, and Owner's Equity
54(9)
Asset, Liability, and Owner's Equity Accounts
54(6)
Account Balances
60(2)
Section 1 Self Review
62(1)
Section 2 Transactions That Affect Revenue, Expenses, and Withdrawals
63(26)
Revenue and Expense Accounts
63(4)
The Drawing Account
67(1)
The Rules of Debit and Credit
68(1)
The Trial Balance
69(2)
Financial Statements
71(1)
Chart of Accounts
71(1)
Permanent and Temporary Accounts
72(1)
Section 2 Self Review
73(1)
Chapter Review and Applications
74(16)
Chapter Summary
74(1)
Glossary
74(1)
Comprehensive Self Review
75(1)
Discussion Questions
75(1)
Exercises
76(2)
Problems
78(7)
Business Connections
85(1)
Answers to Self Reviews
86(3)
Chapter 4 The General Journal and the General Ledger 89(34)
Section 1 The General Journal
90(9)
Journals
90(1)
The General Journal
90(8)
Section 1 Self Review
98(1)
Section 2 The General Ledger
99(24)
Ledgers
99(4)
Correcting Journal and Ledger Errors
103(1)
Section 2 Self Review
104(1)
Chapter Review and Applications
105(19)
Chapter Summary
105(1)
Glossary
106(1)
Comprehensive Self Review
106(1)
Discussion Questions
106(1)
Exercises
107(2)
Problems
109(10)
Business Connections
119(1)
Answers to Self Reviews
120(3)
Chapter 5 Adjustments and the Worksheet 123(32)
Section 1 The Worksheet
124(7)
The Trial Balance Section
124(1)
The Adjustments Section
125(5)
Section 1 Self Review
130(1)
Section 2 Financial Statements
131(24)
The Adjusted Trial Balance Section
131(1)
The Income Statement and Balance Sheet Sections
132(2)
Preparing Financial Statements
134(3)
Journalizing and Posting Adjusting Entries
137(2)
Section 2 Self Review
139(1)
Chapter Review and Applications
140(16)
Chapter Summary
140(1)
Glossary
141(1)
Comprehensive Self Review
141(1)
Discussion Questions
141(1)
Exercises
142(2)
Problems
144(8)
Business Connections
152(1)
Answers to Self Reviews
153(2)
Chapter 6 Closing Entries and the Postclosing Trial Balance 155(34)
Section 1 Closing Entries
156(9)
The Closing Process
156(8)
Section 1 Self Review
164(1)
Section 2 Using Accounting Information
165(21)
Preparing the Postclosing Trial Balance
165(1)
Interpreting the Financial Statements
166(2)
The Accounting Cycle
168(2)
Section 2 Self Review
170(1)
Chapter Review and Applications
171(15)
Chapter Summary
171(1)
Glossary
172(1)
Comprehensive Self Review
172(1)
Discussion Questions
172(1)
Exercises
172(3)
Problems
175(8)
Business Connections
183(1)
Answers to Self Reviews
184(2)
Mini-Practice
Set 1 Service Business Accounting Cycle
186(4)
Wells' Consulting Services
Chapter 7 Accounting for Sales and Accounts Receivable 189(46)
Section 1 Merchandise Sales
190(7)
Special Journals and Subsidiary Ledgers
190(1)
The Sales Journal
190(6)
Section 1 Self Review
196(1)
Section 2 Accounts Receivable
197(8)
The Accounts Receivable Ledger
197(1)
Sales Returns and Allowances
198(5)
Schedule of Accounts Receivable
203(1)
Section 2 Self Review
204(1)
Section 3 Special Topics in Merchandising
205(30)
Credit Sales for a Wholesale Business
205(2)
Credit Policies
207(4)
Sales Taxes
211(4)
Section 3 Self Review
215(1)
Chapter Review and Applications
216(20)
Chapter Summary
216(1)
Glossary
216(1)
Comprehensive Self Review
217(1)
Discussion Questions
217(1)
Exercises
218(4)
Problems
222(9)
Business Connections
231(1)
Answers to Self Reviews
232(3)
Chapter 8 Accounting for Purchases and Accounts Payable 235(34)
Section 1 Merchandise Purchases
236(7)
Accounting for Purchases
236(6)
Section 1 Self Review
242(1)
Section 2 Accounts Payable
243(26)
The Accounts Payable Ledger
243(1)
Purchases Returns and Allowances
244(2)
Schedule of Accounts Payable
246(2)
Determining the Cost of Purchases
248(1)
Internal Control of Purchases
249(1)
The Perpetual Inventory System
250(1)
Section 2 Self Review
251(1)
Chapter Review and Applications
252(18)
Chapter Summary
252(1)
Glossary
252(1)
Comprehensive Self Review
253(1)
Discussion Questions
253(1)
Exercises
254(3)
Problems
257(9)
Business Connections
266(2)
Answers to Self Reviews
268(1)
Chapter 9 Cash Receipts, Cash Payments, and Banking Procedures 269(58)
Section 1 Cash Receipts
270(7)
Cash Transactions
270(1)
The Cash Receipts Journal
270(6)
Section 1 Self Review
276(1)
Section 2 Cash Payments
277(10)
The Cash Payments Journal
277(5)
The Petty Cash Fund
282(2)
Internal Control over Cash
284(2)
Section 2 Self Review
286(1)
Section 3 Banking Procedures
287(40)
Writing Checks
287(1)
Endorsing Checks
288(1)
Preparing the Deposit Slip
288(1)
Handling Postdated Checks
289(1)
Reconciling the Bank Statement
290(3)
Adjusting the Financial Records
293(2)
Internal Control of Banking Activities
295(1)
Using Online Banking
295(2)
The Perpetual Inventory System, Continued
297(1)
Section 3 Self Review
298(1)
Chapter Review and Applications
299(29)
Chapter Summary
299(1)
Glossary
300(1)
Comprehensive Self Review
301(1)
Discussion Questions
301(1)
Exercises
302(2)
Problems
304(19)
Business Connections
323(1)
Answers to Self Reviews
324(3)
Chapter 10 Payroll Computations, Records, and Payment 327(36)
Section 1 Payroll Laws and Taxes
328(4)
Who Is an Employee?
328(1)
Federal Employee Earnings and Withholding Laws
328(1)
State and Local Taxes
329(1)
Employer's Payroll Taxes and Insurance Costs
329(2)
Employee Records Required by Law
331(1)
Section 1 Self Review
331(1)
Section 2 Calculating Earnings and Taxes
332(10)
Computing Total Earnings of Employees
332(1)
Determining Pay for Hourly Employees
333(6)
Determining Pay for Salaried Employees
339(1)
Recording Payroll Information for Employees
339(2)
Section 2 Self Review
341(1)
Section 3 Recording Payroll Information
342(21)
Recording Payroll
342(1)
Paying Employees
343(2)
Individual Earnings Records
345(1)
Completing January Payrolls
346(2)
Section 3 Self Review
348(1)
Chapter Review and Applications
349(15)
Chapter Summary
349(1)
Glossary
349(1)
Comprehensive Self Review
350(1)
Discussion Questions
350(1)
Exercises
351(2)
Problems
353(6)
Business Connections
359(2)
Answers to Self Reviews
361(2)
Chapter 11 Payroll Taxes, Deposits, and Reports 363(34)
Section 1 Social Security, Medicare, and Employee Income Tax
364(11)
Payment of Payroll Taxes
364(8)
Wage and Tax Statement, Form W-2
372(1)
Annual Transmittal of Wage and Tax Statements, Form W-3
373(1)
Section 1 Self Review
374(1)
Section 2 Unemployment Tax and Workers' Compensation
375(22)
Unemployment Compensation Insurance Taxes
375(7)
Internal Control over Payroll Operations
382(1)
Section 2 Self Review
383(1)
Chapter Review and Applications
384(14)
Chapter Summary
384(1)
Glossary
384(1)
Comprehensive Self Review
385(1)
Discussion Questions
385(1)
Exercises
386(1)
Problems
387(8)
Business Connections
395(1)
Answers to Self Reviews
396(1)
Chapter 12 Accruals, Deferrals, and the Worksheet 397(40)
Section 1 Calculating and Recording Adjustments
398(11)
The Accrual Basis of Accounting
398(1)
Using the Worksheet to Record Adjustments
399(9)
Section 1 Self Review
408(1)
Section 2 Completing the Worksheet
409(28)
Preparing the Adjusted Trial Balance Section
409(3)
Preparing the Balance Sheet and Income Statement Sections
412(1)
Calculating Net Income or Net Loss
412(2)
Section 2 Self Review
414(1)
Chapter Review and Applications
415(23)
Chapter Summary
415(1)
Glossary
415(1)
Comprehensive Self Review
416(1)
Discussion Questions
416(1)
Exercises
417(1)
Problems
418(15)
Business Connections
433(1)
Answers to Self Reviews
434(3)
Chapter 13 Financial Statements and Closing Procedures 437(48)
Section 1 Preparing the Financial Statements
438(6)
The Classified Income Statement
438(4)
The Statement of Owner's Equity
442(1)
The Classified Balance Sheet
442(1)
Section 1 Self Review
443(1)
Section 2 Completing the Accounting Cycle
444(35)
Journalizing and Posting the Adjusting Entries
444(3)
Journalizing and Posting the Closing Entries
447(2)
Preparing a Postclosing Trial Balance
449(1)
Interpreting the Financial Statements
450(1)
Journalizing and Posting Reversing Entries
451(4)
Review of the Accounting Cycle
455(2)
Section 2 Self Review
457(1)
Chapter Review and Applications
458(21)
Chapter Summary
458(1)
Glossary
458(1)
Comprehensive Self Review
459(1)
Discussion Questions
460(1)
Exercises
460(6)
Problems
466(10)
Business Connections
476(1)
Answers to Self Reviews
477(2)
Mini-Practice
Set 2 Merchandising Business Accounting Cycle
479(7)
The Fashion Rack
Chapter 14 Accounting Principles and Reporting Standards 485(34)
Section 1 Generally Accepted Accounting Principles
486(6)
The Need for Generally Accepted Accounting Principles
486(1)
The Development of Generally Accepted Accounting Principles
486(4)
Users and Uses of Financial Reports
490(1)
Section 1 Self Review
491(1)
Section 2 The FASB's Conceptual Framework of Accounting
492(27)
Qualitative Characteristics of Financial Reports
492(2)
Underlying Assumptions
494(1)
General Principles
495(3)
Modifying Constraints
498(2)
The Impact of Generally Accepted Accounting Principles
500(1)
Section 2 Self Review
500(1)
Chapter Review and Applications
501(19)
Chapter Summary
501(1)
Glossary
502(1)
Comprehensive Self Review
503(1)
Discussion Questions
503(1)
Exercises
504(1)
Problems
505(10)
Business Connections
515(1)
Answers to Self Reviews
516(3)
Chapter 15 Accounts Receivable and Uncollectible Accounts 519(28)
Section 1 The Allowance Method of Accounting for Uncollectible Accounts
520(9)
Methods of Accounting for Uncollectible Accounts
521(1)
Applying the Allowance Method
521(7)
Section 1 Self Review
528(1)
Section 2 Applying the Direct Charge-Off Method; Internal Control of Accounts Receivable
529(18)
Recording Uncollectible Accounts When the Direct Charge-Off Method Is Used
529(1)
Collecting an Account Previously Written Off When the Direct
Charge-Off Method Is Used
530(1)
Accounting for Other Receivables and Bad Debt Losses
531(1)
Internal Control of Accounts Receivable
532(1)
Section 2 Self Review
532(1)
Chapter Review and Applications
533(15)
Chapter Summary
533(1)
Glossary
534(1)
Comprehensive Self Review
534(1)
Discussion Questions
534(1)
Exercises
535(2)
Problems
537(7)
Business Connections
544(1)
Answers to Self Reviews
545(2)
Chapter 16 Notes Payable and Notes Receivable 547(26)
Section 1 Accounting for Notes Payable
548(6)
Negotiable Instruments
548(1)
Notes Payable
549(4)
Section 1 Self Review
553(1)
Section 2 Accounting for Notes Receivable
554(19)
Notes Receivable
554(6)
Drafts and Acceptances
560(1)
Internal Control of Notes Payable, Notes Receivable, and Drafts
561(1)
Section 2 Self Review
562(1)
Chapter Review and Applications
563(11)
Chapter Summary
563(1)
Glossary
564(1)
Comprehensive Self Review
564(1)
Discussion Questions
565(1)
Exercises
565(1)
Problems
566(3)
Business Connections
569(1)
Answers to Self Reviews
570(3)
Chapter 17 Merchandise Inventory 573(26)
Section 1 Inventory Costing Methods
574(5)
Importance of Inventory Valuation
574(1)
Assigning Costs to Inventory
575(2)
Comparing Results of Inventory Costing Methods
577(1)
LIFO Use Internationally
578(1)
Section 1 Self Review
578(1)
Section 2 Inventory Valuation and Control
579(20)
Lower of Cost or Market Rule
579(2)
Inventory Estimation Procedures
581(3)
Internal Control of Inventories
584(1)
New Technology in Inventory Control
584(1)
Section 2 Self Review
585(1)
Chapter Review and Applications
586(14)
Chapter Summary
586(1)
Glossary
586(1)
Comprehensive Self Review
587(1)
Discussion Questions
587(1)
Exercises
588(1)
Problems
589(6)
Business Connections
595(1)
Answers to Self Reviews
596(3)
Chapter 18 Property, Plant, and Equipment 599(44)
Section 1 Acquisition and Depreciation
600(8)
Property, Plant, and Equipment Classifications
600(1)
Acquisition of Property, Plant, and Equipment
600(1)
Depreciation of Property, Plant, and Equipment
601(5)
Federal Income Tax Requirements for "Cost Recovery" (Depreciation) of Property, Plant, and Equipment
606(1)
Section 1 Self Review
607(1)
Section 2 Disposition of Assets
608(6)
Method of Disposition
608(5)
Section 2 Self Review
613(1)
Section 3 Special Topics in Long-Term Assets
614(29)
Depletion
614(1)
Impairment of Property, Plant, and Equipment
615(2)
Intangible Assets
617(3)
Internal Control of Property, Plant, and Equipment
620(1)
Section 3 Self Review
621(1)
Chapter Review and Applications
622(22)
Chapter Summary
622(1)
Glossary
623(1)
Comprehensive Self Review
624(1)
Discussion Questions
624(1)
Exercises
625(2)
Problems
627(11)
Business Connections
638(1)
Answers to Self Reviews
639(4)
Chapter 19 Accounting for Partnerships 643(44)
Section 1 Forming a Partnership
644(6)
The Characteristics of a Partnership
644(1)
Accounting for the Formation of a Partnership
645(4)
Section 1 Self Review
649(1)
Section 2 Allocating Income or Loss
650(11)
Allocating Partnership Income or Loss
650(8)
Partnership Financial Statements
658(2)
Section 2 Self Review
660(1)
Section 3 Partnership Changes
661(26)
Changes in Partners
661(6)
Section 3 Self Review
667(1)
Chapter Review and Applications
668(20)
Chapter Summary
668(1)
Glossary
669(1)
Comprehensive Self Review
669(1)
Discussion Questions
669(1)
Exercises
670(2)
Problems
672(10)
Business Connections
682(2)
Answers to Self Reviews
684(3)
Chapter 20 Corporations: Formation and Capital Stock Transactions 687(40)
Section 1 Forming a Corporation
688(4)
Characteristics of a Corporation
688(2)
Formation of a Corporation
690(1)
Structure of a Corporation
690(1)
Section 1 Self Review
691(1)
Section 2 Types of Capital Stock
692(6)
Capital Stock
692(2)
Dividends on Stock
694(3)
Section 2 Self Review
697(1)
Section 3 Recording Capital Stock Transactions
698(29)
Recording the Issuance of Stock
698(6)
Subscriptions for Capital Stock
704(3)
Special Corporation Records and Agents
707(2)
Section 3 Self Review
709(1)
Chapter Review and Applications
710(18)
Chapter Summary
710(1)
Glossary
711(1)
Comprehensive Self Review
712(1)
Discussion Questions
712(1)
Exercises
713(1)
Problems
714(8)
Business Connections
722(2)
Answers to Self Reviews
724(3)
Chapter 21 Corporate Earnings and Capital Transactions 727(40)
Section 1 Accounting for Corporate Earnings
728(9)
Corporate Income Tax
728(3)
Completing the Corporate Worksheet
731(3)
Adjusting and Closing Entries
734(1)
The Corporate Income Statement
734(2)
Section 1 Self Review
736(1)
Section 2 Accounting for Retained Earnings
737(6)
Retained Earnings
737(5)
Section 2 Self Review
742(1)
Section 3 Other Capital Transactions and Financial Statements
743(24)
Other Capital Transactions
743(2)
Financial Statements for a Corporation
745(3)
Section 3 Self Review
748(1)
Chapter Review and Applications
749(19)
Chapter Summary
749(1)
Glossary
750(1)
Comprehensive Self Review
750(1)
Discussion Questions
751(1)
Exercises
751(2)
Problems
753(10)
Business Connections
763(1)
Answers to Self Reviews
764(3)
Chapter 22 Long-Term Bonds 767(34)
Section 1 Financing Through Bonds
768(4)
Types of Bonds
768(2)
Stock versus Bonds as a Financing Method
770(1)
Section 1 Self Review
771(1)
Section 2 Bond Issue and Interest
772(7)
Bonds Issued at Face Value
772(2)
Bonds Issued at a Premium
774(2)
Bonds Issued at a Discount
776(1)
Balance Sheet Presentation of Bond Premium and Discount
777(1)
Accounting for Bond Issue Costs
778(1)
Section 2 Self Review
778(1)
Section 3 Bond Retirement
779(18)
Accumulating Funds to Retire Bonds
779(2)
Retirement of Bonds
781(2)
Section 3 Self Review
783(1)
Chapter Review and Applications
784(13)
Chapter Summary
784(1)
Glossary
785(1)
Comprehensive Self Review
785(1)
Discussion Questions
786(1)
Exercises
786(1)
Problems
787(7)
Business Connections
794(1)
Answers to Self Reviews
795(2)
Mini-Practice
Set 3 Corporation Accounting Cycle
797(5)
The Texas Company
Chapter 23 Financial Statement Analysis 801(44)
Section 1 Vertical Analysis
802(5)
The Phases of Statement Analysis
802(1)
Vertical Analysis of Financial Statements
802(4)
Section 1 Self Review
806(1)
Section 2 Horizontal Analysis
807(6)
Horizontal Analysis of Financial Statements
807(2)
Trend Analysis of Financial Statements
809(2)
Comparison with Industry Averages
811(1)
Section 2 Self Review
812(1)
Section 3 Ratios
813(32)
Profitability Ratios
813(4)
Financial Strength Ratios
817(2)
Liquidity Ratios
819(3)
Summary of Ratios
822(2)
Section 3 Self Review
824(1)
Chapter Review and Applications
825(21)
Chapter Summary
825(1)
Glossary
826(1)
Comprehensive Self Review
827(1)
Discussion Questions
827(1)
Exercises
828(2)
Problems
830(10)
Business Connections
840(1)
Answers to Self Reviews
841(4)
Chapter 24 The Statement of Cash Flows 845(34)
Section 1 Sources and Uses of Cash
846(2)
The Importance of a Statement of Cash Flows
846(1)
The Meaning of Cash
846(1)
Sources and Uses of Cash
846(1)
Section 1 Self Review
847(1)
Section 2 Cash Flows from Operating Activities
848(8)
Statement of Cash Flows
851(1)
Cash Flows from Operating Activities
851(4)
Section 2 Self Review
855(1)
Section 3 Cash Flows from Investing and Financing Activities
856(22)
Cash Flows from Investing Activities
856(1)
Cash Flows from Financing Activities
857(1)
Preparing a Statement of Cash Flows
858(2)
Section 3 Self Review
860(1)
Chapter Review and Applications
861(17)
Chapter Summary
861(1)
Glossary
862(1)
Comprehensive Self Review
862(1)
Discussion Questions
862(1)
Exercises
863(2)
Problems
865(10)
Business Connections
875(1)
Answers to Self Reviews
876(2)
Mini-Practice
Set 4 Financial Analysis and Decision Making
878(2)
C&C Supplies, Inc.
Chapter 25 Departmentalized Profit and Cost Centers 879(24)
Section 1 Profit and Cost Centers and Departmental Accounting
880(7)
Managerial Accounting
880(1)
Profit Centers and Cost Centers
881(1)
Responsibility Accounting
881(1)
Departmentalized Operations
881(5)
Section 1 Self Review
886(1)
Section 2 Departmental Income Statements
887(16)
Preparing the Departmental Income Statement
887(3)
Section 2 Self Review
890(1)
Chapter Review and Applications
891(13)
Chapter Summary
891(1)
Glossary
891(1)
Comprehensive Self Review
892(1)
Discussion Questions
892(1)
Exercises
892(2)
Problems
894(5)
Business Connections
899(1)
Answers to Self Reviews
900(3)
Chapter 26 Accounting for Manufacturing Activities 903(28)
Section 1 Accounting for Manufacturing Costs
904(6)
Cost of Goods Manufactured
904(1)
Statement of Cost of Goods Manufactured
905(2)
Income Statement for a Manufacturing Concern
907(1)
Balance Sheet for a Manufacturing Concern
907(2)
Section 1 Self Review
909(1)
Section 2 Completing the Accounting Cycle
910(21)
The Worksheet and Financial Statements
910(4)
Completing the Accounting Cycle
914(3)
Section 2 Self Review
917(1)
Chapter Review and Applications
918(14)
Chapter Summary
918(1)
Glossary
919(1)
Comprehensive Self Review
919(1)
Discussion Questions
919(1)
Exercises
920(2)
Problems
922(7)
Business Connections
929(1)
Answers to Self Reviews
930(1)
Chapter 27 Job Order Cost Accounting 931(26)
Section 1 Cost Accounting
932(4)
Types of Cost Accounting Systems
932(1)
Cost Flows in a Job Order Cost System
933(2)
Section 1 Self Review
935(1)
Section 2 Job Order Cost Accounting System
936(6)
A Job Order Cost Accounting System
936(5)
Section 2 Self Review
941(1)
Section 3 Accounting for Job Orders
942(15)
The Job Order Cost Sheet
942(2)
Summary of Cost Flow through Inventory Accounts
944(1)
Section 3 Self Review
945(1)
Chapter Review and Applications
946(12)
Chapter Summary
946(1)
Glossary
947(1)
Comprehensive Self Review
947(1)
Discussion Questions
947(1)
Exercises
948(1)
Problems
949(4)
Business Connections
953(1)
Answers to Self Reviews
954(3)
Chapter 28 Process Cost Accounting 957(28)
Section 1 Process Cost Accounting System
958(9)
The Process Cost Accounting System
958(8)
Section 1 Self Review
966(1)
Section 2 Work in Process Inventory
967(18)
The Beginning Work in Process Inventory
967(5)
Section 2 Self Review
972(1)
Chapter Review and Applications
973(13)
Chapter Summary
973(1)
Glossary
973(1)
Comprehensive Self Review
974(1)
Discussion Questions
974(1)
Exercises
974(3)
Problems
977(4)
Business Connections
981(1)
Answers to Self Reviews
982(3)
Chapter 29 Controlling Manufacturing Costs: Standard Costs 985(28)
Section 1 Cost Behavior and the Budget
986(6)
Cost Behavior
986(2)
Preparation of the Fixed Budget
988(2)
Preparation of the Flexible Budget
990(1)
Section 1 Self Review
991(1)
Section 2 Standard Costs as a Control Tool
992(21)
Developing Standard Costs
992(1)
Using Standard Costs
993(5)
Section 2 Self Review
998(1)
Chapter Review and Applications
999(15)
Chapter Summary
999(1)
Glossary
1000(1)
Comprehensive Self Review
1000(1)
Discussion Questions
1000(1)
Exercises
1001(2)
Problems
1003(6)
Business Connections
1009(1)
Answers to Self Reviews
1010(3)
Chapter 30 Cost-Revenue Analysis for Decision Making 1013
Section 1 The Decision Process
1014(4)
Exploring the Decision Process
1014(3)
Section 1 Self Review
1017(1)
Section 2 Cost-Revenue Analysis
1018
Product Pricing in Special Situations
1018(1)
Purchasing New Equipment
1019(1)
Making or Buying a Part
1019(2)
Section 2 Self Review
1021(1)
Chapter Review and Applications
1022
Chapter Summary
1022(1)
Glossary
1022(1)
Comprehensive Self Review
1023(1)
Discussion Questions
1023(1)
Exercises
1024(2)
Problems
1026(5)
Business Connections
1031(2)
Answers to Self Reviews
1033
Appendix A The Home Depot 2012 Financial Statements (for the fiscal year ended February 3, 2013) A-1
Appendix B Combined Journal B-1
Glossary G
Credits C
Index I-1
JOHN ELLIS PRICE recently retired as professor of accounting at the University of North Texas. Dr. Price has more than 36 years of experience in higher education with over half of those years serving in key leadership positions including as founding president and professor of accounting at the University of North Texas at Dallas. Dr. Price has previously held positions of professor and assistant professor, as well as chair and dean, at the University of North Texas, Jackson State University, and the University of Southern Mississippi. Dr. Price has also been active in the Internal Revenue Service as a member of the Commissioners Advisory Group for two terms and as an Internal Revenue agent. Professor Price is a certified public accountant who has twice received the UNT College of Business Administrations Outstanding Teaching Award and the universitys Presidents Council Award. Majoring in accounting, he received his BBA and MS degrees from the University of Southern Mississippi and his PhD in accounting from the University of North Texas. Dr. Price is a member of the Mississippi Society of Certified Public Accountants, the American Accounting Association, and the American Taxation Association (serving as past chair of the Subcommittee on Relations with the IRS and Treasury). Dr. Price has also served as chair of the American Institute of Certified Public Accountants Minority Initiatives Committee and as a member of the Foundation Trustees.





M. DAVID HADDOCK JR. recently retired from his role as director of training for LBMC, PC, one of the top 50 CPA firms in the United States. He has transitioned his professional role to coaching consultant and CPE instructor. In a 35-year career in higher education, Dr. Haddock served in faculty and administrative roles at Auburn University at Montgomery, the University of Alabama in Birmingham, the University of West Georgia, and Chattanooga State Community College. At his retirement from higher education, he was professor of accounting and associate vice president for academic affairs at Chattanooga State Community College in Tennessee. In addition to his teaching, he also maintained a sole proprietorship accounting and tax practice for 20 years prior to joining LBMC. He received his BS in accounting and MS in adult education from the University of Tennessee and the EdD degree in administration of higher education from Auburn University. He is a licensed CPA in Tennessee. Dr. Haddock served as chair of the Tennessee Society of CPAs and the Educational & Memorial Foundation of the TSCPAs for 20122013 and a member of AICPA Council. He is a frequent speaker for Continuing Professional Education programs.





MICHAEL J. FARINA is professor of accounting and finance at Cerritos College in California. Prior to joining Cerritos College, Professor Farina was a manager in the audit department at a large multinational firm of certified public accountants and held management positions with other companies in private industry. He received an AA in business administration from Cerritos College; a BA in business administration from California State University, Fullerton; and an MBA from the University of California, Irvine. Professor Farina is a member of Beta Gamma Sigma, an honorary fraternity for graduate business students. He is a licensed certified public accountant in California and a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. Professor Farina is also a Chartered Global Management Accountant, a designation bestowed by a joint venture of the American Institute of Certified Public Accountants and the Chartered Institute of Management Accountants. Professor Farina has received two Outstanding Faculty awards from Cerritos College. Professor Farina was the co-chair of the Accounting and Finance Department at Cerritos College for over 20 years.