Preface |
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vi | |
Chapter 1 Accounting: The Language of Business |
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3 | (18) |
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Section 1 What Is Accounting? |
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4 | (7) |
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The Need for Financial Information |
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4 | (1) |
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4 | (1) |
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5 | (2) |
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Users of Financial Information |
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7 | (3) |
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10 | (1) |
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Section 2 Business and Accounting |
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11 | (10) |
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Types of Business Entities |
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11 | (2) |
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Generally Accepted Accounting Principles |
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13 | (2) |
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15 | (1) |
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Chapter Review and Applications |
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16 | (6) |
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16 | (1) |
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17 | (1) |
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Comprehensive Self Review |
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17 | (1) |
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18 | (1) |
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18 | (1) |
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19 | (1) |
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20 | (1) |
Chapter 2 Analyzing Business Transactions |
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21 | (32) |
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Section 1 Property and Financial Interest |
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22 | (7) |
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22 | (5) |
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Assets, Liabilities, and Owner's Equity |
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27 | (1) |
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28 | (1) |
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Section 2 The Accounting Equation and Financial |
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29 | (1) |
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The Fundamental Accounting Equation |
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29 | (5) |
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34 | (1) |
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The Statement of Owner's Equity and the Balance Sheet |
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35 | (3) |
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The Importance of Financial Statements |
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38 | (1) |
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38 | (1) |
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Chapter Review and Applications |
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39 | (15) |
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39 | (1) |
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40 | (1) |
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Comprehensive Self Review |
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40 | (1) |
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40 | (1) |
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41 | (3) |
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44 | (5) |
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49 | (1) |
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50 | (3) |
Chapter 3 Analyzing Business Transactions Using T Accounts |
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53 | (36) |
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Section 1 Transactions That Affect Assets, Liabilities, and Owner's Equity |
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54 | (9) |
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Asset, Liability, and Owner's Equity Accounts |
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54 | (6) |
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60 | (2) |
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62 | (1) |
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Section 2 Transactions That Affect Revenue, Expenses, and Withdrawals |
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63 | (26) |
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Revenue and Expense Accounts |
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63 | (4) |
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67 | (1) |
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The Rules of Debit and Credit |
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68 | (1) |
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69 | (2) |
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71 | (1) |
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71 | (1) |
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Permanent and Temporary Accounts |
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72 | (1) |
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73 | (1) |
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Chapter Review and Applications |
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74 | (16) |
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74 | (1) |
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74 | (1) |
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Comprehensive Self Review |
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75 | (1) |
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75 | (1) |
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76 | (2) |
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78 | (7) |
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85 | (1) |
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86 | (3) |
Chapter 4 The General Journal and the General Ledger |
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89 | (34) |
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Section 1 The General Journal |
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90 | (9) |
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90 | (1) |
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90 | (8) |
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98 | (1) |
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Section 2 The General Ledger |
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99 | (24) |
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99 | (4) |
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Correcting Journal and Ledger Errors |
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103 | (1) |
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104 | (1) |
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Chapter Review and Applications |
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105 | (19) |
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105 | (1) |
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106 | (1) |
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Comprehensive Self Review |
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106 | (1) |
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106 | (1) |
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107 | (2) |
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109 | (10) |
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119 | (1) |
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120 | (3) |
Chapter 5 Adjustments and the Worksheet |
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123 | (32) |
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124 | (7) |
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The Trial Balance Section |
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124 | (1) |
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125 | (5) |
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130 | (1) |
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Section 2 Financial Statements |
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131 | (24) |
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The Adjusted Trial Balance Section |
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131 | (1) |
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The Income Statement and Balance Sheet Sections |
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132 | (2) |
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Preparing Financial Statements |
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134 | (3) |
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Journalizing and Posting Adjusting Entries |
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137 | (2) |
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139 | (1) |
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Chapter Review and Applications |
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140 | (16) |
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140 | (1) |
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141 | (1) |
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Comprehensive Self Review |
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141 | (1) |
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141 | (1) |
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142 | (2) |
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144 | (8) |
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152 | (1) |
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153 | (2) |
Chapter 6 Closing Entries and the Postclosing Trial Balance |
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155 | (34) |
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Section 1 Closing Entries |
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156 | (9) |
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156 | (8) |
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164 | (1) |
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Section 2 Using Accounting Information |
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165 | (21) |
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Preparing the Postclosing Trial Balance |
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165 | (1) |
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Interpreting the Financial Statements |
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166 | (2) |
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168 | (2) |
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170 | (1) |
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Chapter Review and Applications |
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171 | (15) |
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171 | (1) |
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172 | (1) |
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Comprehensive Self Review |
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172 | (1) |
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172 | (1) |
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172 | (3) |
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175 | (8) |
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183 | (1) |
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184 | (2) |
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Set 1 Service Business Accounting Cycle |
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186 | (4) |
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Wells' Consulting Services |
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Chapter 7 Accounting for Sales and Accounts Receivable |
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189 | (46) |
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Section 1 Merchandise Sales |
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190 | (7) |
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Special Journals and Subsidiary Ledgers |
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190 | (1) |
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190 | (6) |
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196 | (1) |
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Section 2 Accounts Receivable |
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197 | (8) |
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The Accounts Receivable Ledger |
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197 | (1) |
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Sales Returns and Allowances |
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198 | (5) |
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Schedule of Accounts Receivable |
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203 | (1) |
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204 | (1) |
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Section 3 Special Topics in Merchandising |
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205 | (30) |
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Credit Sales for a Wholesale Business |
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205 | (2) |
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207 | (4) |
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211 | (4) |
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215 | (1) |
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Chapter Review and Applications |
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216 | (20) |
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216 | (1) |
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216 | (1) |
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Comprehensive Self Review |
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217 | (1) |
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217 | (1) |
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218 | (4) |
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222 | (9) |
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231 | (1) |
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232 | (3) |
Chapter 8 Accounting for Purchases and Accounts Payable |
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235 | (34) |
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Section 1 Merchandise Purchases |
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236 | (7) |
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236 | (6) |
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242 | (1) |
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Section 2 Accounts Payable |
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243 | (26) |
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The Accounts Payable Ledger |
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243 | (1) |
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Purchases Returns and Allowances |
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244 | (2) |
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Schedule of Accounts Payable |
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246 | (2) |
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Determining the Cost of Purchases |
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248 | (1) |
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Internal Control of Purchases |
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249 | (1) |
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The Perpetual Inventory System |
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250 | (1) |
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251 | (1) |
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Chapter Review and Applications |
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252 | (18) |
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252 | (1) |
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252 | (1) |
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Comprehensive Self Review |
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253 | (1) |
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253 | (1) |
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254 | (3) |
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257 | (9) |
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266 | (2) |
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268 | (1) |
Chapter 9 Cash Receipts, Cash Payments, and Banking Procedures |
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269 | (58) |
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270 | (7) |
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270 | (1) |
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The Cash Receipts Journal |
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270 | (6) |
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276 | (1) |
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277 | (10) |
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The Cash Payments Journal |
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277 | (5) |
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282 | (2) |
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Internal Control over Cash |
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284 | (2) |
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286 | (1) |
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Section 3 Banking Procedures |
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287 | (40) |
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287 | (1) |
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288 | (1) |
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Preparing the Deposit Slip |
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288 | (1) |
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Handling Postdated Checks |
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289 | (1) |
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Reconciling the Bank Statement |
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290 | (3) |
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Adjusting the Financial Records |
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293 | (2) |
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Internal Control of Banking Activities |
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295 | (1) |
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295 | (2) |
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The Perpetual Inventory System, Continued |
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297 | (1) |
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298 | (1) |
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Chapter Review and Applications |
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299 | (29) |
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299 | (1) |
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300 | (1) |
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Comprehensive Self Review |
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301 | (1) |
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301 | (1) |
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302 | (2) |
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304 | (19) |
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323 | (1) |
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324 | (3) |
Chapter 10 Payroll Computations, Records, and Payment |
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327 | (36) |
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Section 1 Payroll Laws and Taxes |
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328 | (4) |
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328 | (1) |
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Federal Employee Earnings and Withholding Laws |
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328 | (1) |
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329 | (1) |
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Employer's Payroll Taxes and Insurance Costs |
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329 | (2) |
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Employee Records Required by Law |
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331 | (1) |
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331 | (1) |
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Section 2 Calculating Earnings and Taxes |
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332 | (10) |
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Computing Total Earnings of Employees |
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332 | (1) |
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Determining Pay for Hourly Employees |
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333 | (6) |
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Determining Pay for Salaried Employees |
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339 | (1) |
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Recording Payroll Information for Employees |
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339 | (2) |
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341 | (1) |
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Section 3 Recording Payroll Information |
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342 | (21) |
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342 | (1) |
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343 | (2) |
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Individual Earnings Records |
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345 | (1) |
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Completing January Payrolls |
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346 | (2) |
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348 | (1) |
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Chapter Review and Applications |
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349 | (15) |
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349 | (1) |
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349 | (1) |
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Comprehensive Self Review |
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350 | (1) |
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350 | (1) |
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351 | (2) |
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353 | (6) |
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359 | (2) |
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361 | (2) |
Chapter 11 Payroll Taxes, Deposits, and Reports |
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363 | (34) |
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Section 1 Social Security, Medicare, and Employee Income Tax |
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364 | (11) |
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364 | (8) |
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Wage and Tax Statement, Form W-2 |
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372 | (1) |
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Annual Transmittal of Wage and Tax Statements, Form W-3 |
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373 | (1) |
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374 | (1) |
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Section 2 Unemployment Tax and Workers' Compensation |
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375 | (22) |
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Unemployment Compensation Insurance Taxes |
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375 | (7) |
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Internal Control over Payroll Operations |
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382 | (1) |
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383 | (1) |
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Chapter Review and Applications |
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384 | (14) |
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384 | (1) |
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384 | (1) |
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Comprehensive Self Review |
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385 | (1) |
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385 | (1) |
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386 | (1) |
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387 | (8) |
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395 | (1) |
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396 | (1) |
Chapter 12 Accruals, Deferrals, and the Worksheet |
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397 | (40) |
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Section 1 Calculating and Recording Adjustments |
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398 | (11) |
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The Accrual Basis of Accounting |
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398 | (1) |
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Using the Worksheet to Record Adjustments |
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399 | (9) |
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408 | (1) |
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Section 2 Completing the Worksheet |
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409 | (28) |
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Preparing the Adjusted Trial Balance Section |
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409 | (3) |
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Preparing the Balance Sheet and Income Statement Sections |
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412 | (1) |
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Calculating Net Income or Net Loss |
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412 | (2) |
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414 | (1) |
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Chapter Review and Applications |
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415 | (23) |
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415 | (1) |
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415 | (1) |
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Comprehensive Self Review |
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416 | (1) |
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416 | (1) |
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417 | (1) |
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418 | (15) |
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433 | (1) |
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434 | (3) |
Chapter 13 Financial Statements and Closing Procedures |
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437 | (48) |
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Section 1 Preparing the Financial Statements |
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438 | (6) |
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The Classified Income Statement |
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438 | (4) |
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The Statement of Owner's Equity |
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442 | (1) |
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The Classified Balance Sheet |
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442 | (1) |
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443 | (1) |
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Section 2 Completing the Accounting Cycle |
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444 | (35) |
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Journalizing and Posting the Adjusting Entries |
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444 | (3) |
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Journalizing and Posting the Closing Entries |
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447 | (2) |
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Preparing a Postclosing Trial Balance |
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449 | (1) |
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Interpreting the Financial Statements |
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450 | (1) |
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Journalizing and Posting Reversing Entries |
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451 | (4) |
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Review of the Accounting Cycle |
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455 | (2) |
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457 | (1) |
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Chapter Review and Applications |
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458 | (21) |
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458 | (1) |
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458 | (1) |
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Comprehensive Self Review |
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459 | (1) |
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460 | (1) |
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460 | (6) |
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466 | (10) |
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476 | (1) |
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477 | (2) |
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Set 2 Merchandising Business Accounting Cycle |
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479 | (7) |
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Chapter 14 Accounting Principles and Reporting Standards |
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485 | (34) |
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Section 1 Generally Accepted Accounting Principles |
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486 | (6) |
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The Need for Generally Accepted Accounting Principles |
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486 | (1) |
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The Development of Generally Accepted Accounting Principles |
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486 | (4) |
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Users and Uses of Financial Reports |
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490 | (1) |
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491 | (1) |
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Section 2 The FASB's Conceptual Framework of Accounting |
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492 | (27) |
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Qualitative Characteristics of Financial Reports |
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492 | (2) |
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494 | (1) |
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495 | (3) |
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498 | (2) |
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The Impact of Generally Accepted Accounting Principles |
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500 | (1) |
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500 | (1) |
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Chapter Review and Applications |
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501 | (19) |
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501 | (1) |
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502 | (1) |
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Comprehensive Self Review |
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503 | (1) |
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503 | (1) |
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504 | (1) |
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505 | (10) |
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515 | (1) |
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516 | (3) |
Chapter 15 Accounts Receivable and Uncollectible Accounts |
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519 | (28) |
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Section 1 The Allowance Method of Accounting for Uncollectible Accounts |
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520 | (9) |
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Methods of Accounting for Uncollectible Accounts |
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521 | (1) |
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Applying the Allowance Method |
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521 | (7) |
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528 | (1) |
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Section 2 Applying the Direct Charge-Off Method; Internal Control of Accounts Receivable |
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529 | (18) |
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Recording Uncollectible Accounts When the Direct Charge-Off Method Is Used |
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529 | (1) |
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Collecting an Account Previously Written Off When the Direct |
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Charge-Off Method Is Used |
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530 | (1) |
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Accounting for Other Receivables and Bad Debt Losses |
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531 | (1) |
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Internal Control of Accounts Receivable |
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532 | (1) |
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532 | (1) |
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Chapter Review and Applications |
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533 | (15) |
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533 | (1) |
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534 | (1) |
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Comprehensive Self Review |
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534 | (1) |
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534 | (1) |
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535 | (2) |
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537 | (7) |
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544 | (1) |
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545 | (2) |
Chapter 16 Notes Payable and Notes Receivable |
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547 | (26) |
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Section 1 Accounting for Notes Payable |
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548 | (6) |
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548 | (1) |
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549 | (4) |
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553 | (1) |
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Section 2 Accounting for Notes Receivable |
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554 | (19) |
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554 | (6) |
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560 | (1) |
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Internal Control of Notes Payable, Notes Receivable, and Drafts |
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561 | (1) |
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562 | (1) |
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Chapter Review and Applications |
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563 | (11) |
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563 | (1) |
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564 | (1) |
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Comprehensive Self Review |
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564 | (1) |
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565 | (1) |
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565 | (1) |
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566 | (3) |
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569 | (1) |
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570 | (3) |
Chapter 17 Merchandise Inventory |
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573 | (26) |
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Section 1 Inventory Costing Methods |
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574 | (5) |
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Importance of Inventory Valuation |
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574 | (1) |
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Assigning Costs to Inventory |
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575 | (2) |
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Comparing Results of Inventory Costing Methods |
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577 | (1) |
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578 | (1) |
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578 | (1) |
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Section 2 Inventory Valuation and Control |
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579 | (20) |
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Lower of Cost or Market Rule |
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579 | (2) |
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Inventory Estimation Procedures |
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581 | (3) |
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Internal Control of Inventories |
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584 | (1) |
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New Technology in Inventory Control |
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584 | (1) |
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585 | (1) |
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Chapter Review and Applications |
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586 | (14) |
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586 | (1) |
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586 | (1) |
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Comprehensive Self Review |
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587 | (1) |
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587 | (1) |
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588 | (1) |
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589 | (6) |
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595 | (1) |
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596 | (3) |
Chapter 18 Property, Plant, and Equipment |
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599 | (44) |
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Section 1 Acquisition and Depreciation |
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600 | (8) |
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Property, Plant, and Equipment Classifications |
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600 | (1) |
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Acquisition of Property, Plant, and Equipment |
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600 | (1) |
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Depreciation of Property, Plant, and Equipment |
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601 | (5) |
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Federal Income Tax Requirements for "Cost Recovery" (Depreciation) of Property, Plant, and Equipment |
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606 | (1) |
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607 | (1) |
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Section 2 Disposition of Assets |
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608 | (6) |
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608 | (5) |
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613 | (1) |
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Section 3 Special Topics in Long-Term Assets |
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614 | (29) |
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614 | (1) |
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Impairment of Property, Plant, and Equipment |
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615 | (2) |
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617 | (3) |
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Internal Control of Property, Plant, and Equipment |
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620 | (1) |
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621 | (1) |
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Chapter Review and Applications |
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|
622 | (22) |
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622 | (1) |
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|
623 | (1) |
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Comprehensive Self Review |
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624 | (1) |
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624 | (1) |
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625 | (2) |
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627 | (11) |
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638 | (1) |
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|
639 | (4) |
Chapter 19 Accounting for Partnerships |
|
643 | (44) |
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Section 1 Forming a Partnership |
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644 | (6) |
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The Characteristics of a Partnership |
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|
644 | (1) |
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Accounting for the Formation of a Partnership |
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|
645 | (4) |
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|
649 | (1) |
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Section 2 Allocating Income or Loss |
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|
650 | (11) |
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Allocating Partnership Income or Loss |
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|
650 | (8) |
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Partnership Financial Statements |
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|
658 | (2) |
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|
660 | (1) |
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Section 3 Partnership Changes |
|
|
661 | (26) |
|
|
661 | (6) |
|
|
667 | (1) |
|
Chapter Review and Applications |
|
|
668 | (20) |
|
|
668 | (1) |
|
|
669 | (1) |
|
Comprehensive Self Review |
|
|
669 | (1) |
|
|
669 | (1) |
|
|
670 | (2) |
|
|
672 | (10) |
|
|
682 | (2) |
|
|
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) |
|
|
691 | (1) |
|
Section 2 Types of Capital Stock |
|
|
692 | (6) |
|
|
692 | (2) |
|
|
694 | (3) |
|
|
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) |
|
|
709 | (1) |
|
Chapter Review and Applications |
|
|
710 | (18) |
|
|
710 | (1) |
|
|
711 | (1) |
|
Comprehensive Self Review |
|
|
712 | (1) |
|
|
712 | (1) |
|
|
713 | (1) |
|
|
714 | (8) |
|
|
722 | (2) |
|
|
724 | (3) |
Chapter 21 Corporate Earnings and Capital Transactions |
|
727 | (40) |
|
Section 1 Accounting for Corporate Earnings |
|
|
728 | (9) |
|
|
728 | (3) |
|
Completing the Corporate Worksheet |
|
|
731 | (3) |
|
Adjusting and Closing Entries |
|
|
734 | (1) |
|
The Corporate Income Statement |
|
|
734 | (2) |
|
|
736 | (1) |
|
Section 2 Accounting for Retained Earnings |
|
|
737 | (6) |
|
|
737 | (5) |
|
|
742 | (1) |
|
Section 3 Other Capital Transactions and Financial Statements |
|
|
743 | (24) |
|
Other Capital Transactions |
|
|
743 | (2) |
|
Financial Statements for a Corporation |
|
|
745 | (3) |
|
|
748 | (1) |
|
Chapter Review and Applications |
|
|
749 | (19) |
|
|
749 | (1) |
|
|
750 | (1) |
|
Comprehensive Self Review |
|
|
750 | (1) |
|
|
751 | (1) |
|
|
751 | (2) |
|
|
753 | (10) |
|
|
763 | (1) |
|
|
764 | (3) |
Chapter 22 Long-Term Bonds |
|
767 | (34) |
|
Section 1 Financing Through Bonds |
|
|
768 | (4) |
|
|
768 | (2) |
|
Stock versus Bonds as a Financing Method |
|
|
770 | (1) |
|
|
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) |
|
|
778 | (1) |
|
Section 3 Bond Retirement |
|
|
779 | (18) |
|
Accumulating Funds to Retire Bonds |
|
|
779 | (2) |
|
|
781 | (2) |
|
|
783 | (1) |
|
Chapter Review and Applications |
|
|
784 | (13) |
|
|
784 | (1) |
|
|
785 | (1) |
|
Comprehensive Self Review |
|
|
785 | (1) |
|
|
786 | (1) |
|
|
786 | (1) |
|
|
787 | (7) |
|
|
794 | (1) |
|
|
795 | (2) |
|
|
|
Set 3 Corporation Accounting Cycle |
|
|
797 | (5) |
|
|
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) |
|
|
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) |
|
|
812 | (1) |
|
|
813 | (32) |
|
|
813 | (4) |
|
Financial Strength Ratios |
|
|
817 | (2) |
|
|
819 | (3) |
|
|
822 | (2) |
|
|
824 | (1) |
|
Chapter Review and Applications |
|
|
825 | (21) |
|
|
825 | (1) |
|
|
826 | (1) |
|
Comprehensive Self Review |
|
|
827 | (1) |
|
|
827 | (1) |
|
|
828 | (2) |
|
|
830 | (10) |
|
|
840 | (1) |
|
|
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) |
|
|
846 | (1) |
|
|
846 | (1) |
|
|
847 | (1) |
|
Section 2 Cash Flows from Operating Activities |
|
|
848 | (8) |
|
|
851 | (1) |
|
Cash Flows from Operating Activities |
|
|
851 | (4) |
|
|
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) |
|
|
860 | (1) |
|
Chapter Review and Applications |
|
|
861 | (17) |
|
|
861 | (1) |
|
|
862 | (1) |
|
Comprehensive Self Review |
|
|
862 | (1) |
|
|
862 | (1) |
|
|
863 | (2) |
|
|
865 | (10) |
|
|
875 | (1) |
|
|
876 | (2) |
|
|
|
Set 4 Financial Analysis and Decision Making |
|
|
878 | (2) |
|
|
Chapter 25 Departmentalized Profit and Cost Centers |
|
879 | (24) |
|
Section 1 Profit and Cost Centers and Departmental Accounting |
|
|
880 | (7) |
|
|
880 | (1) |
|
Profit Centers and Cost Centers |
|
|
881 | (1) |
|
Responsibility Accounting |
|
|
881 | (1) |
|
Departmentalized Operations |
|
|
881 | (5) |
|
|
886 | (1) |
|
Section 2 Departmental Income Statements |
|
|
887 | (16) |
|
Preparing the Departmental Income Statement |
|
|
887 | (3) |
|
|
890 | (1) |
|
Chapter Review and Applications |
|
|
891 | (13) |
|
|
891 | (1) |
|
|
891 | (1) |
|
Comprehensive Self Review |
|
|
892 | (1) |
|
|
892 | (1) |
|
|
892 | (2) |
|
|
894 | (5) |
|
|
899 | (1) |
|
|
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) |
|
|
909 | (1) |
|
Section 2 Completing the Accounting Cycle |
|
|
910 | (21) |
|
The Worksheet and Financial Statements |
|
|
910 | (4) |
|
Completing the Accounting Cycle |
|
|
914 | (3) |
|
|
917 | (1) |
|
Chapter Review and Applications |
|
|
918 | (14) |
|
|
918 | (1) |
|
|
919 | (1) |
|
Comprehensive Self Review |
|
|
919 | (1) |
|
|
919 | (1) |
|
|
920 | (2) |
|
|
922 | (7) |
|
|
929 | (1) |
|
|
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) |
|
|
935 | (1) |
|
Section 2 Job Order Cost Accounting System |
|
|
936 | (6) |
|
A Job Order Cost Accounting System |
|
|
936 | (5) |
|
|
941 | (1) |
|
Section 3 Accounting for Job Orders |
|
|
942 | (15) |
|
|
942 | (2) |
|
Summary of Cost Flow through Inventory Accounts |
|
|
944 | (1) |
|
|
945 | (1) |
|
Chapter Review and Applications |
|
|
946 | (12) |
|
|
946 | (1) |
|
|
947 | (1) |
|
Comprehensive Self Review |
|
|
947 | (1) |
|
|
947 | (1) |
|
|
948 | (1) |
|
|
949 | (4) |
|
|
953 | (1) |
|
|
954 | (3) |
Chapter 28 Process Cost Accounting |
|
957 | (28) |
|
Section 1 Process Cost Accounting System |
|
|
958 | (9) |
|
The Process Cost Accounting System |
|
|
958 | (8) |
|
|
966 | (1) |
|
Section 2 Work in Process Inventory |
|
|
967 | (18) |
|
The Beginning Work in Process Inventory |
|
|
967 | (5) |
|
|
972 | (1) |
|
Chapter Review and Applications |
|
|
973 | (13) |
|
|
973 | (1) |
|
|
973 | (1) |
|
Comprehensive Self Review |
|
|
974 | (1) |
|
|
974 | (1) |
|
|
974 | (3) |
|
|
977 | (4) |
|
|
981 | (1) |
|
|
982 | (3) |
Chapter 29 Controlling Manufacturing Costs: Standard Costs |
|
985 | (28) |
|
Section 1 Cost Behavior and the Budget |
|
|
986 | (6) |
|
|
986 | (2) |
|
Preparation of the Fixed Budget |
|
|
988 | (2) |
|
Preparation of the Flexible Budget |
|
|
990 | (1) |
|
|
991 | (1) |
|
Section 2 Standard Costs as a Control Tool |
|
|
992 | (21) |
|
Developing Standard Costs |
|
|
992 | (1) |
|
|
993 | (5) |
|
|
998 | (1) |
|
Chapter Review and Applications |
|
|
999 | (15) |
|
|
999 | (1) |
|
|
1000 | (1) |
|
Comprehensive Self Review |
|
|
1000 | (1) |
|
|
1000 | (1) |
|
|
1001 | (2) |
|
|
1003 | (6) |
|
|
1009 | (1) |
|
|
1010 | (3) |
Chapter 30 Cost-Revenue Analysis for Decision Making |
|
1013 | |
|
Section 1 The Decision Process |
|
|
1014 | (4) |
|
Exploring the Decision Process |
|
|
1014 | (3) |
|
|
1017 | (1) |
|
Section 2 Cost-Revenue Analysis |
|
|
1018 | |
|
Product Pricing in Special Situations |
|
|
1018 | (1) |
|
|
1019 | (1) |
|
|
1019 | (2) |
|
|
1021 | (1) |
|
Chapter Review and Applications |
|
|
1022 | |
|
|
1022 | (1) |
|
|
1022 | (1) |
|
Comprehensive Self Review |
|
|
1023 | (1) |
|
|
1023 | (1) |
|
|
1024 | (2) |
|
|
1026 | (5) |
|
|
1031 | (2) |
|
|
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 | |