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Financial Accounting 11th ed. [Loose-leaf]

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  • Formatas: Loose-leaf, 848 pages, aukštis x plotis x storis: 277x213x31 mm, weight: 1434 g, Contains 1 Loose-leaf
  • Išleidimo metai: 19-Nov-2019
  • Leidėjas: John Wiley & Sons Inc
  • ISBN-10: 1119594596
  • ISBN-13: 9781119594598
Kitos knygos pagal šią temą:
Financial Accounting 11th ed.Didesnis paveikslėlis
  • Formatas: Loose-leaf, 848 pages, aukštis x plotis x storis: 277x213x31 mm, weight: 1434 g, Contains 1 Loose-leaf
  • Išleidimo metai: 19-Nov-2019
  • Leidėjas: John Wiley & Sons Inc
  • ISBN-10: 1119594596
  • ISBN-13: 9781119594598
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9781119594598.html
Raktažodžiai:

To understand a business, you have to understand the financial insides of a business organization. Through a focus on accounting transactions, real-world problem-solving, and engaging industry examples, Weygandt Financial Accounting, 11th edition demonstrates how accounting is an exciting field of study and helps connect core financial accounting concepts to students' everyday lives and future careers.

Continuing to help students succeed in their introductory financial accounting course for over two decades, this edition brings together the trusted Weygandt, Kimmel, and Kieso reputation with fresh, timely, and accurate updates to help build confidence and engage today's students.

1 Accounting in Action
1(1)
Knowing the Numbers: Columbia Sportswear
1(2)
Accounting Activities and Users
3(3)
Three Activities
3(1)
Who Uses Accounting Data
4(2)
The Building Blocks of Accounting
6(5)
Ethics in Financial Reporting
6(2)
Generally Accepted Accounting Principles
8(1)
Measurement Principles
8(1)
Assumptions
9(2)
The Accounting Equation
11(2)
Assets
11(1)
Liabilities
12(1)
Stockholders' Equity
12(1)
Analyzing Business Transactions
13(8)
Accounting Transactions
14(1)
Transaction Analysis
15(4)
Summary of Transactions
19(2)
The Financial Statements
21(4)
Income Statement
21(2)
Retained Earnings Statement
23(1)
Balance Sheet
23(1)
Statement of Cash Flows
23(2)
Appendix 1A Career Opportunities in Accounting
25(1)
Public Accounting
25(1)
Private Accounting
25(1)
Governmental Accounting
26(1)
Forensic Accounting
26(1)
"Show Me the Money"
26
2 The Recording Process
1(1)
Accidents Happen: MF Global Holdings
1(2)
Accounts, Debits, and Credits
3(5)
Debits and Credits
3(4)
Stockholders' Equity Relationships
7(1)
Summary of Debit/Credit Rules
7(1)
The Journal
8(3)
The Recording Process
8(1)
The Journal
9(2)
The Ledger and Posting
11(11)
The Ledger
11(1)
Posting
12(1)
Chart of Accounts
13(1)
The Recording Process Illustrated
14(6)
Summary Illustration of Journalizing and Posting
20(2)
The Trial Balance
22(1)
Limitations of a Trial Balance
23(1)
Locating Errors
23(1)
Dollar Signs and Underlining
23
3 Adjusting the Accounts
1(1)
Keeping Track of Groupons: Groupon
1(1)
Accrual-Basis Accounting and Adjusting Entries
2(5)
Fiscal and Calendar Years
3(1)
Accrual-versus Cash-Basis Accounting
3(1)
Recognizing Revenues and Expenses
3(2)
The Need for Adjusting Entries
5(1)
Types of Adjusting Entries
6(1)
Adjusting Entries for Deferrals
7(7)
Prepaid Expenses
7(4)
Unearned Revenues
11(3)
Adjusting Entries for Accruals
14(7)
Accrued Revenues
14(1)
Accrued Expenses
15(3)
Summary of Basic Relationships
18(3)
Adjusted Trial Balance and Financial Statements
21(4)
Preparing the Adjusted Trial Balance
22(1)
Preparing Financial Statements
22(3)
Appendix 3A Adjusting Entries for the Alternative Treatment of Deferrals
25(3)
Prepaid Expenses
26(1)
Unearned Revenues
27(1)
Summary of Additional Adjustment Relationships
28(1)
Appendix 3B Financial Reporting Concepts
28(1)
Qualities of Useful Information
28(1)
Assumptions in Financial Reporting
29(1)
Principles in Financial Reporting
29(2)
Cost Constraint
31
4 Completing the Accounting Cycle
1(1)
Everyone Likes to Win: Rhino Foods
1(2)
The Worksheet
3(5)
Steps in Preparing a Worksheet
3(4)
Preparing Financial Statements from a Worksheet
7(1)
Preparing Adjusting Entries from a Worksheet
8(1)
Closing the Books
8(7)
Preparing Closing Entries
9(2)
Posting Closing Entries
11(1)
Preparing a Post-Closing Trial Balance
12(3)
The Accounting Cycle and Correcting Entries
15(3)
Summary of the Accounting Cycle
15(1)
Reversing Entries---An Optional Step
15(1)
Correcting Entries---An Avoidable Step
15(3)
Classified Balance Sheet
18(6)
Current Assets
20(1)
Long-Term Investments
20(1)
Property, Plant, and Equipment
20(1)
Intangible Assets
21(1)
Current Liabilities
22(1)
Long-Term Liabilities
23(1)
Stockholders' (Owners') Equity
23(1)
Appendix 4A Reversing Entries
24(1)
Reversing Entries Example
25
5 Accounting for Merchandising Operations
1(1)
Buy Now, Vote Later: REI
1(2)
Merchandising Operations and Inventory Systems
3(3)
Operating Cycles
3(1)
Flow of Costs
4(2)
Recording Purchases Under a Perpetual System
6(5)
Freight Costs
8(1)
Purchase Returns and Allowances
9(1)
Purchase Discounts
9(1)
Summary of Purchasing Transactions
10(1)
Recording Sales Under a Perpetual System
11(4)
Sales Returns and Allowances
12(1)
Sates Discounts
13(1)
Data Analytics and Credit Sales
14(1)
The Accounting Cycle for a Merchandising Company
15(3)
Adjusting Entries
15(1)
Closing Entries
16(1)
Summary of Merchandising Entries
16(2)
Multiple-Step Income Statement
18(5)
Multiple-Step Income Statement
18(3)
Single-Step Income Statement
21(1)
Classified Balance Sheet
21(2)
Appendix 5A Merchandising Company Worksheet
23(1)
Using a Worksheet
23(1)
Appendix 5B Periodic Inventory System
24(1)
Determining Cost of Goods Sold Under a Periodic System
25(1)
Recording Merchandise Transactions
26(1)
Recording Purchases of Merchandise
26(1)
Recording Sales of Merchandise
27(1)
Journalizing and Posting Closing Entries
28(1)
Using a Worksheet
29
6 Inventories
1(1)
"Where Is That Spare Bulldozer Blade?": Caterpillar
1(1)
Classifying and Determining Inventory
2(5)
Classifying Inventory
3(1)
Determining Inventory Quantities
4(3)
Inventory Methods and Financial Effects
7(9)
Specific Identification
7(1)
Cost Flow Assumptions
8(5)
Financial Statement and Tax Effects of Cost Flow Methods
13(2)
Using Inventory Cost Flow Methods Consistently
15(1)
Effects of Inventory Errors
16(2)
Income Statement Effects
17(1)
Balance Sheet Effects
18(1)
Inventory Presentation and Analysis
18(4)
Presentation
18(1)
Lower-of-Cost-or-Net Realizable Value
19(1)
Analysis
20(2)
Appendix 6A Inventory Cost Flow Methods in Perpetual Inventory Systems
22(2)
First-In, First-Out (FIFO)
22(1)
Last-In, First-Out (LIFO)
23(1)
Average-Cost
23(1)
Appendix 6B Estimating Inventories
24(1)
Gross Profit Method
24(1)
Retail Inventory Method
25
7 Fraud, Internal Control, and Cash
1(1)
Minding the Money in Madison: Barriques
2(1)
Fraud and Internal Control
3(9)
Fraud
3(1)
The Sarbanes-Oxley Act
3(1)
Internal Control
4(1)
Principles of Internal Control Activities
4(6)
Data Analytics and Internal Controls
10(1)
Limitations of internal Control
11(1)
Cash Controls
12(7)
Cash Receipts Controls
12(3)
Cash Disbursements Controls
15(1)
Petty Cash Fund
16(3)
Control Features of a Bank Account
19(8)
Making Bank Deposits
19(1)
Writing Checks
20(1)
Electronic Funds Transfer (EFT) System
21(1)
Bank Statements
21(1)
Reconciling the Bank Account
22(5)
Reporting Cash
27(1)
Cash Equivalents
27(1)
Restricted Cash
28
8 Accounting for Receivables
1(1)
What's Cooking?: Nike
1(2)
Recognition of Accounts Receivable
3(2)
Types of Receivables
3(1)
Recognizing Accounts Receivable
3(2)
Valuation and Disposition of Accounts Receivable
5(9)
Valuing Accounts Receivable
5(7)
Disposing of Accounts Receivable
12(2)
Notes Receivable
14(5)
Determining the Maturity Date
15(1)
Computing Interest
16(1)
Recognizing Notes Receivable
16(1)
Valuing Notes Receivable
16(1)
Disposing of Notes Receivable
16(3)
Presentation and Analysis of Receivables
19(1)
Presentation
19(1)
Analysis
20(1)
Data Analytics and Receivables Management
21
9 Plant Assets, Natural Resources, and Intangible Assets
1(1)
A Tale of Two Airlines: American Airlines
2(1)
Plant Asset Expenditures
3(4)
Determining the Cost of Plant Assets
3(2)
Expenditures During Useful Life
5(2)
Depreciation Methods
7(9)
Factors in Computing Depreciation
8(1)
Depreciation Methods
9(5)
Depreciation and Income Taxes
14(1)
Revising Periodic Depreciation
15(1)
Impairments
16(1)
Plant Asset Disposals
16(3)
Sale of Plant Assets
17(1)
Retirement of Plant Assets
18(1)
Natural Resources and Intangible Assets
19(5)
Natural Resources
19(1)
Depletion
20(1)
Intangible Assets
20(1)
Accounting for Intangible Assets
21(1)
Types of Intangible Assets
22(1)
Research and Development Costs
23(1)
Statement Presentation and Analysis
24(3)
Presentation
24(1)
Analysis
25(2)
Appendix 9A Exchange of Plant Assets
27(1)
Loss Treatment
27(1)
Gain Treatment
28
10 Liabilities
1(1)
And Then There Were Two: Maxwell Car Company
1(2)
Accounting for Current Liabilities
3(5)
What Is a Current Liability?
3(1)
Notes Payable
3(1)
Sales Taxes Payable
4(1)
Unearned Revenues
5(1)
Current Maturities of Long-Term Debt
5(1)
Payroll and Payroll Taxes Payable
6(2)
Major Characteristics of Bonds
8(4)
Types of Bonds
8(1)
Issuing Procedures
9(1)
Bond Trading
9(1)
Determining the Market Price of a Bond
10(2)
Accounting for Bond Transactions
12(6)
Issuing Bonds at Face Value
13(1)
Discount or Premium on Bonds
13(1)
Issuing Bonds at a Discount
14(1)
Issuing Bonds at a Premium
15(2)
Redeeming Bonds at Maturity
17(1)
Redeeming Bonds Before Maturity
17(1)
Accounting for Long-Term Notes Payable
18(3)
Mortgage Notes Payable
18(1)
Lease Liabilities
19(2)
Reporting and Analyzing Liabilities
21(4)
Presentation
21(1)
Analysis
21(2)
Debt and Equity Financing
23(2)
Appendix 10A Straight-Line Amortization
25(2)
Amortizing Bond Discount
25(1)
Amortizing Bond Premium
26(1)
Appendix 10B Effective-Interest Amortization
27(1)
Amortizing Bond Discount
28(1)
Amortizing Bond Premium
29
11 Corporations: Organization, Stock Transactions, and Stockholders' Equity
1(1)
Oh Well, I Guess I'll Get Rich: Facebook
2(1)
Corporate Form of Organization
3(8)
Characteristics of a Corporation
3(3)
Forming a Corporation
6(1)
Stockholder Rights
6(2)
Stock Issue Considerations
8(2)
Corporate Capital
10(1)
Accounting for Stock Issuances
11(7)
Accounting for Common Stock
11(3)
Accounting for Preferred Stock
14(1)
Accounting for Treasury Stock
15(3)
Cash Dividends, Stock Dividends, and Stock Splits
18(9)
Cash Dividends
19(2)
Dividend Preferences
21(2)
Stock Dividends
23(2)
Stock Splits
25(2)
Reporting and Analyzing Stockholders' Equity
27(5)
Retained Earnings
27(1)
Retained Earnings Restrictions
28(1)
Balance Sheet Presentation of Stockholders' Equity
29(1)
Analysis of Stockholders' Equity
30(2)
Appendix 11A Stockholders' Equity Statement
32(1)
Appendix 11B Book Value per Share
33(1)
Book Value per Share Example
33(1)
Book Value versus Market Price
34
12 Statement of Cash Flows
1(1)
Got Cash?: Microsoft
2(1)
Usefulness and Format of the Statement of Cash Flows
3(3)
Usefulness of the Statement of Cash Flows
3(1)
Classification of Cash Flows
3(1)
Significant Noncash Activities
4(1)
Format of the Statement of Cash Flows
5(1)
Preparing the Statement of Cash Flows---Indirect Method
6(11)
Indirect and Direct Methods
7(1)
Indirect Method---Computer Services Company
7(2)
Step 1 Operating Activities
9(3)
Summary of Conversion to Net Cash Provided by Operating Activities---Indirect Method
12(1)
Step 2 Investing and Financing Activities
13(2)
Step 3 Net Change in Cash
15(2)
Analyzing the Statement of Cash Flows
17(2)
Free Cash Flow
17(2)
Appendix 12A Statement of Cash Flows---Direct Method
19(7)
Step 1 Operating Activities
19(5)
Step 2 Investing and Financing Activities
24(2)
Step 3 Net Change in Cash
26(1)
Appendix 12B Worksheet for the Indirect Method
26(5)
Preparing the Worksheet
27(4)
Appendix 12C Statement of Cash Flows---T-Account Approach
31(1)
13 Financial Analysis: The Big Picture
1(1)
It Pays to Be Patient: Warren Buffett
2(1)
Sustainable Income and Quality of Earnings
3(6)
Sustainable Income
3(4)
Quality of Earnings
7(2)
Horizontal Analysis and Vertical Analysis
9(6)
Horizontal Analysis
10(2)
Vertical Analysis
12(3)
Ratio Analysis
15(1)
Liquidity Ratios
16(1)
Solvency Ratios
17(1)
Profitability Ratios
17(1)
Financial Analysis and Data Analytics
18(1)
Comprehensive Example of Ratio Analysis
18
APPENDIX A Specimen Financial Statements: Apple Inc.
1(1)
APPENDIX B Specimen Financial Statements: PepsiCo, Inc.
1(1)
APPENDIX C Specimen Financial Statements: The Coca-Cola Company
1(1)
APPENDIX D Specimen Financial Statements: Amazon.com, Inc.
1(1)
APPENDIX E Specimen Financial Statements: Walmart Inc.
1(1)
APPENDIX F Specimen Financial Statements: Louis Vuitton
1(1)
APPENDIX G Time Value of Money
1(1)
Interest and Future Values
2(5)
Nature of Interest
2(1)
Future Value of a Single Amount
3(2)
Future Value of an Annuity
5(2)
Present Values
7(8)
Present Value Variables
7(1)
Present Value of a Single Amount
8(2)
Present Value of an Annuity
10(2)
Time Periods and Discounting
12(1)
Present Value of a Long-Term Note or Bond
12(3)
Capital Budgeting Situations
15(1)
Using Financial Calculators
16(1)
Present Value of a Single Sum
17(1)
Present Value of an Annuity
18(1)
Future Value of a Single Sum
18(1)
Future Value of an Annuity
18(1)
Internal Rate of Return
19(1)
Useful Applications of the Financial Calculator
19
APPENDIX H Reporting and Analyzing Investments
1(1)
Accounting for Debt Investments
1(3)
Why Corporations Invest
2(1)
Accounting for Debt Investments
3(1)
Accounting for Stock Investments
4(4)
Holdings of Less Than 20%
5(1)
Holdings Between 20% and 50%
6(1)
Holdings of More Than 50%
7(1)
Reporting Investments in Financial Statements
8(1)
Debt Securities
9(3)
Equity Securities
12(1)
Balance Sheet Presentation
12(2)
Presentation of Realized and Unrealized Gain or Loss
14
Company Index / Subject Index 1