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Financial Accounting: A Bridge to Decision Making 5th Revised edition [Multiple-component retail product]

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, (University of Alabama, USA),
  • Formatas: Multiple-component retail product, 700 pages, aukštis x plotis: 275x216 mm, col. Illustrations, Contains 1 Book and 1 CD-ROM
  • Išleidimo metai: 11-Apr-2003
  • Leidėjas: South-Western
  • ISBN-10: 0324183984
  • ISBN-13: 9780324183986
Kitos knygos pagal šią temą:
Financial Accounting: A Bridge to Decision Making 5th Revised editionDidesnis paveikslėlis
  • Formatas: Multiple-component retail product, 700 pages, aukštis x plotis: 275x216 mm, col. Illustrations, Contains 1 Book and 1 CD-ROM
  • Išleidimo metai: 11-Apr-2003
  • Leidėjas: South-Western
  • ISBN-10: 0324183984
  • ISBN-13: 9780324183986
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9780324183986.html
Raktažodžiai:
This text is written for a one semester course in introductory accounting, generally titled "Financial Accounting," and is written for students who have no prior knowledge of accounting and accounting systems. This text is appropriate for the course where heavy emphasis is on concepts, with some mention of procedures also included.
SECTION F1 The Accounting Information System
1(282)
Accounting and Organizations
2(42)
Information for Decisions
3(2)
The Purpose of Organizations
5(3)
Transformation of Resources
6(1)
Creating Value
7(1)
The Role of Accounting in Business Organizations
8(2)
The Structure of Business Organizations
10(6)
Business Ownership
10(1)
Management of Corporations
11(2)
Advantages of Corporations
13(1)
Disadvantages of Corporations
13(1)
Creditors
14(2)
Accounting and Business Decisions
16(4)
Risk and Return
16(4)
The Regulatory Environment of Accounting
20(2)
The Importance of Ethics
22(1)
A Short Introduction to Excel
23(21)
Identifying and Selecting Cells
23(1)
Referencing and Mathematical Operations
23(1)
Copying Cell Contents
24(1)
Changing Column Widths
24(1)
Menus
24(1)
Buttons
25(19)
Business Activities---The Source of Accounting Information
44(38)
Financing Activities
45(1)
Accounting for Business Activities
46(1)
Investing Activities
47(3)
Operating Activities
50(3)
Financial Reporting and Analysis
53(6)
The Income Statement
54(1)
The Balance Sheet
55(1)
The Statement of Cash Flows
56(1)
The Transformation Process
57(1)
Financial Analysis
58(1)
Debits and Credits: Another Way to Record Transactions
59(23)
Measuring Revenues and Expenses
82(46)
Accrual Accounting
83(1)
Revenue Transactions
84(3)
Expense Transactions
87(3)
Adjusting Account Balances
90(3)
Ledger Accounts
93(1)
Closing Entries and Financial Statements
94(6)
Summary of Account Balances
94(1)
Income Statement
94(1)
Closing Entries
95(3)
Payments to Owners
98(1)
Post-Closing Account Balances
98(1)
Balance Sheet
98(2)
Statement of Cash Flows
100(1)
Summary of Accounting Cycle
100(1)
Accounting and Ethics
100(28)
Reporting Earnings and Financial Position
128(51)
The Purpose of Financial Statements
129(1)
The Income Statement
130(6)
Gross Profit
131(1)
Operating Income
131(1)
Other Revenues and Expenses
132(1)
Income Taxes
132(1)
Net Income
132(1)
Earnings Per Share
132(1)
Other Reporting Issues
133(3)
The Balance Sheet
136(2)
Current Assets
136(1)
Property and Equipment
137(1)
Liabilities
137(1)
Stockholders' Equity
137(1)
Other Balance Sheet Content
138(4)
Other Current Assets
138(1)
Other Long-Term Assets
138(2)
Other Current Liabilities
140(1)
Other Long-Term Liabilities
140(1)
Stockholders' Equity and Comprehensive Income
140(2)
The Statement of Stockholders' Equity
142(1)
Use of Financial Statements
143(36)
Interrelationships among Financial Statements
143(1)
Limitations of Financial Statements
144(35)
Reporting Cash Flows
179(45)
The Statement of Cash Flows
180(1)
The Direct Format
180(5)
Operating Activities
181(3)
Investing Activities
184(1)
Financing Activities
184(1)
The Indirect Format
185(4)
Interpreting Cash Flows
189(35)
Full and Fair Reporting
224(31)
The Purpose of Accounting Regulation
225(3)
Sources of Accounting Regulation
226(2)
Creating Accounting Standards
228(3)
Standard-Setting Organizations
228(1)
The Standard-Setting Process
229(1)
The FASB's Conceptual Framework
230(1)
Disclosure and Fair Representation
231(7)
Summary Business Data
231(1)
Management's Discussion and Analysis
231(2)
Notes to the Financial Statements
233(2)
The Auditors' Report
235(2)
Report of Management Responsibilities
237(1)
Internal Controls
238(3)
Management Philosophy
238(1)
Business Ethics
238(2)
Computer System Controls
240(1)
Human Resources Controls
240(1)
Physical Controls
241(1)
Conclusion
241(1)
The Responsibilities of Accountants
241(14)
Computerized Accounting Systems
255(28)
Components of a Computerized Accounting System
256(2)
Data Processing in a Computerized System
258(3)
Accounting System Modules
261(5)
The Sales Module
261(2)
The Purchasing and Inventory Management Module
263(1)
The Human Resources Module
264(1)
The Production Module
265(1)
The Structure of Accounting Systems
266(2)
An Illustration of an Accounting System
268(15)
Copying and Opening the Database
268(1)
Database Contents
268(1)
Tables
269(1)
Entering Transactions
269(1)
Sales Orders
269(1)
Shipping Information
270(1)
Receiving Goods
271(1)
Billing Customers
272(1)
Reporting Sales and Income
272(1)
Cash Receipts and Accounts Receivable
272(1)
Summary
273(10)
SECTION F2 Analysis and Interpretation of Financial Accounting Information
283
The Time Value of Money
284(35)
Future Value
285(7)
Compound Interest
286(2)
Future Value of an Annuity
288(4)
Present Value
292(4)
Present Value of an Annuity
294(2)
Loan Payments and Amortization
296(4)
Unequal Payments
300(1)
Combining Single Amounts and Annuities
301(1)
Summary of Future and Present Value Concepts
301(18)
Financing Activities
319(43)
Types of Obligations
320(1)
Debt Obligations
321(6)
Short-Term Debt
321(1)
Long-Term Debt
321(2)
Debt Transactions
323(4)
Financial Reporting of Debt
327(1)
Other Obligations
328(3)
Contingencies
328(1)
Commitments
329(1)
Capital Leases
329(2)
Stockholders' Equity
331(3)
Contributed Capital
332(1)
Retained Earnings
333(1)
Changes in Stockholders' Equity
334(3)
Equity Transactions
334(2)
Cash Dividends
336(1)
Issuing New Stock
336(1)
Stock Dividends
336(1)
Preferred Stock
337(2)
International Reporting of Financing Activities
339(1)
Other Related Topics
339(23)
Stock Options
339(1)
Noncontrolling Interest
340(1)
Appropriation of Retained Earnings
340(1)
Foreign Currency Adjustments
340(22)
Analysis of Financing Activities
362(40)
Financing Decisions
363(5)
Capital Structure Decisions
363(2)
The Effect of Financial Leverage
365(3)
Effects of Financing Decisions on Cash Flow and Liquidity
368(1)
Dividend Decisions
368(1)
Other Financing Alternatives
369(1)
Interpretation of Financing Activities
369(2)
A General Overview
370(1)
Comparing Capital Structures
371(1)
The Effect of Financial Leverage on Risk and Return
371(2)
Other Risk Considerations
373(2)
Financing Activities and Company Value
375(27)
Investing Activities
402(44)
Types of Assets
403(1)
Property, Plant, and Equipment
404(8)
Plant Asset Cost
405(1)
Depreciation
406(6)
Disposing of Plant Assets
412(1)
Natural Resources
412(1)
Long-Term and Short-Term Investments
413(6)
Types of Securities
413(1)
Held-To-Maturity Securities
414(1)
Trading Securities and Available-for-Sale Securities---Investments in Debt
415(1)
Trading Securities and Available-for-Sale Securities---Investments in Equity
416(2)
Short-Term Investments
418(1)
Intangible Assets
419(1)
Other Long-Term Assets
420(1)
Financial Reporting of Investing Activities
420(2)
Other Investment Issues
422(24)
Equity Method
422(1)
Consolidations
423(23)
Analysis of Investing Activities
446(33)
Investing Decisions
447(6)
Investment Decisions and Profit
448(2)
Investment Decisions and Risk
450(3)
Interpretation of Investing Activities
453(3)
Identifying Investing Activities
453(1)
The Importance of Asset Growth
454(1)
Measuring the Effects of Growth
454(2)
The Effect of Investment on Effectiveness and Efficiency
456(2)
Investing Activities and Creditor Decisions
458(21)
Operating Activities
479(51)
Basic Operating Activities
480(1)
Revenues and Receivables
481(6)
Recognizing Revenue for Long-Term Contracts
481(1)
Sales Discounts and Returns
482(3)
Uncollectible Accounts
485(1)
Warranty Costs
486(1)
Inventories and Cost of Goods Sold
487(4)
Reporting Inventories and Cost of Goods Sold
488(3)
Measuring Inventory
491(7)
Perpetual and Periodic Inventory Methods
491(4)
Inventory Estimation and Income Taxes
495(2)
Comparing Inventory Costs among Companies
497(1)
Other Operating Activities and Income Statement Items
498(4)
Operating Expenses
499(1)
Other Revenues and Expenses
500(1)
Income Taxes
500(1)
Nonrecurring Gains and Losses
500(2)
Other Topics
502(28)
Equity Income
502(1)
Noncontrolling Interest in Income
502(1)
Deferred Compensation
503(27)
Analysis of Operating Activities
530
Operating Decisions
531(1)
Developing an Operating Strategy
532(3)
Interpretation of Operating Activities
535(6)
Cost Leadership and Product Differentiation Strategies
535(2)
Comparing Accrual and Cash Flow Measures of Operating Performance
537(1)
Further Evaluation of Operating Strategy
537(3)
Linking Operating and Investing Activities with Financing Activities
540(1)
The Big Picture
541
Appendix A Coca-Cola Annual Report: Letter to Shareholders 1(1)
Appendix B General Mills, Inc. 2002 Annual Report 1(1)
Appendix C Sources of Information About Companies and Industries 1(1)
Glossary 1(1)
Index 1