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Financial Accounting Fundamentals 6th ed. [Minkštas viršelis]

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(Univ of Wisc Madison), , (Nassau Community College)
  • Formatas: Paperback / softback, 736 pages, aukštis x plotis x storis: 229x183x13 mm, weight: 476 g
  • Išleidimo metai: 07-Feb-2017
  • Leidėjas: McGraw Hill Higher Education
  • ISBN-10: 1259726916
  • ISBN-13: 9781259726910
Kitos knygos pagal šią temą:
Financial Accounting Fundamentals 6th ed.Didesnis paveikslėlis
  • Formatas: Paperback / softback, 736 pages, aukštis x plotis x storis: 229x183x13 mm, weight: 476 g
  • Išleidimo metai: 07-Feb-2017
  • Leidėjas: McGraw Hill Higher Education
  • ISBN-10: 1259726916
  • ISBN-13: 9781259726910
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9781259726910.html

Utilizing the first thirteen chapters of Wild’sbest-selling, Financial and Managerial Accounting text, FinancialAccounting Fundamentals respondsto the market’s request for a low-cost, succinct book; a book that balanceslarge and small businesses, and one that is contemporary, engaging, andaccessible for today’s students. Its innovation is reflected in its extensiveuse of small business examples, the integration of new technology learningtools, superior end-of-chapter material, and a highly engaging, pedagogicaldesign.

Preface v
1 Accounting in Business
2(50)
Importance of Accounting
4(3)
Users of Accounting Information
4(1)
Opportunities in Accounting
5(2)
Fundamentals of Accounting
7(5)
Ethics---A Key Concept
7(1)
Generally Accepted Accounting Principles
8(1)
International Standards
9(1)
Conceptual Framework
9(3)
Business Transactions and Accounting
12(6)
Accounting Equation
12(2)
Transaction Analysis
14(3)
Summary of Transactions
17(1)
Communicating with Users
18(4)
Income Statement
18(2)
Statement of Retained Earnings
20(1)
Balance Sheet
20(1)
Statement of Cash Flows
20(2)
Decision Analysis---Return on Assets
22(4)
Appendix 1A Return and Risk
26(1)
Appendix 1B Business Activities
26(24)
Global View
50(2)
2 Accounting for Business Transactions
52(46)
System of Accounts
54(4)
Source Documents
54(1)
The Account and Its Analysis
54(3)
Ledger and Chart of Accounts
57(1)
Double-Entry Accounting
58(2)
Debits and Credits
58(1)
Double-Entry System
59(1)
Analyzing and Processing Transactions
60(9)
Journalizing and Posting Transactions
60(3)
Processing Transactions---An Illustration
63(4)
Summarizing Transactions in a Ledger
67(2)
Trial Balance
69(5)
Preparing a Trial Balance
69(1)
Financial Statements Prepared from Trial Balance
70(4)
Decision Analysis---Debt Ratio
74(22)
Global View
96(2)
3 Adjusting Accounts for Financial Statements
98(70)
Timing and Reporting
100(2)
The Accounting Period
100(1)
Accrual Basis versus Cash Basis
100(1)
Recognizing Revenues and Expenses
101(1)
Framework for Adjustments
102(1)
Prepaid (Deferred) Expenses
102(5)
Prepaid Insurance
102(1)
Supplies
103(1)
Other Prepaid Expenses
104(1)
Depreciation
104(3)
Unearned (Deferred) Revenues
107(2)
Unearned Consulting Revenue
107(2)
Accrued Expenses
109(2)
Accrued Salaries Expense
109(1)
Accrued Interest Expense
110(1)
Accrued Revenues
111(3)
Accrued Services Revenue
112(1)
Accrued Interest Revenue
112(2)
Links to Financial Statements
114(1)
Trial Balance and Financial Statements
114(4)
Adjusted Trial Balance
114(1)
Preparing Financial Statements
115(3)
Closing Process
118(4)
Temporary and Permanent Accounts
118(1)
Recording Closing Entries
118(2)
Post-Closing Trial Balance
120(2)
Accounting Cycle
122(1)
Classified Balance Sheet
123(4)
Classification Structure
124(1)
Classification Categories
124(3)
Decision Analysis---Profit Margin and Current Ratio
127(4)
Appendix 3A Alternative Accounting for Prepayments
131(2)
Appendix 3B Work Sheet as a Tool
133(2)
Appendix 3C Reversing Entries
135(31)
Global View
166(2)
4 Accounting for Merchandising Operations
168(58)
Merchandising Activities
170(2)
Reporting Income for a Merchandiser
170(1)
Reporting Inventory for a Merchandiser
170(1)
Operating Cycle for a Merchandiser
171(1)
Inventory Systems
171(1)
Accounting for Merchandise Purchases
172(6)
Purchases without Cash Discounts
172(1)
Purchases with Cash Discounts
173(2)
Purchases with Returns and Allowances
175(1)
Purchases and Transportation Costs
176(2)
Accounting for Merchandise Sales
178(3)
Sales without Cash Discounts
178(1)
Sales with Cash Discounts
179(1)
Sales with Returns and Allowances
180(1)
Adjusting and Closing for Merchandisers
181(4)
Adjusting Entries for Merchandisers
182(1)
Preparing Financial Statements
183(1)
Closing Entries for Merchandisers
183(1)
Summary of Merchandising Entries
183(2)
More on Financial Statement Formats
185(4)
Multiple-Step Income Statement
185(1)
Single-Step Income Statement
186(1)
Classified Balance Sheet
187(2)
Decision Analysis---Acid-Test and Gross Margin Ratios
189(5)
Appendix 4A Accounting under the Periodic System
194(4)
Appendix 4B Work Sheet---Perpetual System
198(1)
Appendix 4C Adjusting Entries under New Revenue Recognition Rules
199(3)
Appendix 4D Accounting under the Net Method
202(22)
Global View
224(2)
5 Inventories and Cost of Sales
226(50)
Inventory Basics
228(1)
Determining Inventory Items
228(1)
Determining Inventory Costs
228(1)
Internal Controls and Taking a Physical Count
228(1)
Inventory Costing under a Perpetual System
229(9)
Inventory Cost Flow Assumptions
230(1)
Inventory Costing Illustration
230(1)
Specific Identification
231(1)
First-In, First-Out
232(1)
Last-In, First-Out
233(1)
Weighted Average
233(2)
Financial Statement Effects of Costing Methods
235(3)
Valuing Inventory at LCM and the Effects of Inventory Errors
238(4)
Lower of Cost or Market
238(1)
Financial Statement Effects of Inventory Errors
239(3)
Decision Analysis---Inventory Turnover and Days' Sales in Inventory
242(8)
Appendix 5A Inventory Costing under a Periodic System
250(4)
Appendix 6B Inventory Estimation Methods
254(21)
Global View
275(1)
6 Cash, Fraud, and Internal Controls
276(44)
Fraud and Internal Control
278(5)
Purpose of Internal Control
278(1)
Principles of Internal Control
278(2)
Technology, Fraud, and Internal Control
280(1)
Limitations of Internal Control
281(2)
Control of Cash
283(7)
Cash, Cash Equivalents, and Liquidity
283(1)
Cash Management
283(1)
Control of Cash Receipts
284(1)
Control of Cash Disbursements
285(5)
Banking Activities as Controls
290(8)
Basic Bank Services
291(1)
Bank Statement
292(1)
Bank Reconciliation
293(5)
Decision Analysis---Days' Sales Uncollected
298(2)
Appendix 6A Documentation and Verification
300(18)
Global View
318(2)
7 Accounting for Receivables
320(36)
Valuing Accounts Receivable
322(3)
Direct Write-Off Method
325(1)
Allowance Method
326(3)
Estimating Bad Debts
329(4)
Percent of Sales Method
329(1)
Percent of Receivables Method
330(1)
Aging of Receivables Method
331(2)
Notes Receivable
333(5)
Computing Maturity and Interest
334(1)
Recording Notes Receivable
335(1)
Valuing and Settling Notes
335(2)
Disposal of Receivables
337(1)
Decision Analysis---Accounts Receivable Turnover
338(17)
Global View
355(1)
8 Accounting for Long-Term Assets
356(44)
Section 1 Plant Assets
358(1)
Cost Determination
359(1)
Machinery and Equipment
359(1)
Buildings
359(1)
Land Improvements
359(1)
Land
359(1)
Lump-Sum Purchase
360(1)
Depreciation
360(8)
Factors in Computing Depreciation
361(1)
Depreciation Methods
361(5)
Partial-Year Depreciation
366(1)
Change in Estimates for Depreciation
366(1)
Reporting Depreciation
367(1)
Additional Expenditures
368(2)
Ordinary Repairs
369(1)
Betterments and Extraordinary Repairs
369(1)
Disposals of Plant Assets
370(3)
Discarding Plant Assets
370(1)
Selling Plant Assets
371(2)
Section 2 Natural Resources
373(1)
Cost Determination and Depletion
373(1)
Plant Assets Tied into Extracting
374(1)
Section 3 Intangible Assets
374(5)
Cost Determination and Amortization
375(1)
Types of Intangibles
375(4)
Decision Analysis---Total Asset Turnover
379(4)
Appendix 8A Exchanging Plant Assets
383(16)
Global View
399(1)
9 Accounting for Current Liabilities
400(46)
Known Liabilities
402(5)
Characteristics of Liabilities
402(2)
Accounts Payable
404(1)
Sales Taxes Payable
404(1)
Unearned Revenues
404(1)
Short-Term Notes Payable
405(2)
Payroll Liabilities
407(5)
Employee Payroll and Deductions
408(1)
Employer Payroll Taxes
409(1)
Internal Control of Payroll
410(1)
Multi-Period Known Liabilities
411(1)
Estimated Liabilities
412(3)
Health and Pension Benefits
412(1)
Vacation Benefits
412(1)
Bonus Plans
413(1)
Warranty Liabilities
413(1)
Multi-Period Estimated Liabilities
414(1)
Contingent Liabilities
415(2)
Accounting for Contingent Liabilities
415(1)
Applying Rules of Contingent Liabilities
415(11)
Uncertainties That Are Not Contingencies
426
Decision Analysis---Times Interest Earned Ratio
417(3)
Appendix 9A Payroll Reports, Records, and Procedures
420(6)
Appendix 9B Corporate Income Taxes
426(19)
Global View
445(1)
10 Accounting for Long-Term Liabilities
446(42)
Basics of Bonds
448(2)
Bond Financing
448(1)
Bond Trading
449(1)
Bond-Issuing Procedures
449(1)
Par Bonds
450(1)
Discount Bonds
451(3)
Bond Discount or Premium
451(1)
Issuing Bonds at a Discount
451(3)
Premium Bonds
454(4)
Issuing Bonds at a Premium
454(3)
Bond Retirement
457(1)
Long-Term Notes Payable
458(4)
Installment Notes
459(1)
Mortgage Notes and Bonds
460(2)
Decision Analysis---Debt Features and the Debt-to-Equity Ratio
462(4)
Appendix 10A Bond Pricing
466(2)
Appendix 10B Effective Interest Amortization
468(1)
Appendix 10C Leases and Pensions
469(17)
Global View
486(2)
11 Corporate Reporting and Analysis
488(44)
Corporate Form of Organization
490(3)
Characteristics of Corporations
490(1)
Corporate Organization and Management
491(1)
Stockholders of Corporations
491(1)
Basics of Capital Stock
492(1)
Common Stock
493(3)
Issuing Par Value Stock
493(1)
Issuing No-Par Value Stock
494(1)
Issuing Stated Value Stock
495(1)
Issuing Stock for Noncash Assets
495(1)
Dividends
496(4)
Cash Dividends
496(1)
Stock Dividends
497(2)
Stock Splits
499(1)
Preferred Stock
500(5)
Issuance of Preferred Stock
501(1)
Dividend Preference of Preferred Stock
501(1)
Reasons for Issuing Preferred Stock
502(3)
Treasury Stock
505(2)
Purchasing Treasury Stock
505(1)
Reissuing Treasury Stock
506(1)
Reporting of Equity
507(2)
Statement of Retained Earnings
507(1)
Statement of Stockholders' Equity
508(1)
Decision Analysis---Earnings per Share, Price-Earnings Ratio, Dividend Yield, and Book Value per Share
509(22)
Global View
531(1)
12 Reporting Cash Flows
532(54)
Basics of Cash Flow Reporting
534(5)
Purpose of the Statement of Cash Flows
534(1)
Importance of Cash Flows
534(1)
Measurement of Cash Flows
534(1)
Classification of Cash Flows
534(2)
Noncash Investing and Financing
536(1)
Format of the Statement of Cash Flows
536(1)
Preparing the Statement of Cash Flows
537(2)
Cash Flows from Operating
539(6)
Indirect and Direct Methods of Reporting
539(1)
Applying the Indirect Method
540(3)
Summary Adjustments for Indirect Method
543(2)
Cash Flows from Investing
545(1)
Three-Stage Process of Analysis
545(1)
Analyzing Noncurrent Assets
545(1)
Analyzing Additional Assets
546(1)
Cash Flows from Financing
546(4)
Three-Stage Process of Analysis
547(1)
Analyzing Noncurrent Liabilities
547(1)
Analyzing Equity
547(1)
Proving Cash Balances
548(2)
Summary Using T-Accounts
550(1)
Decision Analysis---Cash Flow Analysis
551(5)
Appendix 12A Spreadsheet Preparation of the Statement of Cash Flows
556(2)
Appendix 12B Direct Method of Reporting Operating Cash Flows
558(27)
Global View
585(1)
13 Analysis of Financial Statements
586
Basics of Analysis
588(1)
Purpose of Analysis
588(1)
Building Blocks of Analysis
588(1)
Information for Analysis
588(1)
Standards for Comparisons
589(1)
Tools of Analysis
589(1)
Horizontal Analysis
589(5)
Comparative Statements
589(3)
Trend Analysis
592(2)
Vertical Analysis
594(4)
Common-Size Statements
594(1)
Common-Size Graphics
595(3)
Ratio Analysis
598(10)
Liquidity and Efficiency
598(4)
Solvency
602(1)
Profitability
603(1)
Market Prospects
604(1)
Summary of Ratios
605(3)
Decision Analysis---Analysis Reporting
608(3)
Appendix 13A Sustainable Income
611(18)
Global View
629
Appendix A Financial Statement Information
1(1)
Apple
2(8)
Google
10(4)
Samsung
14
Appendix B Time Value of Money B
Appendix C Investments C
Appendix D* Partnership Accounting
Index 1(1)
Chart of Accounts
Brief Review Financial Reports and Tables
Selected Transactions and Relations 1(1)
Fundamentals and Analyses 2