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Financial Accounting, Student Value Edition Plus Mylab Accounting with Pearson Etext -- Access Card Package 11th ed. [Multiple-component retail product]

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  • Formatas: Multiple-component retail product, 912 pages, aukštis x plotis x storis: 274x211x30 mm, weight: 1724 g, Contains 1 Book
  • Išleidimo metai: 30-Apr-2016
  • Leidėjas: Pearson
  • ISBN-10: 0134417364
  • ISBN-13: 9780134417363
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Financial Accounting, Student Value Edition Plus Mylab Accounting with Pearson Etext -- Access Card Package 11th ed.Didesnis paveikslėlis
  • Formatas: Multiple-component retail product, 912 pages, aukštis x plotis x storis: 274x211x30 mm, weight: 1724 g, Contains 1 Book
  • Išleidimo metai: 30-Apr-2016
  • Leidėjas: Pearson
  • ISBN-10: 0134417364
  • ISBN-13: 9780134417363
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9780134417363.html

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Note: This is the loose leaf edition of Financial Accounting, Student Value Edition.

 

A User-Focused Approach and Solid Foundation in the Construction and Analysis of Financial Statements for Use in Future Careers

 

Financial Accounting Student Value Edition gives readers a solid foundation in the fundamentals of accounting and the basics of Financial Statements, and then builds upon that foundation to offer more advanced/challenging concepts and problems. This scaffolded approach helps readers to better understand the meaning and relevance of financial information, see its relevance within a real-world context, as well as develop the skills needed to analyze financial information in their career.

 

While maintaining hallmark features of accuracy, readability, ease of understanding, and a wealth of accessible algorithmic problems, the Eleventh Edition includes updated explanations, coverage, and ratio analysis with decision-making guidelines. These latest methodologies and technology ensure that readers learn basic concepts in accounting in a way that is relevant, stimulating, and fun, while exercises and examples from real-world companies help readers gain a better grasp of the material.

 

MyAccountingLab  is an online homework, tutorial, and assessment program designed to work with this text to engage students and improve results. Within its structured environment, students practice what they learn, test their understanding, and pursue a personalized study plan that helps them better absorb course material and understand difficult concepts. 

 

0134417364 / 9780134417363 Financial Accounting, Student Value Edition Plus MyAccountingLab with Pearson eText -- Access Card Package 11/e

 

Package consists of:   

0134065832 / 9780134065830 Financial Accounting, Student Value Edition 11/e

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Preface xv
Visual Walk-Through xviii
Chapter 1 The Financial Statements 1(59)
Spotlight: The Walt Disney Company
1(3)
Explain Why Accounting Is the Language of Business
4(3)
Who Uses Accounting Information?
4(1)
Two Kinds of Accounting: Financial Accounting and Management Accounting
5(1)
Organizing a Business
5(2)
Explain and Apply Underlying Accounting Concepts, Assumptions, and Principles
7(4)
The Entity Assumption
8(1)
The Continuity (Going-Concern) Assumption
8(1)
The Historical Cost Principle
9(1)
The Stable-Monetary-Unit Assumption
9(2)
Apply the Accounting Equation to Business Organizations
11(3)
Assets and Liabilities
11(1)
Owners' Equity
12(2)
Evaluate Business Operations Through the Financial Statements
14(10)
The Income Statement Measures Operating Performance
15(3)
The Statement of Retained Earnings Shows What a Company Did with Its Net Income
18(1)
The Balance Sheet Measures Financial Position
19(3)
The Statement of Cash Flows Measures Cash Receipts and Payments
22(2)
Construct Financial Statements and Analyze the Relationships Among Them
24(2)
Evaluate Business Decisions Ethically
26(4)
American Institute of Certified Public Accountants Code of Professional Conduct
28(2)
End-of-Chapter Summary Problem
30(30)
Chapter 2 Transaction Analysis 60(61)
Spotlight: The Walt Disney Company Records Millions of Transactions a Year!
60(1)
Explain What a Transaction Is
61(1)
Define "Account," and List and Differentiate Between Different Types of Accounts
62(2)
Assets
62(1)
Liabilities
63(1)
Stockholders' (Owners') Equity
63(1)
Show the Impact of Business Transactions on the Accounting Equation
64(11)
Example: Alladin Travel, Inc.
64(6)
Transactions and Financial Statements
70(3)
Mid-Chapter Summary Problem
73(2)
Analyze the Impact of Business Transactions on Accounts
75(3)
The T-Account
75(1)
Increases and Decreases in the Accounts: The Rules of Debit and Credit
75(2)
Additional Stockholders' Equity Accounts: Revenues and Expenses
77(1)
Record (Journalize and Post) Transactions in the Books
78(7)
Copying Information (Posting) from the Journal to the Ledger
79(1)
The Flow of Accounting Data
80(4)
Accounts after Posting to the Ledger
84(1)
Construct and Use a Trial Balance
85(6)
Analyzing Accounts
86(1)
Correcting Accounting Errors
87(1)
Chart of Accounts
87(1)
The Normal Balance of an Account
88(1)
Account Formats
88(1)
Analyzing Transactions Using Only T-Accounts
89(2)
End-of-Chapter Summary Problem
91(30)
Chapter 3 Accrual Accounting & Income 121(78)
Spotlight: September Is Busy at Walt Disney World Headquarters
121(1)
Explain How Accrual Accounting Differs from Cash-Basis Accounting
122(2)
Accrual Accounting and Cash Flows
123(1)
The Time-Period Concept
124(1)
Apply the Revenue and Expense Recognition Principles
124(3)
The Revenue Principle
124(1)
The Expense Recognition Principle
125(2)
Ethical Issues in Accrual Accounting
127(1)
Adjust the Accounts
127(14)
Which Accounts Need to Be Updated (Adjusted)?
127(1)
Categories of Adjusting Entries
128(1)
Prepaid Expenses
128(3)
Depreciation of Plant Assets
131(3)
Accrued Expenses
134(1)
Accrued Revenues
135(1)
Unearned Revenues
136(2)
Summary of the Adjusting Process
138(2)
The Adjusted Trial Balance
140(1)
Construct the Financial Statements
141(7)
Mid-Chapter Summary Problem
143(5)
Close the Books
148(4)
Classifying Assets and Liabilities Based on Their Liquidity
150(1)
Reporting Assets and Liabilities: The Walt Disney Company
150(1)
Formats for the Financial Statements
150(2)
Analyze and Evaluate a Company's Debt-Paying Ability
152(6)
Net Working Capital
153(1)
Current Ratio
153(1)
Debt Ratio
154(1)
How Do Transactions Affect the Ratios?
154(4)
End-of-Chapter Summary Problem
158(41)
Chapter 4 Internal Control & Cash 199(50)
Spotlight: Cooking the Books at Green Valley Coffee Company: $10 Million Is a Lot of Beans!
199(3)
Describe Fraud and Its Impact
202(2)
Fraud and Ethics
204(1)
Explain the Objectives and Components of Internal Control
204(8)
The Sarbanes-Oxley Act (SOX)
205(1)
The Components of Internal Control
206(1)
Internal Control Procedures
207(2)
Information Technology
209(1)
Safeguard Controls
210(1)
Internal Controls for E-Commerce
210(1)
Security Measures
211(1)
The Limitations of Internal Control-Costs and Benefits
211(1)
Design and Use a Bank Reconciliation
212(9)
Signature Card
212(1)
Deposit Ticket
212(1)
Check
212(1)
Bank Statement
213(1)
Bank Reconciliation
213(1)
Preparing the Bank Reconciliation
214(3)
Online Banking
217(2)
Mid-Chapter Summary Problem
219(2)
Evaluate Internal Controls Over Cash Receipts and Cash Payments
221(3)
Cash Receipts over the Counter
221(1)
Cash Receipts by Mail
221(1)
Controls over Payment by Check
222(2)
Construct and Use a Cash Budget
224(2)
Report Cash on the Balance Sheet
226(1)
Compensating Balance Agreements
226(1)
End-of-Chapter Summary Problem
227(22)
Chapter 5 Short-Term Investments & Receivables 249(59)
Spotlight: Amazing Apple! Short-Term Investments and Accounts Receivable Are 14Times as Large as Inventories!
249(2)
Account for Short-Term Investments
251(7)
Reasons to Invest in Other Companies
251(1)
Trading Securities
252(4)
Reporting on the Balance Sheet and the Income Statement
256(1)
Ethics and the Current Ratio
256(1)
Mid-Chapter Summary Problem
257(1)
Apply GAAP for Proper Revenue Recognition
258(5)
Shipping Terms
261(1)
Collection Within (vs. Outside) the Discount Period
261(1)
Sales Refunds, Returns, and Allowances
261(2)
Account for and Control Accounts Receivable
263(3)
Types of Receivables
263(1)
Internal Controls Over Cash Collections on Account
264(1)
How Do We Manage the Risk of Not Collecting?
264(2)
Evaluate Collectibility Using the Allowance for Uncollectible Accounts
266(7)
Allowance Method
267(5)
Direct Write-Off Method
272(1)
Computing Cash Collections from Customers
272(1)
Account for Notes Receivable
273(3)
Accounting for Notes Receivable
274(2)
Show How to Speed Up Cash Flow from Receivables
276(2)
Credit Card or Bankcard Sales
276(1)
Selling (Factoring) Receivables
277(1)
Reporting on the Statement of Cash Flows
277(1)
Evaluate Liquidity Using Two New Ratios
278(2)
Quick (Acid-Test) Ratio
278(1)
Accounts Receivable Turnover and Days' Sales Outstanding
278(2)
End-of-Chapter Summary Problem
280(28)
Chapter 6 Inventory & Cost of Goods Sold 308(63)
Spotlight: Under Armour, Inc.: It's About More than Clothing!
308(3)
Show How to Account for Inventory
311(5)
Sale Price vs. Cost of Inventory
312(2)
Accounting for Inventory in the Perpetual System
314(2)
Apply and Compare Various Inventory Cost Methods
316(8)
What Goes into Inventory Cost?
316(1)
Apply the Various Inventory Costing Methods
317(2)
Compare the Effects of FIFO, LIFO, and Average Cost on Cost of Goods Sold, Gross Profit, and Ending Inventory
319(1)
Keeping Track of Perpetual Inventories under LIFO and Weighted-Average Cost Methods
320(1)
The Tax Advantage of LIFO
321(1)
Mid-Chapter Summary Problem
322(2)
Explain and Apply Underlying GAAP for Inventory
324(2)
Disclosure Principle
324(1)
Lower-of-Cost-or-Market Rule
324(2)
Compute and Evaluate Gross Profit (Margin) Percentage, Inventory Turnover, and Days' Inventory Outstanding (DIO)
326(2)
Gross Profit Percentage
326(1)
Inventory Turnover
327(1)
Use the COGS Model to Make Management Decisions
328(2)
Computing Budgeted Purchases
329(1)
Estimating Inventory by the Gross Profit Method
329(1)
Analyze Effects of Inventory Errors
330(3)
End-of-Chapter Summary Problem
333(38)
Chapter 7 Plant Assets, Natural Resources, & Intangibles 371(67)
Spotlight: FedEx Corporation
371(3)
Measure and Account for the Cost of Plant Assets
374(2)
Land
374(1)
Buildings, Machinery, and Equipment
374(1)
Land Improvements and Leasehold Improvements
375(1)
Lump-Sum (or Basket) Purchases of Assets
375(1)
Distinguish a Capital Expenditure from an Immediate Expense
376(2)
Measure and Record Depreciation on Plant Assets
378(13)
How to Measure Depreciation
379(1)
Depreciation Methods
379(5)
Comparing Depreciation Methods
384(2)
Mid-Chapter Summary Problem
386(1)
Other Issues in Accounting for Plant Assets
387(1)
Depreciation for Tax Purposes
387(2)
Depreciation for Partial Years
389(1)
Changing the Useful Life of a Depreciable Asset
389(2)
Fully Depreciated Assets
391(1)
Analyze the Effect of a Plant Asset Disposal
391(5)
Disposing of a Fully Depreciated Asset for No Proceeds
392(1)
Selling a Plant Asset
392(1)
Exchanging a Plant Asset
393(1)
T-Accounts for Analyzing Plant Asset Transactions
394(2)
Apply GAAP for Natural Resources and Intangible Assets
396(3)
Accounting for Natural Resources
396(1)
Accounting for Intangible Assets
397(1)
Accounting for Specific Intangibles
397(2)
Accounting for Research and Development Costs
399(1)
Explain the Effect of an Asset Impairment on the Financial Statements
399(2)
Analyze Rate of Return on Assets
401(2)
DuPont Analysis: A More Detailed View of ROA
402(1)
Analyze the Cash Flow Impact of Long-Lived Asset Transactions
403(3)
End-of-Chapter Summary Problem
406(32)
Chapter 8 Long-Term Investments & the Time Value of Money 438(54)
Spotlight: Intel Holds Several Different Types of Investments
438(3)
Stock and Bond Prices
440(1)
Reporting Investments on the Balance Sheet
440(1)
Analyze and Report Investments in Held-to-Maturity Debt Securities
441(2)
Analyze and Report Investments in Available-for-Sale Securities
443(4)
Accounting Methods for Long-Term Stock Investments
443(2)
The Fair Value Adjustment
445(1)
Selling an Available-for-Sale Investment
446(1)
Analyze and Report Investments in Affiliated Companies Using the Equity Method
447(3)
Buying a Large Stake in Another Company
447(1)
Accounting for Equity-Method Investments
448(2)
Analyze and Report Controlling Interests in Other Corporations Using Consolidated Financial Statements
450(8)
Why Buy Controlling Interest in Another Company?
450(1)
Consolidation Accounting
450(1)
The Consolidated Balance Sheet and the Related Work Sheet
451(1)
Goodwill and Noncontrolling Interest
452(1)
Income of a Consolidated Entity
452(2)
Mid-Chapter Summary Problem
454(2)
Consolidation of Foreign Subsidiaries
456(1)
Foreign Currencies and Exchange Rates
456(1)
The Foreign-Currency Translation Adjustment
457(1)
Report Investing Activities on the Statement of Cash Flows
458(1)
Explain the Impact of the Time Value of Money on Certain Types of Investments
459(8)
Present Value
460(1)
Present-Value Tables
461(1)
Present Value of an Ordinary Annuity
462(1)
Using Microsoft Excel to Calculate Present Value
463(2)
Using the PV Model to Compute Fair Value of Available-for-Sale Investments
465(1)
Present Value of an Investment in Bonds
465(2)
End-of-Chapter Summary Problems
467(25)
Chapter 9 Liabilities 492(72)
Spotlight: Southwest Airlines: Flying High!
492(2)
Account for Current and Contingent Liabilities
494(10)
Current Liabilities of Known Amount
494(6)
Current Liabilities That Must Be Estimated
500(1)
Contingent Liabilities
501(1)
Are All Liabilities Reported on the Balance Sheet?
502(1)
Summary of Current Liabilities
503(1)
Mid-Chapter Summary Problem
503(1)
Account for Bonds Payable and Interest Expense with Straight-Line Amortization
504(8)
Bonds: An Introduction
504(3)
Issuing Bonds Payable at Par (Face Value)
507(2)
Issuing Bonds Payable at a Discount
509(1)
Issuing Bonds Payable at a Premium
510(2)
Account for Bonds Payable and Interest Expense with Effective Interest Amortization
512(9)
Issuing Bonds Payable at a Discount
512(1)
Interest Expense on Bonds Issued at a Discount
513(3)
Partial-Period Interest Amounts
516(1)
Issuing Bonds Payable at a Premium
516(3)
Should We Retire Bonds Payable Before Their Maturity?
519(1)
Convertible Bonds and Notes
520(1)
Analyze and Differentiate Financing with Debt Versus Equity
521(3)
The Leverage Ratio
522(1)
The Times-Interest-Earned Ratio
523(1)
Understand Other Long-Term Liabilities
524(3)
Leases
524(1)
Types of Leases
524(1)
Do Lessees Prefer Operating Leases or Capital Leases?
525(1)
Pensions and Postretirement Liabilities
526(1)
Report Liabilities on the Financial Statements
527(2)
Reporting on the Balance Sheet
528(1)
Reporting Financing Activities on the Statement of Cash Flows
528(1)
End-of-Chapter Summary Problems
529(35)
Chapter 10 Stockholders' Equity 564(67)
Spotlight: The Home Depot: BuildingToward Success
564(2)
Explain the Features of a Corporation
566(5)
Organizing a Corporation
567(1)
Stockholders' Rights
568(1)
Stockholders' Equity
569(1)
Classes of Stock
569(2)
Account for the Issuance of Stock
571(7)
Common Stock
571(3)
A Stock Issuance for Other Than Cash Can Create an Ethical Challenge
574(1)
Preferred Stock
575(1)
Mid-Chapter Summary Problem
576(1)
Authorized, Issued, and Outstanding Stock
577(1)
Show How Treasury Stock Affects a Company
578(3)
How Is Treasury Stock Recorded?
578(1)
Retirement of Treasury Stock
579(1)
Resale of Treasury Stock
579(1)
Issuing Stock for Employee Compensation
580(1)
Summary of Treasury-Stock Transactions
581(1)
Account for Retained Earnings, Dividends, and Splits
581(6)
Should the Company Declare and Pay Cash Dividends?
582(1)
Cash Dividends
582(1)
Analyzing the Stockholder's Equity Accounts
583(1)
Dividends on Preferred Stock
584(1)
Stock Dividends
585(1)
Stock Splits
586(1)
Summary of the Effects on Assets, Liabilities, and Stockholders' Equity
587(1)
Use Stock Values in Decision Making
587(4)
Market, Redemption, Liquidation, and Book Value
587(2)
ROE: Relating Profitability to Stockholder Investment
589(2)
Report Stockholders' Equity Transactions in the Financial Statements
591(4)
Statement of Cash Flows
591(1)
Statement of Stockholders' Equity
592(1)
A Detailed Stockholders' Equity Section of the Balance Sheet
593(2)
End-of-Chapter Summary Problems
595(36)
Chapter 11 Evaluating Performance: Earnings Quality, the Income Statement, & the Statement of Comprehensive Income 631(47)
Spotlight: The Gap, Inc.: It's About Earnings
631(2)
Evaluate Quality of Earnings
633(4)
Revenue Recognition
634(1)
Cost of Goods Sold and Gross Profit (Gross Margin)
635(1)
Operating and Other Expenses
636(1)
Operating Income (Earnings)
636(1)
Account for Foreign-Currency Gains and Losses
637(2)
Dollars Versus Foreign Currency
637(1)
Reporting Foreign-Currency Gains and Losses on the Income Statement
638(1)
Reporting Foreign-Currency Exchange Gains and Losses on Cash and Cash Equivalents in the Statement of Cash Flows
639(1)
Should We Hedge Our Foreign-Currency-Transaction Risk?
639(1)
Account for Other Items on the Income Statement
639(5)
Interest Expense and Interest Income
639(1)
Corporate Income Taxes
639(2)
Which Income Number Predicts Future Profits?
641(1)
Discontinued Operations
642(1)
Accounting Changes
643(1)
Compute Earnings per Share
644(1)
Analyze the Statement of Comprehensive Income, Footnotes, and Supplemental Disclosures
645(3)
Reporting Comprehensive Income
645(1)
For Additional Details, Don't Forget the Footnotes
646(2)
Nonfinancial Reports
648(1)
Differentiate Management's and Auditors' Responsibilities in Financial Reporting
648(3)
Management's Responsibility
648(1)
Auditor Report
648(3)
End-of-Chapter Summary Problems
651(27)
Chapter 12 The Statement of Cash Flows 678(72)
Spotlight: Google: The Ultimate Answer (and Cash) Machine
678(2)
Identify the Purposes of the Statement of Cash Flows
680(2)
How's Your Cash Flow? Telltale Signs of Financial Difficulty
681(1)
Distinguish Among Operating, Investing, and Financing Activities
682(1)
Two Formats for Operating Activities
683(1)
Prepare a Statement of Cash Flows by the Indirect Method
683(14)
Cash Flows from Operating Activities
685(4)
Cash Flows from Investing Activities
689(1)
Cash Flows from Financing Activities
690(3)
Noncash Investing and Financing Activities
693(1)
Mid-Chapter Summary Problem
694(3)
Prepare a Statement of Cash Flows by the Direct Method
697(11)
Cash Flows from Operating Activities
699(1)
Depreciation, Depletion, and Amortization Expense
700(1)
Cash Flows from Investing Activities
700(1)
Cash Flows from Financing Activities
700(1)
Noncash Investing and Financing Activities
700(2)
Computing Operating Cash Flows by the Direct Method
702(3)
Computing Investing and Financing Cash Flows
705(1)
Measuring Cash Adequacy: Free Cash Flow
706(2)
End-of-Chapter Summary Problems
708(42)
Chapter 13 Financial Statement Analysis 750(81)
Spotlight: Under Armour, Inc., Is a "Red-Hot" Competitor!
750(4)
It Starts with the Big Picture
752(2)
Perform Horizontal Analysis
754(5)
Illustration: Under Armour, Inc.
754(4)
Trend Percentages
758(1)
Perform Vertical Analysis
759(3)
Illustration: Under Armour, Inc.
759(3)
Prepare Common-Size Financial Statements
762(1)
Benchmarking
762(1)
Benchmarking Against a Key Competitor
763(1)
Analyze the Statement of Cash Flows
763(4)
Mid-Chapter Summary Problem
766(1)
Use Ratios to Make Business Decisions
767(3)
Remember to Start at the Beginning: Company and Industry Information
768(2)
Now Let's Do the Numbers
770(1)
Measuring Ability to Pay Current Liabilities
770(14)
Measuring Turnover and the Cash Conversion Cycle
773(3)
Measuring Leverage: Overall Ability to Pay Debts
776(1)
Measuring Profitability
777(4)
Analyzing Stock as an Investment
781(2)
The Limitations of Ratio Analysis
783(1)
Use Other Measures to Make Investment Decisions
784(4)
Economic Value Added (EVA®)
784(1)
Red Flags in Financial Statement Analysis
785(1)
Efficient Markets
785(3)
End-of-Chapter Summary Problems
788(43)
Appendix A: Apple Inc. Annual Report 2014 831(20)
Appendix B: Under Armour, Inc. Annual Report 2014 851(16)
Appendix C: Typical Charts Of Accounts For Different Types Of Businesses 867(2)
Appendix D: Summary Of Generally Accepted Accounting Principles (Gaap) 869(2)
Appendix E: Summary Of Differences Between U.S. GAAP And IFRS Cross Referenced To
Chapter		 871(3)
Company Index 874(3)
GLINDEX 877