Atnaujinkite slapukų nuostatas

Financial Accounting, Student Value Edition Plus Mylab Accounting with Pearson Etext -- Access Card Package 12th ed. [Multiple-component retail product]

3.33/5 (3 ratings by Goodreads)
, ,
  • Formatas: Multiple-component retail product, 912 pages, aukštis x plotis x storis: 274x208x28 mm, weight: 1542 g, Contains 1 Book
  • Išleidimo metai: 03-Apr-2018
  • Leidėjas: Pearson
  • ISBN-10: 0134833155
  • ISBN-13: 9780134833156
Kitos knygos pagal šią temą:
Financial Accounting, Student Value Edition Plus Mylab Accounting with Pearson Etext -- Access Card Package 12th ed.Didesnis paveikslėlis
  • Formatas: Multiple-component retail product, 912 pages, aukštis x plotis x storis: 274x208x28 mm, weight: 1542 g, Contains 1 Book
  • Išleidimo metai: 03-Apr-2018
  • Leidėjas: Pearson
  • ISBN-10: 0134833155
  • ISBN-13: 9780134833156
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9780134833156.html

NOTE: This edition features the same content as the traditional text in a convenient, three-hole-punched, loose-leaf version. Student Value Editions also offer a great value; this format costs significantly less than a new textbook. Before purchasing, check with your instructor or review your course syllabus to ensure that you select the correct ISBN. For Student Value Editions that include MyLab&; or Mastering&;, several versions may exist for each title -- including customized versions for individual schools -- and registrations are not transferable. In addition, you may need a Course ID, provided by your instructor, to register for and use MyLab or Mastering platforms.


For courses in introductory financial accounting.

This package includes MyLab Accounting.


A student-centered approach to financial accounting

Accounting is the language of business, and understanding the role accounting plays in business is critical to a student&;s success in earning a business degree. Financial Accounting puts the focus on the purpose of Accounting in business. With student-friendly examples and streamlined chapters, the 12th Edition delivers a student-centric approach to learning financial accounting. The time-tested resources like the award-winning Accounting in the Headlines blog; author-created Learning Objective videos, and Turnkey Case Resources, help students grasp the practical concepts of accounting, so that they can put them into practice in their future business careers. 


Personalize learning with MyLab Accounting

By combining trusted author content with digital tools and a flexible platform, MyLab personalizes the learning experience and improves results for each student.

 

0134833155 / 9780134833156 Financial Accounting, Student Value Edition Plus MyLab Accounting with Pearson eText -- Access Card Package 


Package consists of:

  • 0134727061 / 9780134727066 Financial Accounting, Student Value Edition
  • 0134727673 / 9780134727677 MyLab Accounting with Pearson eText -- Access Card -- for Financial Accounting
Preface xvi
Chapter 1 The Financial Statements
1(59)
Spotlight | The Walt Disney Company
1(2)
Explain Why Accounting Is Critical to Businesses
3(2)
Describe the Decision Makers Who Use Accounting
3(1)
Describe the Two Types of Accounting and Who Uses Each Type
4(1)
Explain How Businesses Are Organized
4(1)
Explain and Apply Underlying Accounting Concepts, Assumptions, and Principles
5(4)
The Entity Assumption
7(1)
The Continuity (Going-Concern) Assumption
7(1)
The Historical Cost Principle
7(1)
The Stable-Monetary-Unit Assumption
8(1)
Apply the Accounting Equation to Business Organizations
9(3)
Assets and Liabilities
9(1)
Equity
10(2)
Construct Financial Statements and Analyze the Relationships Among Them
12(11)
The Income Statement
13(3)
The Statement of Retained Earnings
16(1)
The Balance Sheet
16(4)
The Statement of Cash Flows
20(3)
Evaluate Business Decisions Ethically
23(37)
American Institute of Certified Public Accountants Code of Professional Conduct
25(2)
End-of-Chapter Summary Problem
27(33)
Chapter 2 Transaction Analysis
60(60)
Spotlight | The Walt Disney Company Records Millions of Transactions a Year!
60(1)
Recognize a Business Transaction and the Various Types of Accounts in Which It Can Be Recorded
61(2)
Assets
61(1)
Liabilities
62(1)
Stockholders' Equity
62(1)
Analyze the Impact of Business Transactions on the Accounting Equation
63(9)
Example: Alladin Travel, Inc.
63(6)
Transactions and Financial Statements
69(2)
Mid-Chapter Summary Problem
71(1)
Analyze the Impact of Business Transactions on Accounts
72(4)
The T-Account
73(1)
Increases and Decreases in the Accounts: The Rules of Debit and Credit
73(1)
Additional Stockholders' Equity Accounts: Revenues and Expenses
74(2)
Journalize Transactions and Post Journal Entries to the Ledger
76(7)
Posting from the Journal to the Ledger
76(2)
The Flow of Accounting Data
78(5)
Accounts After Posting to the Ledger
83(1)
Construct a Trial Balance
83(37)
Analyzing Accounts
84(1)
Correcting Accounting Errors
85(1)
Chart of Accounts
86(1)
The Normal Balance of an Account
86(2)
End-of-Chapter Summary Problem
88(32)
Chapter 3 Accrual Accounting and Income
120(81)
Spotlight | September Is Busy at Walt Disney World Headquarters
120(1)
Explain How Accrual Accounting Differs from Cash-Basis Accounting
121(2)
Accrual Accounting and Cash Flows
122(1)
The Time-Period Concept
122(1)
Apply the Revenue and Expense Recognition Principles
123(2)
The Revenue Principle
123(1)
The Expense Recognition Principle
124(1)
Adjust the Accounts
125(14)
Which Accounts Need to Be Updated (Adjusted)?
125(1)
Categories of Adjusting Entries
126(1)
Prepaid Expenses
126(3)
Depreciation of Plant Assets
129(2)
Accrued Expenses
131(2)
Accrued Revenues
133(1)
Unearned Revenues
134(1)
Summary of the Adjusting Process
135(3)
The Adjusted Trial Balance
138(1)
Construct the Financial Statements
139(7)
Mid-Chapter Summary Problem
141(5)
Close the Books
146(4)
Classifying Assets and Liabilities
148(1)
Reporting Assets and Liabilities: The Walt Disney Company
148(1)
Formats for the Financial Statements
148(2)
Analyze and Evaluate a Company's Debt-Paying Ability
150(51)
Net Working Capital
151(1)
Current Ratio
151(1)
Debt Ratio
152(1)
How Do Transactions Affect the Ratios?
152(4)
End-of-Chapter Summary Problem
156(45)
Chapter 4 Internal Control and Cash
201(47)
Spotlight | Cooking the Books at Green Valley Coffee Company: $10 Million Is a Lot of Beans!
201(2)
Describe Fraud and Its Impact
203(2)
Fraud and Ethics
204(1)
Explain the Objectives and Components of Internal Control
205(6)
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
210(1)
Evaluate Internal Controls over Cash Receipts and Cash Payments
211(5)
Cash Receipts over the Counter
211(1)
Cash Receipts by Mail
212(1)
Controls over Payments Made by Check or EFT
213(1)
The Limitations of Internal Control---Costs and Benefits
214(1)
Mid-Chapter Summary Problem
215(1)
Prepare a Bank Reconciliation
216(8)
Signature Card
216(1)
Deposit Ticket
217(1)
Check
217(1)
Bank Statement
217(1)
Bank Reconciliation
218(3)
Preparing the Bank Reconciliation
221(1)
Online Banking
222(2)
Report Cash on the Balance Sheet
224(24)
End-of-Chapter Summary Problem
224(24)
Chapter 5 Receivables and Revenue
248(57)
Spotlight | Apple's Accounts Receivable Are Small Compared to the Company's Net Sales Revenue and Are Mostly Collectible
248(2)
Apply Generally Accepted Accounting Principles (GAAP) for Proper Revenue Recognition
250(3)
Shipping Terms
252(1)
Collection
252(1)
Speeding up the Cash Flow from Sales
252(1)
Account for Sales Returns and Allowances
253(1)
Account for Sales Discounts
254(2)
Disclosure of Net Revenues on the Income Statement
255(1)
Account for Accounts Receivable
256(2)
Types of Receivables
256(1)
Managing and Accounting for Receivables
257(1)
Evaluate Collectibility Using the Allowance for Uncollectible Accounts
258(7)
Allowance Method
259(5)
Direct Write-Off Method
264(1)
Computing Cash Collections from Customers
264(1)
Account for Notes Receivable and Interest Revenue
265(3)
Accounting for Notes Receivable
266(2)
Evaluate Liquidity Using Three New Ratios
268(37)
Quick (Acid-Test) Ratio
268(1)
Accounts Receivable Turnover and Days' Sales Outstanding
269(1)
End-of-Chapter Summary Problem
270(35)
Chapter 6 Inventory and Cost of Goods Sold
305(62)
Spotlight | Under Armour, Inc.'s Performance Slips
305(2)
Show How to Account for Inventory
307(6)
Sale Price versus Cost of Inventory
308(2)
Periodic versus Perpetual Inventory Systems
310(3)
Apply and Compare Various Inventory Cost Methods
313(6)
Apply the Various Inventory Costing Methods
313(3)
Compare the Effects of FIFO, LIFO, and Average-Cost Methods on Gross Profit and Ending Inventory
316(1)
The Tax Advantage of LIFO
317(1)
Mid-Chapter Summary Problem
318(1)
Explain and Apply Underlying U.S. GAAP for Inventory
319(3)
Disclosure Principle
320(1)
Lower-of-Cost-or-Market Rule
320(2)
Compute and Evaluate Gross Profit (Margin) Percentage, Inventory Turnover, and Days' Inventory Outstanding (DIO)
322(2)
Gross Profit Percentage
322(1)
Inventory Turnover and Days Inventory Outstanding (DIO)
323(1)
Use the Cost-of-Goods-Sold (COGS) Model to Make Management Decisions
324(2)
Computing Budgeted Purchases
325(1)
Estimating Inventory Using the Gross Profit Method
325(1)
Analyze Effects of Inventory Errors
326(41)
End-of-Chapter Summary Problem
328(39)
Chapter 7 Plant Assets, Natural Resources, and Intangibles
367(69)
Spotlight | FedEx Corporation
367(3)
Explain How to Account for the Cost of Plant Assets
370(2)
Land
370(1)
Buildings, Machinery, and Equipment
370(1)
Land Improvements and Leasehold Improvements
371(1)
Lump-Sum (or Basket) Purchases of Assets
371(1)
Distinguish a Capital Expenditure from an Immediate Expense
372(2)
Explain How to Account for Depreciation on Plant Assets
374(12)
How to Measure Depreciation
375(1)
Depreciation Methods
375(5)
Comparing Depreciation Methods
380(1)
Mid-Chapter Summary Problem
381(2)
Other Issues in Accounting for Plant Assets
383(1)
Depreciation for Tax Purposes
383(1)
Depreciation for Partial Years
384(1)
Changing the Useful Life of a Depreciable Asset
385(1)
Fully Depreciated Assets
386(1)
Analyze the Effect of a Plant Asset Disposal
386(5)
Disposing of a Fully Depreciated Asset for No Proceeds
387(1)
Selling a Plant Asset
387(1)
Exchanging a Plant Asset
388(1)
T-Accounts for Analyzing Plant Asset Transactions
389(2)
Apply GAAP for Natural Resources and Intangible Assets
391(4)
Accounting for Natural Resources
391(1)
Accounting for Intangible Assets
392(1)
Accounting for Specific Intangibles
393(2)
Accounting for Research and Development Costs
395(1)
Explain the Effect of an Asset Impairment on the Financial Statements
395(1)
Analyze Rate of Return on Assets
396(2)
DuPont Analysis: A More Detailed View of ROA
397(1)
Analyze the Cash Flow Impact of Long-Lived Asset Transactions
398(38)
End-of-Chapter Summary Problem
401(35)
Chapter 8 Current and Contingent Liabilities
436(32)
Spotlight | Amazon.com Moves a Lot of Merchandise and Incurs Many Liabilities
436(2)
Distinguish Between Current and Long-Term Liabilities
438(1)
Account for Accounts Payable and Analyze Accounts Payable Turnover
438(2)
Account for Notes Payable and Accrued Interest
440(1)
Account for Accrued Liabilities and Unearned Revenue
441(4)
Account for Contingent Liabilities
445(23)
End-of-Chapter Summary Problem
447(21)
Chapter 9 Long-Term Liabilities
468(54)
Spotlight | Southwest Airlines Is Flying High
468(1)
Account for Bonds Payable and Interest Expense with Straight-Line Amortization
469(7)
Issuing Bonds Payable at Par (Face Value)
471(2)
Issuing Bonds Payable at a Discount
473(2)
Issuing Bonds Payable at a Premium
475(1)
Account for Bonds Payable and Interest Expense with Effective-Interest Amortization
476(8)
Issuing Bonds Payable at a Discount
476(2)
Interest Expense on Bonds Issued at a Discount
478(2)
Issuing Bonds Payable at a Premium
480(4)
Account for Other Features of Bonds Payable
484(2)
Accounting for Partial-Period Interest Amounts
484(1)
Retiring Bonds Payable Before Their Maturity
484(1)
Accounting for Convertible Bonds and Notes
485(1)
Describe Other Long-Term Liabilities
486(4)
Deferred Income Taxes
486(2)
Commitments
488(1)
Leases
488(2)
Analyze the Impact of Leverage on the Financial Statements
490(2)
The Leverage Ratio
490(1)
The Times-Interest-Earned Ratio
491(1)
Report Long-Term Liabilities on the Financial Statements
492(30)
Reporting on the Balance Sheet
492(1)
Disclosing the Fair Value of Long-Term Debt
493(1)
Reporting Financing Activities on the Statement of Cash Flows
493(1)
End-of-Chapter Summary Problem
494(28)
Chapter 10 Stockholders' Equity
522(72)
Spotlight | The Home Depot: Building Toward Success
522(2)
Explain the Features of a Corporation
524(4)
Organizing a Corporation
525(1)
Stockholders' Rights
526(1)
Stockholders' Equity
526(1)
Classes of Stock
527(1)
Account for the Issuance of Stock
528(7)
Common Stock
528(4)
How an "Other Than Cash" Stock Issuance Can Create an Ethical Challenge
532(1)
Preferred Stock
532(1)
Mid-Chapter Summary Problem
533(2)
Authorized, Issued, and Outstanding Stock
535(1)
Explain How Treasury Stock Affects a Company
535(4)
How Is Treasury Stock Recorded?
535(2)
Retirement of Treasury Stock
537(1)
Resale of Treasury Stock
537(1)
Issuing Stock for Employee Compensation
537(1)
Summary of Treasury-Stock Transactions
538(1)
Account for Retained Earnings, Dividends, and Stock Splits
539(5)
Should the Company Declare and Pay Cash Dividends?
539(1)
Cash Dividends
539(1)
Analyzing the Stockholders' Equity Accounts
540(1)
Dividends on Preferred Stock
541(1)
Stock Dividends
542(1)
Stock Splits
543(1)
Summary of the Effects on Assets, Liabilities, and Stockholders' Equity
544(1)
Evaluate a Company's Performance Using New Ratios
544(6)
ROE: Relating Profitability to Stockholder Investment
544(3)
Earnings Per Share (EPS)
547(1)
Effect of Equity Financing on EPS
548(1)
Market Capitalization and the Price-Earning Ratio
549(1)
Report Stockholders' Equity Transactions in the Financial Statements
550(44)
Statement of Cash Flows
550(1)
Statement of Stockholders' Equity
551(1)
A Detailed Stockholders' Equity Section of the Balance Sheet
552(1)
End-of-Chapter Summary Problems
553(41)
Chapter 11 The Statement of Cash Flows
594(74)
Spotlight | Google: The Ultimate Answer (and Cash) Machine
594(2)
Identify the Purposes of the Statement of Cash Flows
596(2)
How's Your Cash Flow? Telltale Signs of Financial Difficulty
597(1)
Distinguish Among Operating, Investing, and Financing Activities
598(2)
Two Formats for Operating Activities
599(1)
Prepare a Statement of Cash Flows by the Indirect Method
600(12)
Cash Flows from Operating Activities
602(2)
Cash Flows from Investing Activities
604(2)
Cash Flows from Financing Activities
606(2)
Noncash Investing and Financing Activities
608(1)
Mid-Chapter Summary Problem
609(3)
Prepare a Statement of Cash Flows Using the Direct Method
612(56)
Cash Flows from Operating Activities
614(1)
Depreciation, Depletion, and Amortization Expense
615(1)
Cash Flows from Investing Activities
615(1)
Cash Flows from Financing Activities
615(1)
Noncash Investing and Financing Activities
616(1)
Computing Operating Cash Flows Using the Direct Method
617(4)
Computing Investing and Financing Cash Flows
621(1)
Measuring Cash Adequacy: Free Cash Flow
621(3)
End-of-Chapter Summary Problems
624(44)
Chapter 12 Financial Statement Analysis
668(77)
Spotlight | Evaluating Under Armour, Inc., and Apple Inc., Using Different Financial Analysis Tools
668(1)
Perform an Industry and Company Analysis
669(2)
Perform a Horizontal Analysis
671(4)
Trend Percentages
675(1)
Perform a Vertical Analysis
675(6)
Prepare Common-Size Financial Statements
678(1)
Benchmarking
679(1)
Benchmarking Against a Key Competitor
679(1)
Mid-Chapter Summary Problem
680(1)
Use Ratios to Make Business Decisions
681(15)
Remember to Start at the Beginning: Company and Industry Information
683(1)
Now Let's Do the Numbers
684(1)
Measuring Ability to Pay Current Liabilities
684(3)
Measuring Turnover and the Cash Conversion Cycle
687(3)
Measuring Leverage: The Overall Ability to Pay Debts
690(1)
Measuring Profitability
690(4)
Analyzing Stock as an Investment
694(2)
The Limitations of Ratio Analysis
696(1)
Evaluate the Quality of Earnings
696(49)
An Audit Adds Credibility to Financial Statements
697(1)
Red Flags in Financial Statement Analysis
698(1)
Efficient Markets
698(3)
End-of-Chapter Summary Problems
701(44)
APPENDIX A Apple Inc. Annual Report 2016
745(21)
APPENDIX B Typical Charts of Accounts for Different Types of Businesses
766(2)
APPENDIX C Summary of U.S. Generally Accepted Accounting Principles (GAAP)
768(2)
APPENDIX D Summary of Differences Between U.S. GAAP and IFRS Cross Referenced to
Chapter
770(2)
APPENDIX E Investments
Explain Why Companies Invest in Other Companies
772(1)
Investments in Equity Securities
773(1)
Account for Investments in Equity Securities When the Investor Has Insignificant Influence
773
Recording the Purchase of Equity Securities
774(1)
Recording Cash Dividends
775(1)
Adjusting Equity Investments to Their Fair Value
775(1)
Recording the Sale of an Equity Investment
776
Account for Investments in Equity Securities When the Investor Has Significant Influence
777(1)
Purchase of Equity-Method Investments
777(2)
Account for Investments in Equity Securities When the Investor Has Controlling Influence
779(1)
Consolidation Accounting
779(1)
Account for Investments in Debt Securities
780(18)
APPENDIX F Time Value Of Money
Explain the Impact the Time Value of Money Has on Certain Types of Investments
798(13)
Present Value
799(1)
Present-Value Tables
800(1)
Present Value of an Ordinary Annuity
801(1)
Using Microsoft Excel to Calculate Present Value
802(2)
Using the PV Model to Compute Fair Value of Available-for-Sale Investments
804(1)
Present Value of an Investment in Bonds
804(7)
Company Index 811(3)
Glindex 814