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Loose Leaf for Accounting: What the Numbers Mean 13th ed. [Loose-leaf]

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, (Maryville University), (Millikin University)
  • Formatas: Loose-leaf, 1440 pages, aukštis x plotis x storis: 251x198x23 mm, weight: 1089 g
  • Išleidimo metai: 16-Feb-2022
  • Leidėjas: OM Books International
  • ISBN-10: 1265645914
  • ISBN-13: 9781265645915
Kitos knygos pagal šią temą:
Loose Leaf for Accounting: What the Numbers Mean 13th ed.Didesnis paveikslėlis
  • Formatas: Loose-leaf, 1440 pages, aukštis x plotis x storis: 251x198x23 mm, weight: 1089 g
  • Išleidimo metai: 16-Feb-2022
  • Leidėjas: OM Books International
  • ISBN-10: 1265645914
  • ISBN-13: 9781265645915
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9781265645915.html
Designed for non-majors, Accounting: What the Numbers Mean, guides students through the basics: what accounting information is, how it is developed, how it is used, and what it means. Financial statements are examined to learn what they do and do not communicate, enhancing the student’s decision-making and problem-solving abilities from a user perspective. This approach benefits a variety of non-accounting majors, including students focusing on other areas of business or nonbusiness programs such as engineering, behavioral sciences, public administration, or prelaw.?
Preface v
1 Accounting--Present and Past
2(1)
What Is Accounting?
3(6)
Financial Accounting
6(1)
Managerial Accounting/Cost Accounting
7(1)
Auditing--Public Accounting
7(1)
Internal Auditing
8(1)
Governmental and Not-for-Profit Accounting
8(1)
Income Tax Accounting
9(1)
How Has Accounting Developed?
9(1)
Early History
9(1)
The Accounting Profession in the United States
9(1)
Financial Accounting Standard Setting at the Present Time
10(2)
Standards for Other Types of Accounting
12(1)
International Accounting Standards
13(2)
Ethics and the Accounting Profession
15(1)
The Conceptual Framework
16(1)
Summary of Concepts Statement No. 8,
Chapter 1: "The Objective of General Purpose Financial Reporting"
16(3)
Objectives of Financial Reporting for Nonbusiness Organizations
19(1)
Plan of the Book
20(8)
Part 1 Financial Accounting
2 Financial Statements and Accounting Concepts/Principles
28(1)
Financial Statements
29(1)
From Transactions to Financial Statements
29(2)
Financial Statements Illustrated
31(1)
Explanations and Definitions
31(9)
Comparative Statements in Subsequent Years
40(1)
Illustration of Financial Statement Relationships
41(3)
Accounting Concepts and Principles
44(5)
Concepts/Principles Related to the Entire Model
44(1)
Concepts/Principles Related to Transactions
45(1)
Concepts/Principles Related to Bookkeeping Procedures and the Accounting Process
46(1)
Concepts/Principles Related to Financial Statements
46(1)
Limitations of Financial Statements
47(2)
The Corporation's Annual Report
49(19)
3 Fundamental Interpretations Made from Financial Statement Data
68(26)
Financial Ratios and Trend Analysis
69(25)
Return on Investment
70(3)
The DuPont Model: An Expansion of the ROI Calculation
73(2)
Return on Equity
75(1)
Working Capital and Measures of Liquidity
76(3)
Illustration of Trend Analysis
79(15)
4 The Bookkeeping Process and Transaction Analysis
94(44)
The Bookkeeping/Accounting Process
95(16)
The Balance Sheet Equation--A Mechanical Key
95(2)
Transactions
97(1)
Bookkeeping Jargon and Procedures
98(4)
Understanding the Effects of Transactions on the Financial Statements
102(3)
Adjustments
105(6)
Transaction Analysis Methodology
111(27)
5 Accounting for and Presentation of Current Assets
138(48)
Cash and Cash Equivalents
141(3)
The Bank Reconciliation as a Control over Cash
142(2)
Short-Term Marketable Securities
144(3)
Balance Sheet Valuation
144(2)
Interest Accrual
146(1)
Accounts Receivable
147(3)
Bad Debts/Uncollectible Accounts
147(2)
Cash Discounts
149(1)
Notes Receivable
150(2)
Interest Accrual
151(1)
Inventories
152(12)
Inventory Cost Flow Assumptions
153(4)
The Impact of Changing Costs (Inflation/Deflation)
157(1)
Selecting an Inventory Cost Flow Assumption
157(3)
Inventory Accounting System Alternatives
160(2)
Inventory Errors
162(1)
Balance Sheet Valuation at the Lower of Cost or Market
163(1)
Prepaid Expenses and Other Current Assets
164(22)
6 Accounting for and Presentation of Property, Plant, and Equipment, and Other Noncurrent Assets
186(48)
Land
187(3)
Buildings and Equipment
190(10)
Cost of Assets Acquired
190(1)
Depreciation for Financial Accounting Purposes
191(6)
Repair and Maintenance Expenditures
197(1)
Disposal of Depreciable Assets
198(2)
Assets Acquired by Lease
200(3)
Intangible Assets
203(4)
Leasehold Improvements
204(1)
Patents, Trademarks, and Copyrights
204(1)
Goodwill
205(2)
Natural Resources
207(1)
Other Noncurrent Assets
207(2)
Appendix--Time Value of Money
209(25)
Future Value
209(1)
Future Value of an Annuity
210(1)
Present Value
211(1)
Present Value of an Annuity
212(4)
Impact of Compounding Frequency
216(18)
7 Accounting for and Presentation of Liabilities
234(42)
Current Liabilities
237(8)
Short-Term Debt
237(3)
Current Maturities of Long-Term Debt
240(1)
Accounts Payable
241(1)
Unearned Revenue or Deferred Credits
241(1)
Payroll Taxes and Other Withholdings
242(1)
Other Accrued Liabilities
243(2)
Noncurrent Liabilities
245(31)
Long-Term Debt
245(9)
Deferred Tax Liabilities
254(1)
Other Noncurrent Liabilities
255(1)
Contingent Liabilities
256(20)
8 Accounting for and Presentation of Stockholders' Equity
276(44)
Paid-in Capital
278(7)
Common Stock
278(4)
Preferred Stock
282(3)
Additional Paid-in Capital
285(1)
Retained Earnings
285(5)
Cash Dividends
286(1)
Stock Dividends and Stock Splits
287(3)
Accumulated Other Comprehensive Income (Loss)
290(4)
Foreign Currency Translation Adjustment
292(2)
Treasury Stock
294(1)
Reporting Changes in Stockholders' Equity Accounts
295(1)
Noncontrolling Interest
296(2)
Owners' Equity for Other Types of Entities
298(3)
Proprietorships and Partnerships
298(1)
Not-for-Profit and Governmental Organizations
298(3)
Appendix--Personal Investing
301(19)
9 The Income Statement and the Statement of Cash Flows
320(48)
Income Statement
324(17)
Revenues
324(4)
Expenses
328(1)
Cost of Goods Sold
329(2)
Gross Profit or Gross Margin
331(2)
Operating Expenses
333(1)
Income from Operations
334(1)
Other Income and Expenses
335(1)
Income before Income Taxes and Income Tax Expense
335(1)
Net Income and Earnings per Share
335(2)
Income Statement Presentation Alternatives
337(2)
Unusual or Infrequently Occurring Items Sometimes Seen on an Income Statement
339(2)
Statement of Cash Flows
341(27)
Content and Format of the Statement
341(5)
Interpreting the Statement of Cash Flows
346(22)
10 Corporate Governance, Notes to the Financial Statements, and Other Disclosures
368(28)
Corporate Governance
369(5)
Financial Reporting Misstatements
371(3)
General Organization of Notes to the Financial Statements
374(1)
Notes to the Financial Statements
375(7)
Significant Accounting Policies
375(3)
Details of Other Financial Statement Amounts
378(1)
Other Disclosures
379(3)
Management's Statement of Responsibility
382(1)
Management's Discussion and Analysis
382(1)
Five-Year (or Longer) Summary of Financial Data
383(1)
Independent Auditors' Report
384(3)
Financial Statement Compilations
387(9)
11 Financial Statement Analysis
396(36)
Financial Statement Analysis Ratios
397(14)
Liquidity Measures
397(1)
Activity Measures
398(4)
Profitability Measures
402(5)
Financial Leverage Measures
407(4)
Other Analytical Techniques
411(21)
Book Value per Share of Common Stock
411(1)
Common Size Financial Statements
412(2)
Other Operating Statistics
414(18)
Part 2 Managerial Accounting
12 Managerial Accounting and Cost-Volume-Profit Relationships
432(46)
Managerial Accounting Contrasted to Financial Accounting
433(3)
Cost Classifications
436(3)
Relationship of Total Cost to Volume of Activity
437(2)
Applications of Cost-Volume-Profit Analysis
439(39)
Cost Behavior Pattern: The Key
439(2)
Estimating Cost Behavior Patterns
441(1)
A Modified Income Statement Format
441(4)
An Expanded Contribution Margin Model
445(4)
Multiple Products or Services and Sales Mix Considerations
449(1)
Breakeven Point Analysis
450(6)
Operating Leverage
456(22)
13 Cost Accounting and Reporting
478(44)
Cost Management
480(2)
Cost Accumulation and Assignment
482(3)
Cost Relationship to Products or Activity
483(1)
Costs for Cost Accounting Purposes
484(1)
Cost Accounting Systems
485(37)
Cost Accounting Systems--General Characteristics
485(2)
Product Costing
487(8)
Statement of Cost of Goods Manufactured
495(2)
Cost Accounting Systems--Job Order Costing, Process Costing, and Hybrid Costing
497(1)
Cost Accounting Methods--Absorption Costing and Direct Costing
498(2)
Cost Accounting Systems in Service Organizations
500(1)
Activity-Based Costing
501(21)
14 Cost Planning
522(42)
Cost Classifications
524(1)
Relationship of Total Cost to Volume of Activity
524(1)
Cost Classification According to a Time-Frame Perspective
525(1)
Budgeting
525(16)
The Budgeting Process in General
525(2)
The Budget Time Frame
527(1)
The Budgeting Process
528(1)
The Purchases/Production Budget
529(6)
The Cost of Goods Sold Budget
535(1)
The Operating Expense Budget
535(1)
The Budgeted Income Statement
536(1)
The Cash Budget
537(3)
The Budgeted Balance Sheet
540(1)
Standard Costs
541(4)
Using Standard Costs
541(1)
Developing Standards
541(2)
Costing Products with Standard Costs
543(1)
Other Uses of Standards
544(1)
Budgeting for Other Analytical Purposes
545(19)
15 Cost Control
564(40)
Cost Classifications
565(2)
Relationship of Total Cost to Volume of Activity
565(1)
Cost Classification According to a Time-Frame Perspective
566(1)
Performance Reporting
567(4)
Characteristics of the Performance Report
567(2)
The Flexible Budget
569(2)
Standard Cost Variance Analysis
571(9)
Analysis of Variable Cost Variances
571(5)
Analysis of Fixed Overhead Variance
576(4)
Accounting for Variances
580(1)
Analysis of Organizational Units
580(24)
Reporting for Segments of an Organization
580(2)
The Analysis of Investment Centers
582(3)
The Balanced Scorecard
585(19)
16 Costs for Decision Making
604(48)
Cost Classifications
606(1)
Cost Classifications for Other Analytical Purposes
606(1)
Short-Run Decision Analysis
607(12)
Relevant Costs
607(1)
Relevant Costs in Action--The Sell or Process Further Decision
608(1)
Relevant Costs in Action--The Special Pricing Decision
609(4)
Relevant Costs in Action--The Target Costing Question
613(1)
Relevant Costs in Action--The Make or Buy Decision
614(2)
Relevant Costs in Action--The Continue or Discontinue a Segment Decision
616(2)
Relevant Costs in Action--The Short-Term Allocation of Scarce Resources
618(1)
Long-Run Investment Analysis
619(33)
Capital Budgeting
619(1)
Investment Decision Special Considerations
619(1)
Cost of Capital
620(1)
Capital Budgeting Techniques
621(7)
The Investment Decision
628(1)
Integration of the Capital Budget with Operating Budgets
628(24)
Epilogue: Accounting--The Future 652(14)
Appendix: Campbell Soup Company 2020 Annual Report 666(13)
Index 679