Chapter 1 Accounting: The Language of Business |
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1 | (18) |
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Section 1: What Is Accounting? |
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2 | (7) |
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The Need for Financial Information |
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2 | (1) |
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2 | (1) |
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3 | (2) |
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Users of Financial Information |
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5 | (3) |
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8 | (1) |
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Section 2: Business and Accounting |
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9 | (5) |
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Types of Business Entities |
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9 | (2) |
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Generally Accepted Accounting Principles |
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11 | (2) |
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13 | (1) |
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Chapter Review and Applications |
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14 | (5) |
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14 | (1) |
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14 | (1) |
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15 | (1) |
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Comprehensive Self Review |
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16 | (1) |
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16 | (1) |
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16 | (1) |
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17 | (1) |
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18 | (1) |
Chapter 2 Analyzing Business Transactions |
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19 | (32) |
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Section 1: Property and Financial Interest |
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20 | (7) |
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20 | (5) |
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Assets, Liabilities, and Owner's Equity |
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25 | (1) |
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26 | (1) |
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Section 2: The Accounting Equation and Financial Statements |
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27 | (10) |
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The Fundamental Accounting Equation |
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27 | (5) |
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32 | (1) |
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The Statement of Owner's Equity and the Balance Sheet |
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33 | (3) |
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The Importance of Financial Statements |
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36 | (1) |
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36 | (1) |
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Chapter Review and Applications |
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37 | (14) |
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37 | (1) |
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37 | (1) |
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38 | (1) |
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Comprehensive Self Review |
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38 | (1) |
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38 | (1) |
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39 | (3) |
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42 | (5) |
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47 | (1) |
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48 | (3) |
Chapter 3 Analyzing Business Transactions Using T Accounts |
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51 | (36) |
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Section 1: Transactions That Affect Assets, Liabilities, and Owner's Equity |
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52 | (9) |
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Asset, Liability, and Owner's Equity Accounts |
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52 | (6) |
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58 | (2) |
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60 | (1) |
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Section 2: Transactions That Affect Revenue, Expenses, and Withdrawals |
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61 | (11) |
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Revenue and Expense Accounts |
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61 | (4) |
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65 | (1) |
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The Rules of Debit and Credit |
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66 | (2) |
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68 | (1) |
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69 | (1) |
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69 | (1) |
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Permanent and Temporary Accounts |
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70 | (1) |
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71 | (1) |
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Chapter Review and Applications |
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72 | (15) |
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72 | (1) |
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72 | (1) |
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72 | (1) |
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Comprehensive Self Review |
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73 | (1) |
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73 | (1) |
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74 | (2) |
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76 | (7) |
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83 | (1) |
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84 | (3) |
Chapter 4 The General Journal and the General Ledger |
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87 | (34) |
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Section 1: The General Journal |
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88 | (9) |
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88 | (1) |
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88 | (8) |
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96 | (1) |
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Section 2: The General Ledger |
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97 | (6) |
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97 | (4) |
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Correcting Journal and Ledger Errors |
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101 | (1) |
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102 | (1) |
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Chapter Review and Applications |
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103 | (18) |
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103 | (1) |
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103 | (1) |
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104 | (1) |
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Comprehensive Self Review |
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104 | (1) |
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104 | (1) |
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105 | (2) |
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107 | (10) |
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117 | (1) |
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118 | (3) |
Chapter 5 Adjustments and the Worksheet |
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121 | (40) |
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122 | (7) |
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The Trial Balance Section |
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122 | (1) |
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123 | (5) |
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128 | (1) |
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Section 2: Financial Statements |
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129 | (17) |
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The Adjusted Trial Balance Section |
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129 | (1) |
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The Income Statement and Balance Sheet Sections |
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130 | (2) |
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Preparing Financial Statements |
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132 | (11) |
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Journalizing and Posting Adjusting Entries |
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143 | (2) |
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145 | (1) |
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Chapter Review and Applications |
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146 | (15) |
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146 | (1) |
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146 | (1) |
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147 | (1) |
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Comprehensive Self Review |
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147 | (1) |
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147 | (1) |
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148 | (2) |
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150 | (8) |
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158 | (1) |
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159 | (2) |
Chapter 6 Closing Entries and the Postclosing Trial Balance |
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161 | (31) |
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Section 1: Closing Entries |
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162 | (9) |
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162 | (8) |
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170 | (1) |
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Section 2: Using Accounting Information |
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171 | (6) |
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Preparing the Postclosing Trial Balance |
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171 | (1) |
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Interpreting the Financial Statements |
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172 | (2) |
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174 | (2) |
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176 | (1) |
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Chapter Review and Applications |
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177 | (15) |
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177 | (1) |
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177 | (1) |
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178 | (1) |
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Comprehensive Self Review |
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178 | (1) |
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178 | (1) |
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178 | (3) |
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181 | (8) |
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189 | (1) |
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190 | (2) |
Mini-Practice |
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Set 1: Service Business Accounting Cycle |
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192 | (3) |
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Eli's Consulting Services |
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Chapter 7 Accounting for Sales and Accounts Receivable |
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195 | (46) |
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Section 1: Merchandise Sales |
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196 | (7) |
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Special Journals and Subsidiary Ledgers |
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196 | (1) |
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197 | (5) |
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202 | (1) |
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Section 2: Accounts Receivable |
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203 | (8) |
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The Accounts Receivable Ledger |
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203 | (1) |
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Sales Returns and Allowances |
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204 | (5) |
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Schedule of Accounts Receivable |
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209 | (1) |
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210 | (1) |
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Section 3: Special Topics in Merchandising |
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211 | (11) |
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Credit Sales for a Wholesale Business |
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211 | (2) |
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213 | (4) |
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217 | (4) |
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221 | (1) |
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Chapter Review and Applications |
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222 | (19) |
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222 | (1) |
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222 | (1) |
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222 | (1) |
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Comprehensive Self Review |
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223 | (1) |
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224 | (1) |
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224 | (4) |
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228 | (9) |
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237 | (1) |
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238 | (3) |
Chapter 8 Accounting for Purchases and Accounts Payable |
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241 | (34) |
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Section 1: Merchandise Purchases |
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242 | (7) |
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242 | (6) |
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248 | (1) |
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Section 2: Accounts Payable |
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249 | (8) |
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The Accounts Payable Ledger |
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249 | (1) |
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Purchases Returns and Allowances |
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250 | (2) |
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Schedule of Accounts Payable |
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252 | (2) |
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Determining the Cost of Purchases |
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254 | (1) |
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Internal Control of Purchases |
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255 | (1) |
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256 | (1) |
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Chapter Review and Applications |
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257 | (18) |
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257 | (1) |
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257 | (1) |
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257 | (1) |
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Comprehensive Self Review |
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258 | (1) |
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258 | (1) |
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259 | (2) |
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261 | (10) |
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271 | (2) |
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273 | (2) |
Chapter 9 Cash Receipts, Cash Payments, and Banking Procedures |
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275 | (70) |
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276 | (7) |
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276 | (1) |
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The Cash Receipts Journal |
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276 | (6) |
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282 | (1) |
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283 | (10) |
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The Cash Payments Journal |
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283 | (6) |
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289 | (2) |
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Internal Control over Cash |
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291 | (1) |
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292 | (1) |
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Section 3: Banking Procedures |
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293 | (19) |
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293 | (1) |
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294 | (1) |
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Preparing the Deposit Slip |
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294 | (1) |
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Handling Postdated Checks |
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295 | (1) |
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Reconciling the Bank Statement |
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296 | (3) |
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Adjusting the Financial Records |
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299 | (2) |
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Internal Control of Banking Activities |
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301 | (1) |
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301 | (2) |
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303 | (1) |
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Appendix to Chapter 9: The Perpetual Inventory System |
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304 | (8) |
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Chapter Review and Applications |
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312 | (33) |
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312 | (1) |
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312 | (1) |
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313 | (1) |
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Comprehensive Self Review |
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314 | (1) |
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314 | (1) |
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315 | (5) |
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320 | (20) |
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340 | (2) |
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342 | (3) |
Chapter 10 Payroll Computations, Records, and Payment |
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345 | (36) |
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Section 1: Payroll Laws and Taxes |
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346 | (4) |
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346 | (1) |
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Federal Employee Earnings and Withholding Laws |
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346 | (2) |
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348 | (1) |
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Employer's Payroll Taxes and Insurance Costs |
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348 | (1) |
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Employee Records Required by Law |
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349 | (1) |
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349 | (1) |
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Section 2: Calculating Earnings and Taxes |
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350 | (10) |
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Computing Total Earnings of Employees |
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350 | (1) |
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Determining Pay for Hourly Employees |
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351 | (6) |
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Determining Pay for Salaried Employees |
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357 | (1) |
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Recording Payroll Information for Employees |
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357 | (2) |
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359 | (1) |
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Section 3: Recording Payroll Information |
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360 | (7) |
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360 | (1) |
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361 | (2) |
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Individual Earnings Records |
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363 | (1) |
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Completing January Payrolls |
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364 | (2) |
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366 | (1) |
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Chapter Review and Applications |
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367 | (14) |
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367 | (1) |
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367 | (1) |
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367 | (1) |
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Comprehensive Self Review |
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368 | (1) |
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368 | (1) |
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369 | (2) |
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371 | (6) |
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377 | (2) |
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379 | (2) |
Chapter 11 Payroll Taxes, Deposits, and Reports |
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381 | (34) |
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Section 1: Social Security, Medicare, and Employee Income Tax |
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382 | (11) |
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382 | (8) |
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Wage and Tax Statement, Form W-2 |
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390 | (1) |
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Annual Transmittal of Wage and Tax Statements, Form W-3 |
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391 | (1) |
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392 | (1) |
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Section 2: Unemployment Tax and Workers' Compensation |
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393 | (9) |
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Unemployment Compensation Insurance Taxes |
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393 | (7) |
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Internal Control over Payroll Operations |
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400 | (1) |
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401 | (1) |
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Chapter Review and Applications |
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402 | (13) |
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402 | (1) |
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402 | (1) |
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403 | (1) |
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Comprehensive Self Review |
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403 | (1) |
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403 | (1) |
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404 | (1) |
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405 | (8) |
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413 | (1) |
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414 | (1) |
Chapter 12 Accruals, Deferrals, and the Worksheet |
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415 | (40) |
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Section 1: Calculating and Recording Adjustments |
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416 | (11) |
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The Accrual Basis of Accounting |
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416 | (1) |
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Using the Worksheet to Record Adjustments |
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417 | (9) |
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426 | (1) |
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Section 2: Completing the Worksheet |
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427 | (6) |
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Preparing the Adjusted Trial Balance Section |
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427 | (3) |
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Preparing the Income Statement and Balance Sheet Sections |
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430 | (1) |
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Calculating Net Income or Net Loss |
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430 | (2) |
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432 | (1) |
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Chapter Review and Applications |
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433 | (22) |
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433 | (1) |
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433 | (1) |
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433 | (1) |
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Comprehensive Self Review |
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434 | (1) |
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434 | (1) |
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435 | (1) |
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436 | (16) |
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452 | (1) |
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453 | (2) |
Chapter 13 Financial Statements and Closing Procedures |
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455 | (44) |
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Section 1: Preparing the Financial Statements |
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456 | (6) |
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The Classified Income Statement |
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456 | (5) |
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461 | (1) |
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Section 2: Completing the Accounting Cycle |
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462 | (14) |
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Journalizing and Posting the Adjusting Entries |
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462 | (3) |
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Journalizing and Posting the Closing Entries |
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465 | (2) |
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Preparing a Postclosing Trial Balance |
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467 | (1) |
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Interpreting the Financial Statements |
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468 | (1) |
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Journalizing and Posting Reversing Entries |
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469 | (4) |
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Review of the Accounting Cycle |
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473 | (2) |
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475 | (1) |
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Chapter Review and Applications |
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476 | (23) |
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476 | (1) |
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476 | (1) |
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476 | (1) |
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Comprehensive Self Review |
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477 | (1) |
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478 | (1) |
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479 | (6) |
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485 | (11) |
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496 | (1) |
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497 | (2) |
Mini-Practice |
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Set 2: Merchandising Business Accounting Cycle |
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499 | (6) |
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Chapter 14 Accounting Principles and Reporting Standards |
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505 | (34) |
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Section 1: Generally Accepted Accounting Principles |
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506 | (6) |
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The Need for Generally Accepted Accounting Principles |
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506 | (1) |
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The Development of Generally Accepted Accounting Principles |
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506 | (4) |
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Users and Uses of Financial Reports |
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510 | (1) |
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511 | (1) |
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Section 2: The IASB's Conceptual Framework of Accounting |
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512 | (10) |
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Qualitative Characteristics of Financial Reports |
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513 | (1) |
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514 | (2) |
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516 | (2) |
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518 | (2) |
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The Impact of Generally Accepted Accounting Principles |
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520 | (1) |
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521 | (1) |
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Chapter Review and Applications |
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522 | (17) |
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522 | (1) |
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522 | (1) |
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523 | (1) |
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Comprehensive Self Review |
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524 | (1) |
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524 | (1) |
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525 | (1) |
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526 | (10) |
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536 | (1) |
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537 | (2) |
Chapter 15 Accounts Receivable and Uncollectible Accounts |
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539 | (28) |
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Section 1: The Allowance Method of Accounting for Uncollectible Accounts |
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540 | (9) |
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Methods of Accounting for Uncollectible Accounts |
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541 | (1) |
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Applying the Allowance Method |
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541 | (7) |
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548 | (1) |
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Section 2: Applying the Direct Charge-Off Method; Internal Control of Accounts Receivable |
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549 | (4) |
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Recording Uncollectible Accounts When the Direct Charge-Off Method Is Used |
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549 | (1) |
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Collecting an Account Previously Written Off When the Direct Charge-Off Method Is Used |
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550 | (1) |
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Accounting for Other Receivables and Bad Debt Losses |
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551 | (1) |
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Internal Control of Accounts Receivable |
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552 | (1) |
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552 | (1) |
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Chapter Review and Applications |
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553 | (14) |
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553 | (1) |
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553 | (1) |
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554 | (1) |
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Comprehensive Self Review |
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554 | (1) |
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554 | (1) |
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555 | (2) |
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557 | (7) |
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564 | (1) |
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565 | (2) |
Chapter 16 Notes Payable and Notes Receivable |
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567 | (26) |
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Section 1: Accounting for Notes Payable |
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568 | (6) |
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568 | (1) |
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569 | (4) |
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573 | (1) |
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Section 2: Accounting for Notes Receivable |
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574 | (9) |
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574 | (6) |
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580 | (2) |
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Internal Control of Notes Payable, Notes Receivable, and Drafts |
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582 | (1) |
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582 | (1) |
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Chapter Review and Applications |
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583 | (10) |
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583 | (1) |
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583 | (1) |
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584 | (1) |
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Comprehensive Self Review |
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584 | (1) |
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584 | (1) |
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585 | (1) |
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586 | (3) |
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589 | (2) |
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591 | (2) |
Chapter 17 Merchandise Inventory |
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593 | (26) |
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Section 1: Inventory Costing Methods |
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594 | (5) |
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Importance of Inventory Valuation |
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594 | (1) |
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Assigning Costs to Inventory |
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595 | (2) |
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Comparing Results of Inventory Costing Methods |
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597 | (1) |
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598 | (1) |
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598 | (1) |
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Section 2: Inventory Valuation and Control |
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599 | (7) |
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Lower of Cost or Net Realizable Value Rule |
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599 | (2) |
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Inventory Estimation Procedures |
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601 | (3) |
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Internal Control of Inventories |
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604 | (1) |
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New Technology in Inventory Control |
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604 | (1) |
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605 | (1) |
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Chapter Review and Applications |
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|
606 | (13) |
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606 | (1) |
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606 | (1) |
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606 | (1) |
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Comprehensive Self Review |
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607 | (1) |
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607 | (1) |
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608 | (1) |
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609 | (6) |
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615 | (1) |
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616 | (3) |
Chapter 18 Property, Plant, and Equipment |
|
619 | (42) |
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Section 1: Acquisition and Depreciation |
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620 | (8) |
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Property, Plant, and Equipment Classifications |
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620 | (1) |
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Acquisition of Property, Plant, and Equipment |
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620 | (1) |
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Depreciation of Property, Plant, and Equipment |
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|
621 | (5) |
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Federal Income Tax Requirements for "Cost Recovery" (Depreciation) of Property, Plant, and Equipment |
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626 | (1) |
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627 | (1) |
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Section 2: Disposition of Assets |
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628 | (6) |
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628 | (5) |
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633 | (1) |
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Section 3: Special Topics in Long-Term Assets |
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634 | (8) |
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634 | (1) |
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Impairment of Property, Plant, and Equipment |
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635 | (2) |
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637 | (3) |
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Internal Control of Property, Plant, and Equipment |
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640 | (1) |
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641 | (1) |
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Chapter Review and Applications |
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|
642 | (19) |
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|
642 | (1) |
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|
642 | (1) |
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|
643 | (1) |
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Comprehensive Self Review |
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644 | (1) |
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|
644 | (1) |
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|
645 | (2) |
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|
647 | (11) |
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|
658 | (1) |
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|
659 | (2) |
Chapter 19 Accounting for Partnerships |
|
661 | (44) |
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Section 1: Forming a Partnership |
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|
662 | (6) |
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The Characteristics of a Partnership |
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|
662 | (1) |
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Accounting for the Formation of a Partnership |
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|
663 | (4) |
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|
667 | (1) |
|
Section 2: Allocating Income or Loss |
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|
668 | (11) |
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Allocating Partnership Income or Loss |
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|
668 | (8) |
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Partnership Financial Statements |
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|
676 | (2) |
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|
678 | (1) |
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Section 3: Partnership Changes |
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|
679 | (7) |
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|
679 | (6) |
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|
685 | (1) |
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Chapter Review and Applications |
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|
686 | (1) |
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|
686 | (19) |
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|
686 | (1) |
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|
687 | (1) |
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Comprehensive Self Review |
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|
687 | (1) |
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|
687 | (1) |
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|
688 | (2) |
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|
690 | (10) |
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|
700 | (2) |
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|
702 | (3) |
Chapter 20 Corporations: Formation and Capital Stock Transactions |
|
705 | (40) |
|
Section 1: Forming a Corporation |
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|
706 | (4) |
|
Characteristics of a Corporation |
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|
706 | (2) |
|
Formation of a Corporation |
|
|
708 | (1) |
|
Structure of a Corporation |
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|
708 | (1) |
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|
709 | (1) |
|
Section 2: Types of Capital Stock |
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|
710 | (6) |
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|
710 | (2) |
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|
712 | (3) |
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|
715 | (1) |
|
Section 3: Recording Capital Stock Transactions |
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|
716 | (12) |
|
Recording the Issuance of Stock |
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|
716 | (6) |
|
Subscriptions for Capital Stock |
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|
722 | (3) |
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Special Corporation Records and Agents |
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|
725 | (2) |
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|
727 | (1) |
|
Chapter Review and Applications |
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|
728 | (17) |
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|
728 | (1) |
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|
728 | (1) |
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|
729 | (1) |
|
Comprehensive Self Review |
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|
730 | (1) |
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|
730 | (1) |
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|
731 | (1) |
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|
732 | (8) |
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|
740 | (2) |
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|
742 | (3) |
Chapter 21 Corporate Earnings and Capital Transactions |
|
745 | (40) |
|
Section 1: Accounting for Corporate Earnings |
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|
746 | (9) |
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|
746 | (3) |
|
Completing the Corporate Worksheet |
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|
749 | (3) |
|
Adjusting and Closing Entries |
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|
752 | (1) |
|
The Corporate Income Statement |
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|
752 | (2) |
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|
754 | (1) |
|
Section 2: Accounting for Retained Earnings |
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|
755 | (6) |
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|
755 | (5) |
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|
760 | (1) |
|
Section 3: Other Capital Transactions and Financial Statements |
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|
761 | (6) |
|
Other Capital Transactions |
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|
761 | (2) |
|
Financial Statements for a Corporation |
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|
763 | (3) |
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|
766 | (1) |
|
Chapter Review and Applications |
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|
767 | (18) |
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|
767 | (1) |
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|
767 | (1) |
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|
768 | (1) |
|
Comprehensive Self Review |
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|
768 | (1) |
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|
769 | (1) |
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|
769 | (2) |
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|
771 | (10) |
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|
781 | (1) |
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|
782 | (3) |
Chapter 22 Long-Term Bonds |
|
785 | (30) |
|
Section 1: Financing Through Bonds |
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|
786 | (4) |
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|
786 | (2) |
|
Stock versus Bonds as a Financing Method |
|
|
788 | (1) |
|
|
789 | (1) |
|
Section 2: Bond Issue and Interest |
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|
790 | (7) |
|
Bonds Issued at Face Value |
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|
790 | (3) |
|
Bonds Issued at a Premium |
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|
793 | (1) |
|
Bonds Issued at a Discount |
|
|
794 | (1) |
|
Balance Sheet Presentation of Bond Premium and Discount |
|
|
795 | (1) |
|
Accounting for Bond Issue Costs |
|
|
795 | (1) |
|
|
796 | (1) |
|
Section 3: Bond Retirement |
|
|
797 | (5) |
|
Accumulating Funds to Retire Bonds |
|
|
797 | (2) |
|
|
799 | (2) |
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|
801 | (1) |
|
Chapter Review and Applications |
|
|
802 | (13) |
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|
802 | (1) |
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|
802 | (1) |
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|
803 | (1) |
|
Comprehensive Self Review |
|
|
803 | (1) |
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|
804 | (1) |
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|
804 | (1) |
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|
805 | (7) |
|
|
812 | (1) |
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|
813 | (2) |
Mini-Practice |
|
|
Set 3: Corporation Accounting Cycle |
|
|
815 | (4) |
|
|
Chapter 23 Financial Statement Analysis |
|
819 | (44) |
|
Section 1: Vertical Analysis |
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|
820 | (5) |
|
The Phases of Statement Analysis |
|
|
820 | (1) |
|
Vertical Analysis of Financial Statements |
|
|
820 | (4) |
|
|
824 | (1) |
|
Section 2: Horizontal Analysis |
|
|
825 | (6) |
|
Horizontal Analysis of Financial Statements |
|
|
825 | (2) |
|
Trend Analysis of Financial Statements |
|
|
827 | (2) |
|
Comparison with Industry Averages |
|
|
829 | (1) |
|
|
830 | (1) |
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|
831 | (12) |
|
|
831 | (4) |
|
Financial Strength Ratios |
|
|
835 | (2) |
|
|
837 | (3) |
|
|
840 | (2) |
|
|
842 | (1) |
|
Chapter Review and Applications |
|
|
843 | (20) |
|
|
843 | (1) |
|
|
843 | (1) |
|
|
844 | (1) |
|
Comprehensive Self Review |
|
|
845 | (1) |
|
|
845 | (1) |
|
|
846 | (2) |
|
|
848 | (10) |
|
|
858 | (1) |
|
|
859 | (4) |
Chapter 24 The Statement of Cash Flows |
|
863 | (33) |
|
Section 1: Sources and Uses of Cash |
|
|
864 | (2) |
|
The Importance of a Statement of Cash Flows |
|
|
864 | (1) |
|
|
864 | (1) |
|
|
864 | (1) |
|
|
865 | (1) |
|
Section 2: Cash Flows from Operating Activities |
|
|
866 | (8) |
|
|
869 | (1) |
|
Cash Flows from Operating Activities |
|
|
869 | (4) |
|
|
873 | (1) |
|
Section 3: Cash Flows from Investing and Financing Activities |
|
|
874 | (5) |
|
Cash Flows from Investing Activities |
|
|
874 | (1) |
|
Cash Flows from Financing Activities |
|
|
875 | (1) |
|
Preparing a Statement of Cash Flows |
|
|
876 | (2) |
|
|
878 | (1) |
|
Chapter Review and Applications |
|
|
879 | (17) |
|
|
879 | (1) |
|
|
879 | (1) |
|
|
880 | (1) |
|
Comprehensive Self Review |
|
|
880 | (1) |
|
|
880 | (1) |
|
|
881 | (3) |
|
|
884 | (9) |
|
|
893 | (1) |
|
|
894 | (2) |
Mini-Practice |
|
|
Set 4: Financial Analysis and Decision Making |
|
|
896 | (1) |
|
|
Chapter 25 Departmentalized Profit and Cost Centers |
|
897 | (22) |
|
Section 1: Profit and Cost Centers and Departmental Accounting |
|
|
898 | (7) |
|
|
898 | (1) |
|
Profit Centers and Cost Centers |
|
|
899 | (1) |
|
Responsibility Accounting |
|
|
899 | (1) |
|
Departmentalized Operations |
|
|
899 | (5) |
|
|
904 | (1) |
|
Section 2: Departmental Income Statements |
|
|
905 | (3) |
|
Preparing the Departmental Income Statement |
|
|
905 | (2) |
|
|
907 | (1) |
|
Chapter Review and Applications |
|
|
|
|
908 | (1) |
|
|
908 | (1) |
|
|
909 | (1) |
|
Comprehensive Self Review |
|
|
909 | (1) |
|
|
909 | (1) |
|
|
910 | (2) |
|
|
912 | (5) |
|
|
917 | (1) |
|
|
918 | (1) |
Chapter 26 Accounting for Manufacturing Activities |
|
919 | (28) |
|
Section 1: Accounting for Manufacturing Costs |
|
|
920 | (6) |
|
Cost of Goods Manufactured |
|
|
920 | (1) |
|
Statement of Cost of Goods Manufactured |
|
|
921 | (2) |
|
Income Statement for a Manufacturing Concern |
|
|
923 | (1) |
|
Balance Sheet for a Manufacturing Concern |
|
|
923 | (2) |
|
|
925 | (1) |
|
Section 2: Completing the Accounting Cycle |
|
|
926 | (8) |
|
The Worksheet and Financial Statements |
|
|
926 | (4) |
|
Completing the Accounting Cycle |
|
|
930 | (3) |
|
|
933 | (1) |
|
Chapter Review and Applications |
|
|
934 | (13) |
|
|
934 | (1) |
|
|
934 | (1) |
|
|
935 | (1) |
|
Comprehensive Self Review |
|
|
935 | (1) |
|
|
935 | (1) |
|
|
936 | (2) |
|
|
938 | (7) |
|
|
945 | (1) |
|
|
945 | (2) |
Chapter 27 Job Order Cost Accounting |
|
947 | (26) |
|
Section 1: Cost Accounting |
|
|
948 | (4) |
|
Types of Cost Accounting Systems |
|
|
948 | (1) |
|
Cost Flows in a Job Order Cost System |
|
|
949 | (2) |
|
|
951 | (1) |
|
Section 2: Job Order Cost Accounting System |
|
|
952 | (6) |
|
A Job Order Cost Accounting System |
|
|
952 | (5) |
|
|
957 | (1) |
|
Section 3: Accounting for Job Orders |
|
|
958 | (4) |
|
|
958 | (2) |
|
Summary of Cost Flow through Inventory Accounts |
|
|
960 | (1) |
|
|
961 | (1) |
|
Chapter Review and Applications |
|
|
962 | (11) |
|
|
962 | (1) |
|
|
962 | (1) |
|
|
963 | (1) |
|
Comprehensive Self Review |
|
|
963 | (1) |
|
|
963 | (1) |
|
|
964 | (1) |
|
|
965 | (4) |
|
|
969 | (1) |
|
|
970 | (3) |
Chapter 28 Process Cost Accounting |
|
973 | (28) |
|
Section 1: Process Cost Accounting System |
|
|
974 | (9) |
|
The Process Cost Accounting System |
|
|
974 | (8) |
|
|
982 | (1) |
|
Section 2: Work in Process Inventory |
|
|
983 | (6) |
|
The Beginning Work in Process Inventory |
|
|
983 | (5) |
|
|
988 | (1) |
|
Chapter Review and Applications |
|
|
989 | (12) |
|
|
989 | (1) |
|
|
989 | (1) |
|
|
990 | (1) |
|
Comprehensive Self Review |
|
|
990 | (1) |
|
|
990 | (1) |
|
|
991 | (2) |
|
|
993 | (4) |
|
|
997 | (1) |
|
|
998 | (3) |
Chapter 29 Controlling Manufacturing Costs: Standard Costs |
|
1001 | (28) |
|
Section 1: Cost Behavior and the Budget |
|
|
1002 | (6) |
|
|
1002 | (2) |
|
Preparation of the Fixed Budget |
|
|
1004 | (2) |
|
Preparation of the Flexible Budget |
|
|
1006 | (1) |
|
|
1007 | (1) |
|
Section 2: Standard Costs as a Control Tool |
|
|
1008 | (7) |
|
Developing Standard Costs |
|
|
1008 | (1) |
|
|
1009 | (5) |
|
|
1014 | (1) |
|
Chapter Review and Applications |
|
|
1015 | (14) |
|
|
1015 | (1) |
|
|
1015 | (1) |
|
|
1016 | (1) |
|
Comprehensive Self Review |
|
|
1016 | (1) |
|
|
1016 | (1) |
|
|
1017 | (2) |
|
|
1019 | (6) |
|
|
1025 | (2) |
|
|
1027 | (2) |
Chapter 30 Cost-Revenue Analysis for Decision Making |
|
1029 | |
|
Section 1: The Decision Process |
|
|
1030 | (4) |
|
Exploring the Decision Process |
|
|
1030 | (3) |
|
|
1033 | (1) |
|
Section 2: Cost-Revenue Analysis |
|
|
1034 | (4) |
|
Product Pricing in Special Situations |
|
|
1034 | (1) |
|
|
1035 | (1) |
|
|
1035 | (2) |
|
|
1037 | (1) |
|
Chapter Review and Applications |
|
|
1038 | |
|
|
1038 | (1) |
|
|
1038 | (1) |
|
|
1038 | (1) |
|
Comprehensive Self Review |
|
|
1039 | (1) |
|
|
1039 | (1) |
|
|
1040 | (2) |
|
|
1042 | (6) |
|
|
1048 | (1) |
|
|
1049 | |
Appendix A: The Home Depot 2015 Financial Statements (for the fiscal year ended January 31, 2016) |
|
A-1 | |
Appendix B: Combined Journal |
|
B-1 | |
Glossary |
|
G | |
Index |
|
I | |
Sample General Ledger Accounts |
|
Rules of Debit and Credit |
|