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Loose Leaf for Survey of Accounting 7th ed. [Loose-leaf]

(Virginia Commonwealth Main Campus), , (Univ of Alabama at Birmingham)
  • Formatas: Loose-leaf, 736 pages, aukštis x plotis x storis: 270x212x28 mm, weight: 1320 g
  • Išleidimo metai: 30-Jan-2023
  • Leidėjas: McGraw-Hill Companies
  • ISBN-10: 1266444742
  • ISBN-13: 9781266444746
Kitos knygos pagal šią temą:
Loose Leaf for Survey of Accounting 7th ed.Didesnis paveikslėlis
  • Formatas: Loose-leaf, 736 pages, aukštis x plotis x storis: 270x212x28 mm, weight: 1320 g
  • Išleidimo metai: 30-Jan-2023
  • Leidėjas: McGraw-Hill Companies
  • ISBN-10: 1266444742
  • ISBN-13: 9781266444746
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9781266444746.html
Survey of Accounting,7th edition, is designed to cover both financial and managerial accounting topics in a one-semester non-major course. The book focuses on decision-making by employing a Horizontal Financial Statements Model to show students how each business event impacts the financial statements. Managerial chapters focus on using the information to make business decisions. Edmonds’ unique approach shifts the focus from memorizing procedures to developing real-world thinking patterns and is easy for students to understand. The book offers the most comprehensive set of instructional videos on the market including an author-created video and quiz for each learning objective. The 7th edition also includes all-new resources such as Self-Study review problem videos to walk students through a comprehensive problem at the end of each chapter, an expanded number of guided example videos to assist students with end-of-chapter exercises, brief exercises that focus on one learning objective at a time, and career readiness features such as assignable Tableau Dashboard Activities, Integrated Excel Exercises, and Critical Thinking problems that build student familiarity and skills with tools that are commonplace in business and accounting practices today. These pedagogical innovations and supplementary materials have made the Edmonds content a popular choice.
Chapter 1 An Introduction to Accounting
2(1)
Section 1 Collecting and Organizing Information
3(16)
Role of Accounting in Society
4(4)
Accounting Facilitates Resource Allocation
4(1)
Accounting Provides Information
5(1)
Types of Accounting Information
5(1)
Nonbusiness Resource Usage
6(1)
Accounting Improves Communication
7(1)
Accounting Provides Jobs
8(1)
Reporting Entities
8(1)
Creating An Accounting Equation
9(1)
Recording Business Events Under An Accounting Equation
10(1)
Asset Source Transactions
11(4)
Asset Exchange Transactions
12(1)
Another Asset Source Transaction
12(1)
Asset Use Transactions
13(1)
Summary of Transactions
14(1)
Interpreting Information Shown in the Accounting Equation
15(2)
The Left versus the Right Side of the Accounting Equation
15(1)
Cash and Retained Earnings
15(1)
Business Liquidations Resulting from Net Losses
16(1)
Business Liquidations Resulting from the Mismanagement of Assets
17(1)
Two Views of the Right Side of the Accounting Equation
17(1)
Recap: Types of Transactions
17(2)
Section 2 Reporting Information
19(633)
Preparing An Income Statement, A Statement of Changes in Stockholders' Equity, and A Balance Sheet
19(3)
Income Statement and the Matching Concept
19(2)
Statement of Changes in Stockholders' Equity
21(1)
Balance Sheet
21(1)
Preparing the Statement of Cash Flows
22(2)
Distinguish Between Permanent and Temporary Accounts
24(1)
The Horizontal Financial Statements Model
25(4)
Real-World Financial Reports
26(1)
Annual Report for Target Corporation
27(1)
Special Terms in Real-World Reports
28(1)
End of
Chapter Study Guide
29(1)
Self-Study Review Problem
30(1)
Key Terms
31(1)
Questions
32(1)
Brief Exercises
33(2)
Section 1 Exercises--Series A
35(4)
Section 2 Exercises--Series A
39(5)
Sections 1 and 2 Problems--Series A
44(4)
Career Readiness
48(4)
Chapter 2 Accounting for Accruals and Deferrals
52(48)
Section 1 Show How Accruals Affect Financial Statements
53(1)
Accounting for Receivables
54(2)
Recognizing Accounts Receivable
55(1)
Other Events
55(1)
Accounting for Payables (Adjusting the Accounts)
56(2)
Summary of Events and General Ledger
57(1)
Preparing Financial Statements
58(2)
Income Statement
58(2)
Statement of Changes in Stockholders' Equity
60(1)
Balance Sheet
60(1)
Statement of Cash Flows
60(1)
Comparing Cash Flow from Operations with Net Income
60(1)
Steps in An Accounting Cycle
60(3)
The Closing Process
60(2)
The Matching Concept
62(1)
Section 2 Show How Deferrals Affect Financial Statements
63(1)
Second Accounting Cycle
63(1)
Accounting for Supplies
63(1)
Year-End Adjustment for Supplies
64(1)
Accounting for Prepaid Items
64(2)
Year-End Adjustment for Prepaid Rent
65(1)
Accounting for Unearned Revenue
66(3)
Year-End Adjustment for Unearned Revenue
67(1)
Other Year 2 Events
67(1)
Summary of Events and General Ledger
68(1)
Preparing Financial Statements
69(5)
Closing for the Year 2 Accounting Period
70(4)
Transaction Classification
74(1)
End of
Chapter Study Guide
75(1)
Self-Study Review Problem
76(2)
Key Terms
78(1)
Questions
78(1)
Brief Exercises
79(3)
Section 1 Exercises--Series A
82(3)
Section 2 Exercises
85(7)
Sections 1 and 2 Problems--Series A
92(5)
Career Readiness
97(3)
Chapter 3 Accounting for Merchandising Businesses
100(42)
Accounting for Inventory Transactions
103(1)
Allocating Inventory Cost between Asset and Expense Accounts
103(1)
Perpetual Inventory System
104(1)
Effects of Year 1 Events on Financial Statements
104(1)
Financial Statements for Year 1
105(1)
Transactions Related To Inventory Purchases
106(1)
Effects of Year 2 Events on Financial Statements
106(1)
Accounting for Purchase Returns and Allowances
107(1)
Purchase Discounts
108(1)
The Cost of Financing Inventory
108(1)
Accounting for Transportation Costs
109(2)
Accounting for Inventory Shrinkage
111(2)
Recognizing Gains and Losses
113(1)
Multistep Income Statement
114(2)
Events Affecting Sales
116(1)
Accounting for Sales Returns and Allowances
117(1)
Accounting for Sales Discounts
117(1)
Net Sales
118(1)
Common Size Financial Statements
118(1)
End of
Chapter Study Guide
119(1)
Appendix
120(1)
Periodic Inventory System
120(1)
Financial Statement Impacts
121(1)
Advantages and Disadvantages of the Periodic System versus the Perpetual System
122(1)
Self-Study Review Problem
122(2)
Key Terms
124(1)
Questions
124(1)
Brief Exercises
125(3)
Exercises--Series A
128(8)
Problems--Series A
136(3)
Career Readiness
139(3)
Chapter 4 Internal Controls, Accounting for Cash, and Ethics
142(32)
Key Features of Internal Control Systems
144(1)
Separation of Duties
145(1)
Quality of Employees
145(1)
Bonded Employees
145(1)
Required Absences
145(1)
Procedures Manual
145(1)
Authority and Responsibility
145(1)
Prenumbered Documents
146(1)
Physical Control
146(1)
Performance Evaluations
146(1)
Limitations
146(1)
Accounting for Cash
147(1)
Controlling Cash
147(1)
Checking Account Documents
148(1)
Reconciling the Bank Account
149(1)
Determining True Cash Balance
150(2)
Illustrating a Bank Reconciliation
152(3)
Importance of Ethics
155(1)
Common Features of Criminal and Ethical Misconduct
155(2)
Role of the Independent Auditor
157(1)
The Financial Statement Audit
158(1)
Materiality and Financial Audits
158(1)
Types of Audit Opinions
159(1)
Confidentiality
159(1)
End of
Chapter Study Guide
160(1)
Self-Study Review Problem
161(1)
Key Terms
162(1)
Questions
162(1)
Brief Exercises
163(1)
Exercises--Series A
164(4)
Problems--Series A
168(4)
Career Readiness
172(2)
Chapter 5 Accounting for Receivables and Inventory Cost Flow
174(46)
Estimating Uncollectible Accounts Expense Using the Percent of Revenue Method
176(1)
Accounting Events Affecting the Year 1 Period
176(2)
Analysis of Year 1 Financial Statements
178(1)
Accounting Events Affecting the Year 2 Period
179(2)
Analysis of the Year 2 Financial Statements
181(1)
Estimating Uncollectible Accounts Expense Using the Percent of Receivables Method
182(1)
Aging Accounts Receivable
183(1)
Matching Revenues and Expenses versus Asset Measurement
184(1)
Accounting for Notes Receivable (Promissory Notes)
184(1)
How Accounting for Notes Receivable Affects Financial Statements
185(2)
Financial Statements
187(1)
Accounting for Credit Card Sales
188(1)
Inventory Cost Flow Methods
189(1)
Specific Identification
189(1)
First-in, First-Out (FIFO)
190(1)
Last-In, First-Out (UFO)
190(1)
Weighted Average
190(1)
Physical Flow
190(1)
Effect of Cost Flow on Financial Statements
190(6)
End of
Chapter Study Guide
196(1)
Self-Study Review Problem 1
197(1)
Self-Study Review Problem 2
198(1)
Key Terms
199(1)
Questions
199(1)
Brief Exercises
200(2)
Exercises--Series A
202(8)
Problems--Series A
210(6)
Career Readiness
216(4)
Chapter 6 Accounting for Long-Term Operational Assets
220(44)
Long-Term Operational Assets
222(1)
Tangible Long-Term Assets
222(1)
Intangible Assets
222(1)
Determining the Cost of Long-Term Assets
223(1)
Methods of Recognizing Depreciation Expense
224(1)
Dryden Enterprises Illustration
224(1)
Straight-Line Depreciation
225(1)
Effects on the Financial Statements
226(1)
Double-Declining-Balance Depreciation
227(1)
Effects on the Financial Statements
228(2)
Units-Of-Production Depreciation
230(1)
Effects on the Financial Statements
230(1)
Accounting for the Disposal of Long-Term Operational Assets
231(1)
Comparing the Depreciation Methods
232(1)
Revision of Estimates
232(1)
Revision of Life
233(1)
Revision of Salvage
233(1)
Continuing Expenditures for Plant Assets
233(1)
Costs That Are Expensed
233(1)
Costs That Are Capitalized
233(2)
Natural Resources
235(1)
Intangible Assets
236(1)
Trademarks
236(1)
Patents
236(1)
Copyrights
237(1)
Franchises
237(1)
Goodwill
238(1)
Expense Recognition for Intangible Assets
239(1)
Expensing Intangible Assets with Identifiable Useful Lives
239(1)
Impairment Losses for Intangible Assets with Indefinite Useful Lives
239(1)
Balance Sheet Presentation
239(1)
Effect of Judgment and Estimation
240(1)
Judgment in Financial Reporting
240(1)
Effect of Industry
Characteristics
241(1)
End of
Chapter Study Guide
242(1)
Self-Study Review Problem
243(1)
Key Terms
244(1)
Questions
244(1)
Brief Exercises
245(3)
Exercises--Series A
248(6)
Problems--Series A
254(6)
Career Readiness
260(4)
Chapter 7 Accounting for Liabilities
264(50)
Current Liabilities
266(1)
Accounting for Notes Payable
266(1)
Accounting for Sales Tax
267(1)
Contingent Liabilities
268(1)
Warranty Obligations
269(1)
Financial Statements
270(1)
Accounting for Long-Term Debt
271(1)
Installment Notes Payable
272(2)
Line of Credit
274(1)
Bond Liabilities
275(1)
Advantages of Issuing Bonds
276(1)
Bonds Issued At Face Value
276(1)
Effect of Events on Financial Statements
276(2)
Financial Statements
278(1)
Effect of Semiannual Interest Payments
279(1)
Amortization of A Bond Discount Using the Straight-Line Method
279(1)
Effective Interest Rate
279(1)
Bond Prices
279(1)
Effect of Events on Financial Statements
280(1)
Financial Statements
281(2)
Amortization of A Bond Premium Using the Straight-Line Method
283(1)
The Market Rate of Interest
284(1)
Security for Loan Agreements
284(1)
Current Versus Noncurrent
284(2)
End of
Chapter Study Guide
286(1)
Appendix
287(1)
Amortization of a Discount Using the Effective Interest Rate
287(1)
Amortizing Bond Discounts
288(2)
Amortization of A Premium Using The Effective Interest Rate
290(1)
Self-Study Review Problem
291(1)
Key Terms
292(1)
Questions
292(1)
Brief Exercises
293(4)
Exercises--Series A
297(8)
Problems--Series A
305(6)
Career Readiness
311(3)
Chapter 8 Proprietorships, Partnerships, and Corporations
314(38)
Forms of Business Organizations
316(1)
Advantages and Disadvantages of Different Forms of Business Organization
316(3)
Appearance of Capital Structure in Financial Statements
319(1)
Characteristics of Capital Stock
320(1)
Par Value
320(1)
Stated Value
321(1)
Other Valuation Terminology
321(1)
Stock: Authorized, Issued, and Outstanding
321(1)
Common Versus Preferred Stock
321(1)
Common Stock
321(1)
Preferred Stock
321(2)
Other Classes of Stock
323(1)
Accounting for Stock Transactions On the Day of Issue
323(1)
Issuing Par Value Stock
323(1)
Stock Classification
324(1)
Stock Issued at Stated Value
324(1)
Stock Issued with No Par Value
324(1)
Financial Statement Presentation
324(1)
Treasury Stock
325(2)
Cash Dividends
327(1)
Declaration Date
327(1)
Date of Record
327(1)
Payment Date
327(1)
Stock Dividends and Splits
328(1)
Stock Dividends
328(1)
Stock Splits
329(1)
Appropriation of Retained Earnings
329(1)
Financial Statement Presentation
329(1)
Investing in Capital Stock
330(1)
Using Stock Price to Assess Company Value
331(1)
Receiving Dividends
331(1)
Increasing the Price of Stock
331(1)
Exercising Control through Stock Ownership
332(1)
End of
Chapter Study Guide
332(2)
Self-Study Review Problem
334(1)
Key Terms
335(1)
Questions
335(1)
Brief Exercises
336(3)
Exercises--Series A
339(5)
Problems--Series A
344(4)
Career Readiness
348(4)
Chapter 9 Financial Statement Analysis
352(40)
Factors in Communicating Useful Information
354(1)
The Users
354(1)
The Types of Decisions
354(1)
Information Analysis
354(1)
Methods of Analysis
354(1)
Horizontal Analysis
355(2)
Vertical Analysis
357(1)
Ratio Analysis
358(1)
Objectives of Ratio Analysis
358(1)
Measures of Debt-Paying Ability
359(1)
Liquidity Ratios
359(3)
Solvency Ratios
362(3)
Measures of Profitability
365(1)
Measures of Managerial Effectiveness
365(2)
Stock Market Ratios
367(1)
Earnings per Share
367(1)
Book Value
368(1)
Price-Earnings Ratio
368(1)
Dividend Yield
368(1)
Other Ratios
369(1)
Limitations of Financial Statement Analysis
370(1)
Different Industries
370(1)
Changing Economic Environment
370(1)
Accounting Principles
370(1)
End of
Chapter Study Guide
371(1)
Self-Study Review Problem
372(2)
Key Terms
374(1)
Questions
374(1)
Brief Exercises
374(2)
Exercises--Series A
376(6)
Problems-Series A
382(6)
Career Readiness
388(4)
Chapter 10 An Introduction to Management Accounting
392(48)
Differences Between Managerial and Financial Accounting
394(1)
Users and Types of Information
394(1)
Level of Aggregation
394(1)
Regulation
395(1)
Information Characteristics
395(1)
Time Horizon and Reporting Frequency
395(1)
Product Costing in Manufacturing Companies
396(1)
Components of Product Cost
396(1)
Tabor Manufacturing Company
396(1)
Average Cost per Unit
397(1)
Costs Can Be Assets or Expenses
397(1)
Effect of Manufacturing Product Costs on Financial Statements
398(5)
Upstream, Midstream, and Downstream Costs in Manufacturing, Service, and Merchandising Companies
403(1)
Cost Classification in Service and Merchandising Companies
404(3)
Schedule of Cost of Goods Manufactured and Sold
407(1)
Just-In-Time Inventory
408(1)
Just-in-Time Illustration
408(2)
Statement of Ethical Professional Practice
410(2)
End of
Chapter Study Guide
412(2)
Appendix
414(1)
Blockchain Technology and Its Impact on Supply Chain Management
414(1)
Using Total Quality Management (TQM) and Activity-Based Management (ABM) to Reengineer Production and Delivery Systems
415(1)
Value Chain Analysis across Companies
416(1)
Self-Study Review Problem
416(3)
Key Terms
419(1)
Questions
419(1)
Brief Exercises
420(2)
Exercises--Series A
422(7)
Problems--Series A
429(6)
Career Readiness
435(5)
Chapter 11 Cost Behavior, Operating Leverage, and Profitability Analysis
440(36)
Fixed Cost Behavior
442(1)
Operating Leverage
442(2)
Calculating Percentage Change
444(1)
Risk and Reward Assessment
444(1)
Variable Cost Behavior
444(2)
An Income Statement Under the Contribution Margin Approach
446(1)
Measuring Operating Leverage Using Contribution Margin
446(1)
Cost Behavior Summarized
447(3)
Determining the Break-Even Point
450(1)
Equation Method
450(1)
Contribution Margin per Unit Method
451(1)
Determining the Sales Volume Necessary to Reach a Desired Profit
452(1)
Calculating the Margin of Safety
453(1)
End of
Chapter Study Guide
454(2)
Self-Study Review Problem 1
456(2)
Self-Study Review Problem 2
458(1)
Key Terms
459(1)
Questions
459(1)
Brief Exercises
460(1)
Exercises--Series A
461(6)
Problems--Series A
467(5)
Career Readiness
472(4)
Chapter 12 Cost Accumulation, Tracing, and Allocation
476(32)
Determine the Cost of Cost Objects
478(1)
Estimated versus Actual Cost
478(1)
Assignment of Costs to Objects in a Retail Business
478(1)
Identifying Direct and Indirect Costs
479(1)
Cost Classifications--Independent and Context Sensitive
480(1)
Allocating Indirect Costs To Objects
480(2)
Determining the Cost to Be Allocated Using Cost Pools
482(1)
Selecting the Cost Driver
483(1)
Cause and Effect versus Availability of Information
483(1)
Behavioral Implications
484(2)
Cost Drivers for Variable Overhead Costs
486(2)
Cost Drivers for Fixed Overhead Costs
488(2)
The Human Factor: A Comprehensive Example
490(1)
Using Cost Allocations in a Budgeting Decision
490(1)
Using Cost Drivers to Make Allocations
490(1)
Choosing the Best Cost Driver
491(1)
Controlling Emotions
491(1)
End of
Chapter Study Guide
491(1)
Self-Study Review Problem
492(2)
Key Terms
494(1)
Questions
494(1)
Brief Exercises
495(1)
Exercises--Series A
496(4)
Problems--Series A
500(3)
Career Readiness
503(5)
Chapter 13 Relevant Information for Special Decisions
508(38)
Relevant Information
510(1)
Sunk Cost
510(1)
Opportunity Costs
510(1)
Relevance Is an Independent Concept
511(1)
Relevance Is Context Sensitive
511(1)
Relationship between Relevance and Accuracy
511(1)
Quantitative versus Qualitative Characteristics of Decision Making
512(1)
Differential Revenue and Avoidable Cost
512(1)
Relationship of Cost Avoidance to a Cost Hierarchy
512(1)
Relevant Information and Special Decisions
513(1)
Special Order Decisions
513(4)
Outsourcing Decisions
517(2)
Segment Elimination Decisions
519(3)
Summary of Relationships between Avoidable Costs and the Hierarchy of Business Activity
522(1)
Asset Replacement Decisions
522(1)
End of
Chapter Study Guide
523(2)
Self-Study Review Problem
525(2)
Key Terms
527(1)
Questions
528(1)
Brief Exercises
528(2)
Exercises--Series A
530(6)
Problems--Series A
536(5)
Career Readiness
541(5)
Chapter 14 Planning for Profit and Cost Control
546(36)
The Planning Process
548(1)
Three Levels of Planning for Business Activity
548(1)
Advantages of Budgeting
548(1)
Budgeting and Human Behavior
549(1)
The Master Budget
550(1)
Hampton Hams Budgeting Illustration
551(1)
Sales Budget
551(2)
Inventory Purchases Budget
553(2)
Selling and Administrative Expense Budget
555(2)
Cash Budget
557(2)
Pro Forma Financial Statements
559(1)
Pro Forma Income Statement
559(1)
Pro Forma Balance Sheet
560(1)
Pro Forma Statement of Cash Flows
560(1)
End of
Chapter Study Guide
561(2)
Self-Study Review Problem
563(2)
Key Terms
565(1)
Questions
565(1)
Brief Exercises
565(2)
Exercises--Series A
567(5)
Problems--Series A
572(4)
Career Readiness
576(6)
Chapter 15 Performance Evaluation
582(36)
Decentralization Concept
584(1)
Responsibility Centers
584(1)
Controllability Concept
584(1)
Preparing Flexible Budgets
585(1)
Determining Variances for Performance Evaluation
586(1)
Sales and Variable Cost Volume Variances
587(1)
Interpreting the Sales and Variable Cost Volume Variances
587(1)
Fixed Cost Considerations
588(1)
Flexible Budget Variances
588(1)
Calculating the Sales Price Variance
589(1)
The Human Element Associated with Flexible Budget Variances
590(1)
Need for Standards
591(1)
Managerial Performance Measurement
591(1)
Return on Investment
592(1)
Qualitative Considerations
593(1)
Factors Affecting Return on Investment
593(1)
Residual Income
594(2)
Calculating Multiple ROIs and/or RIs for the Same Company
596(1)
Responsibility Accounting and the Balanced Scorecard
597(1)
End of
Chapter Study Guide
597(2)
Self-Study Review Problem 1
599(2)
Self-Study Review Problem 2
601(1)
Key Terms
602(1)
Questions
602(1)
Brief Exercises
603(2)
Exercises--Series A
605(5)
Problems--Series A
610(3)
Career Readiness
613(5)
Chapter 16 Planning for Capital Investments
618(34)
Capital Investment Decisions
620(1)
Time Value of Money
620(1)
Determining the Minimum Rate of Return
620(1)
Converting Future Cash Inflows to Their Equivalent Present Values
621(4)
Analyzing Capital Investment Proposals
625(1)
Net Present Value
625(1)
Measuring Investment Cash Flows
626(1)
Compare Alternative Capital Investment Opportunities
627(1)
Determine the Net Present Value
628(1)
Internal Rate of Return
629(1)
Calculating the Internal Rate of Return when Expected Cash Flows Are Distributed Evenly
629(1)
Calculating the Internal Rate of Return when Expected Cash Flows Are Distributed Irregularly
630(2)
Relevance and the Time Value of Money
632(1)
Tax Considerations
632(2)
Techniques That Ignore the Time Value of Money
634(1)
Payback Method
634(1)
Unadiusted Rate of Return
635(2)
Postaudits
637(1)
End of
Chapter Study Guide
637(1)
Appendix
638(1)
Self-Study Review Problem
639(1)
Key Terms
640(1)
Questions
640(1)
Brief Exercises
641(1)
Exercises--Series A
642(4)
Problems--Series A
646(3)
Career Readiness
649(3)
Appendix A Accessing the EDGAR Database through the Internet 652(1)
Appendix B The Double-Entry Accounting System 653(8)
Appendix C Portion of the Form 10-K for Target Corporation 661(8)
Appendix D Big Data and Data Visualizations Overview 669(4)
Glossary 673(10)
Index 683