Financial and managerial accounting
著者
書誌事項
Financial and managerial accounting
（Charles T. Horngren series in accounting）
Pearson/Prentice Hall, c2008
[1st ed.]
- : Pearson international edition
- タイトル別名
-
Financial managerial accounting
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注記
Includes indexes
内容説明・目次
内容説明
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目次
Financial and Managerial Accounting 1e
Horngren/Harrison/Braun
Table of Contents
1) Accounting and the Business Environment
* Describe the modern business environment and the role of information in that environment.
* Define accounting and its role in creating financial information.
* Describe the corporate form of business.
* Describe basic accounting principles and concepts
* Describe the fundamental accounting equation and its components.
* Use the fundamental accounting equation to record and summarize transactions.
* Develop an income statement, statement of retained earnings, statement of cash flows and a balance sheet from the summary of transactions.
2) Recording Business Transactions
* Describe the basic tools of an accounting system, the account, the ledger, and the journal.
* Describe the double-entry system and define debits and credits.
* Explain the flow of information through an accounting system by use of journals and ledgers.
* Explain the purpose and use of source documentation in the accounting system.
* Prepare trial balances and explain their use and limitations
3) The Adjusting Process
* Define accrual accounting and distinguish between accrual and cash-based accounting.
* Describe the basic concepts underpinning accrual accounting, including the time-period concept, revenue recognition rules and the matching principle.
* Define and distinguish between prepaid expenses and accrued expenses.
* Describe and utilize the process of adjusting account balances.
* Prepare an adjusted trial balance.
* Use an adjusted trial balance to prepare financial statements.
4) Completing the Accounting Cycle and Accounting
* Identify the principles of accounting system design.
* Describe the sequence of the accounting cycle.
* Describe the purpose of closing entries and record those entries.
* Prepare a post-closing trial balance.
* Use a post-closing trial balance to develop a classified balance sheet, distinguishing between current and long-term assets, current and long-term liabilities, contributed capital and retained earnings.
* Use a classified balance sheet to evaluate liquidity and leverage of a corporation.
5) Merchandising Operations
* Distinguish between a merchandising business and a service business.
* Describe the flow of inventory through a merchandising business.
* Record transactions involving the purchase and sale of inventory using a perpetual inventory system.
* Prepare a merchandiser's multi-step income statement.
* Evaluate the performance of merchandiser by calculating gross profit margin, net profit margin and inventory turnover.
* Appendix - Periodic inventory systems.
6) Merchandise Inventory
* Define inventory costs and distinguish between cost flow and goods flow.
* Describe different inventory valuation methods and their impact on financial statements and cash flow.
* Use FIFO, LIFO, Average-cost and Specific Identification methods to value inventory, calculate cost of goods sold, and determine net income.
* Use the lower of cost or market rules to value inventory.
* Estimate the value of inventories using different methods.
7) Internal Control and Cash
* Define cash and describe internal control procedures involving cash.
* Describe the modern banking environment and the use of electronic payment and disbursement processes.
* Describe the accounting procedures for electronic payment systems.
* Describe the bank reconciliation process and reconcile cash accounts to banking statements.
* Describe other internal control and auditing standards and procedures.
8) Receivables
* Describe internal control procedure for receivables.
* Explain the concept and use of the allowance method to account for uncollectible accounts.
* Explain the concept and use of the direct write-off method to account for uncollectible accounts.
* Describe the process of accounting for credit-card, bankcard and debit-card sales.
* Define notes receivable and explain the process of accounting for notes receivable.
* Understand the process and impact of discounting notes receivable.
* Understand how to use accounting information, including the acid test (quick) ratio and the days' sales in receivables, to make critical business decisions. Evaluate liquidity using quick ratios, receivable turnover, accounts receivable aging and days' sales outstanding.
9) Plant Assets and Intangibles
* Account for the costs of plant assets.
* Define depreciation, journalize an adjusting entry to record depreciation, and compute depreciation expense, using the straight-line, declining balance, and production methods.
* Apply the matching rule to the allocation of costs for capital and revenue expenditures. Calculate the impact of changes in depreciation estimates.
* Record transactions for the disposal, sale and exchange of plant assets.
* Record transactions for the costs and allocation of costs for intangible assets.
* Appendix - Record transactions for the costs and allocation of costs for natural resources.
10) Current Liabilities and Payroll
* Describe current liabilities and reporting requirements for current and long-term liabilities. Define the current portion of long-term liabilities.
* Record transactions for accounts payable and accrued expenses
* Record transactions for sales taxes and payroll taxes.
* Record transactions for notes payable and interest expense.
* Record transactions for estimated liabilities and expenses.
* Describe contingent liabilities and the full disclosure principle
11) Corporations: Paid-in Capital and the Balance Sheet
* Define a corporation and describe the characteristics of corporations.
* Identify the components of stockholders' equity.
* Record transactions for the issuance of common stock and preferred stock.
* Record transactions for dividends paid to holders of common and preferred stock.
* Record transactions for purchase and resale of treasury stock.
* Define and compute book value of common stock.
* Compare book value to market value of common stock.
* Evaluate financial performance using return on assets and return on equity.
12) Corporations: Retained Earnings and the Income Statement
* Identify the issues related to evaluating the quality of a company's earnings.
* Calculate earnings per share and a price/earnings ratio.
* Define and explain prior period adjustments and comprehensive income.
* Account for stock dividends and stock splits.
* Prepare a statement of stockholders' equity.
* Evaluate the effects of stock splits, stock and cash dividends, treasury stock transactions, and the acquisition of assets on a corporation's financial statements and performance measures
13) Long-term Liabilities
* Explain the purpose and use of using long-term liabilities to finance investment in long-term assets.
* Evaluate financial leverage using different measures.
* Calculate payments, debt reduction and interest expense for installment notes and mortgages.
* Record transactions involving installment notes and mortgages.
* Describe the major characteristics of bonds payable. Utilize various sources to identify types, prices and credit ratings of various types of bonds.
* Record transactions for the issuance of bonds at face value, at a discount, and at a premium.
* Record transactions for the recording of bond interest expense using the straight-line method.
* Record transactions for the retirement of bonds and the conversion of bonds into stock.
14) The Statement of Cash Flows
* Describe the statement of cash flows, and define cash and cash equivalents.
* Calculate cash flows from operations using the indirect method.
* Calculate cash flows from investing and from financing activities.
* Prepare a statement of cash flows in good format.
* Interpret and use the statement of cash flows to analyze management decisions. Calculate free cash flow.
15) Financial Statement Analysis
* Describe and discuss the objectives and standards of financial statement analysis.
* Describe the sources of information for financial statement analysis, including benchmarking and industry averages.
* Apply horizontal, vertical and trend analysis to financial statements.
* Evaluate the liquidity, leverage, solvency and profitability of a corporation.
16) Introduction to Management Accounting
* Describe the need for management accounting information in a competitive business environment.
* Distinguish between financial and management accounting,
* Distinguish between merchandising and manufacturing operations.
* Describe and define management accounting cost terms.
* Develop income statements and balance sheets for a manufacturer.
* Prepare schedules of Cost of Goods Manufactured and Cost of Goods Sold.
17) Job Order Costing
* Explain the flows of costs through the manufacturing process.
* Identify manufacturing costs, including labor, materials, and overhead.
* Differentiate between product and period costs.
* Differentiate between direct costs and indirect costs.
* Define cost allocation and explain the overhead allocation process.
* Prepare management accounting reports summarizing job costs.
* Evaluate operating performance using job-costing information.
18) Process Costing
* Compare and contrast Job Order Costing and Process Costing.
* Explain the flow of costs and work-in-process inventory in a process costing system.
* Define equivalent units in terms of process costing information and inventories.
* Prepare management accounting reports summarizing and reconciling process costs.
* Evaluate operating performance using process costing information.
19) Activity-Based Costing and Other Cost Management Tools
* Explain why indirect costs are allocated.
* Describe how indirect costs are allocated using a single overhead rate.
* Describe the limitations of using a single rate to allocate indirect costs.
* Describe how indirect costs can be classified into multiple cost pools.
* Describe how indirect costs are allocated using multiple overhead rates.
* Evaluate operating performance using activity-based costing information.
20) Cost-Profit-Volume Analysis
* Distinguish between variable costs and fixed costs.
* Explain the effects of activity changes on total and per-unit costs.
* Describe and use different methods to estimate variable and fixed costs.
* Use a cost formula to predict costs at a new level of activity.
* Describe effects of change in cost, price and volume on contribution margin and net income.
* Use Cost-Volume-Profit Analysis to predict and evaluate operating performance.
21) Short-term Business Decisions and Differential Analysis
* Distinguish between relevant and irrelevant costs for decision-making.
* Compute the optimal price for a product or service.
* Evaluate decisions to retain or drop product lines and organizational segments.
* Evaluate decisions to make or buy a product, or whether to accept a special order.
* Evaluate decisions to determine the appropriate use of resources.
22) Capital Investment Decisions
* Distinguish between short-term and long-term investment decisions
* Define capital budgeting and capital investment decisions.
* Use the payback method and the accounting rate of return method to evaluate capital investment projects.
* Describe the time value of money.
* Use internal rate of return and net present value methods to evaluate capital investment projects.
23) Budgeting
* Define budgeting, and explain the differences between planning and control.
* Explain the master budget interrelationships.
* Prepare budgets for sales, production, direct materials, overhead, selling and administration, and a cash budget.
* Prepare a budgeted income statement and balance sheet.
* Define responsibility accounting and responsibility centers.
24) Flexible Budgets and Standard Costs
* Describe flexible budgets and explain differences between flexible and static budgets.
* Demonstrate impact of changes in volume on budgets.
* Define standard costs and how standards are derived.
* Compute direct materials price and quantity variances.
* Compute direct labor rate and efficiency variances.
* Compute manufacturing overhead spending and quantity variances,
* Develop performance reports using flexible budgets and variances from standards.
* Evaluate operating performance using performance reports.
25) Performance Management and Evaluation
* Describe performance measurement and the issues that affect measurement of performance.
* Prepare performance reports for various types of responsibility centers.
* Use profit margin, return on investment and other measures to evaluate performance of responsibility centers.
* Use the balanced scorecard to develop performance measures that are consistent with organizational goals.
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