Principles of accounting
著者
書誌事項
Principles of accounting
Pearson/Prentice Hall, c2007
大学図書館所蔵 件 / 全5件
-
該当する所蔵館はありません
- すべての絞り込み条件を解除する
注記
Includes index
内容説明・目次
内容説明
For Principles of Accounting courses
The Demo Docs System of instruction replicates the classroom experience by providing more "I get it" moments outside of class.
We've talked to tons of POA instructors and our editors have even taken the accounting course (numerous times!) to figure out the following issue in this course that is consistent: Students understand (or "get it") right after you do a problem in class, but as soon as they leave class, with each passing hour, their ability to do the problems again and complete their homework diminishes to the point of them either having to come to office hours to get help, or they just quit and get behind in the course. On top of this, you can end up getting behind in the course as well, in order to keep everyone on track. The Demo Docs system helps to recreate the "I get it" moments outside of class-- keeping both you and the students on track.
目次
Chapter 1 Accounting and the Business Environment
Vignette: Turning Your Dreams into Business
Business Organizations
Types of Businesses
Forms of Business Organizations
Accounting and Accountability
Organization Accountability
Financial Accounting and Management Accounting
Accounting Concepts and Principles
The Entity Concept
The Reliability (Objectivity) Principle
The Cost Principle
The Going-Concern Concept
The Accounting Equation
Assets, Liabilities, and Owner's Equity
Components of Owner's Equity
Accounting for Business Transactions
Evaluating Business Transactions
Financial Statements
The Income Statement
The Statement of Owner's Equity
The Balance Sheet
The Statement of Cash Flows
Relationships Among the Financial Statements
Ethical Decision Making
Ethics in Accounting and Business
Standards of Professional Conduct
Accounting in Action
Review
Word Power
Quick Check
Accounting Practice
Short Exercises
Exercises
Problems
Be on Guard Case #1
Be on Guard Case #2
Know Your Business
Quick Check Solutions
Chapter 2 Recording Business Transactions
Vignette: Shopping for Your Future
Process of Recording and Summarizing Business Transactions
Transactions
Accounts
Assets
Liabilities
Owner's Equity
Chart of Accounts
Double Entry Accounting
Rules of Debits and Credits
T-Account
Normal Balance
Recording and Summarizing Business Transactions
The Transaction Analysis
Applying Transaction Analysis
Balancing the Accounts
Details of Journals and Ledgers
Posting
Four-Column Account
Trial Balance
Trial Balance Errors
Using the Trial to Prepare Financial Statements
Accounting in Action
Review
Word Power
Quick Check
Accounting Practice
Short Exercises
Exercises
Problems
Be on Guard Case #1
Be on Guard Case #2
Know Your Business
Quick Check Solutions
Chapter 3 The Adjusting Process
Vignette: Adjusting to Reality
Measuring Business Income Using Accounting Principles
Types of Adjusting Entries
Adjusting the Accounts
Deferrals
Accruals
Summary of the Adjusting Process
The Adjusted Trial Balance
Preparing the Financial Statements
Relationships Among the Financial Statements
Accounting in Action
Review
Word Power
Quick Check
Accounting Practice
Short Exercises
Exercises
Problems
Be on Guard Case #1
Be on Guard Case #2
Know Your Business
Quick Check Solutions
Chapter 4 Completing the Accounting Cycle
Vignette: Scoring the Game
The Accounting Cycle
The Worksheet
Completing the Accounting Cycle
Preparing the Financial Statements
Recording the Adjusting Entries
Closing the Accounts
The Four Closing Entries
Post-Closing Trial Balance
Classifying Assets and Liabilities
Assets
Liabilities
A Classified Balance Sheet
Accounting in Action
Review
Word Power
Quick Check
Accounting Practice
Short Exercises
Exercises
Problems
Be on Guard Case #1
Be on Guard Case #2
Know Your Business
Quick Check Solutions
Chapter 5 Accounting for a Retail Business
Vignette: Catching the Wave
The Supply Chain
The Supplier/Retailer Relationship
Retail Inventory Systems
The Retailer/Customer Relationship
Accounting for the Supplier/Retailer Relationship
Cash and Credit Purchases
Purchase Discounts
Purchase Returns and Allowances
Accounting for the Retailer/Customer Relationship
Cash Sales
Credit Sales
Sales Discounts to Other Businesses - The Supplier's Perspective
Sales Returns and Allowances
Accounting for Delivery and Other Selling Expenses
Costs to Receive Goods from Suppliers
Cost to Deliver Goods to Customers
Other Selling Costs
Preparing a Retailer's Financial Statements
Income Statement
Statement of Owner's Equity
Balance Sheet
Two Key Ratios for Decision Making
The Gross Profit Percentage
The Rate of Inventory Turnover
Accounting in Action
Review
Word Power
Quick Check
Accounting Practice
Short Exercises
Exercises
Problems
Be on Guard Case #1
Be on Guard Case #2
Know Your Business
Quick Check Solutions
Chapter 6 Internal Control and Cash
Vignette: Protecting Yourself
Fraud in Business
The Fraud Triangle
Fraud
Organization Accountability for Fraud
Objectives of Internal Control
Control Activities
Accountability for Internal Control
Limitations of Internal Control
Internal Control For Cash
Internal Control over Cash Receipts
Internal Control over Cash Payments
The Bank Account
Preparing the Bank Reconciliation
Online Banking
Petty Cash
Setting Up the Petty Cash Fund
Replenishing the Petty Cash Fund
Changing the Petty Cash Fund
Reporting Cash on the Balance Sheet
Accounting in Action
Review
Word Power
Quick Check
Accounting Practice
Short Exercises
Exercises
Problems
Be on Guard Case #1
Be on Guard Case #2
Know Your Business
Quick Check Solutions
Chapter 7 Receivables
Vignette: Throwing the Credit Net
Sales and Receivables
Types of Sales
Types of Receivables
Internal Control Over Receivables
Managing the Collection of Receivables
The Direct Write-Off Method
The Allowance Method
Estimating Uncollectibles
Notes Receivables
Overview
Accounting for Notes Receivable
Accruing Interest Revenue
Dishonred Notes Receivable
More Ratios for Decision Making
Quick Ratio
Days' Sales in Receivables
Accounting in Action
Review
Word Power
Quick Check
Accounting Practice
Short Exercises
Exercises
Problems
Be on Guard Case #1
Be on Guard Case #2
Know Your Business
Quick Check Solutions
Chapter 8 Inventory
Vignette: Managing the Goods
Inventory
Types of Inventory
Inventory Shrinkage
Internal Controls over Inventory
Inventory Costing Methods
Inventory Cost Flows
First-in, First-Out (FIFO) Method
Last-In, First-Out (LIFO) Method
Average Cost Method
Journalizing Inventory Transactions
Comparing FIFO, LIFO, and Average Cost
Valuing Inventory Using Lower-of-Cost-or-Market (LCM)
Reporting Inventory on the Balance Sheet
Financial Statement Presentation of Inventory
Effects of Inventory Errors
Using the Gross Profit Method to Estimate Ending Inventory
Accounting in Action
Review
Word Power
Quick Check
Accounting Practice
Short Exercises
Exercises
Problems
Be on Guard Case #1
Be on Guard Case #2
Know Your Business
Quick Check Solutions
Chapter 9 Long-Term Assets: Plant Assets and Intangibles
Vignette: Making Assets Work
Long-Term Assets
Measuring the Cost of Plant Assets
Land and Land Improvements
Building, Equipment, Machinery, Furniture, and Fixtures
A Lump-Sum (Basket) Purchase of Assets
Capital Expenditures
Measuring Plant Asset Depreciation
Depreciation Methods
Comparing Depreciation Methods
Other Issues in Accounting for Plant Assets
Disposing of a Plant Asset
Selling a Plant Asset
Exchanging Plant Assets
Retiring a Plant Asset
Accounting for Natural Resources
Accounting for Intangible Assets
Patents
Copyrights
Trademarks and Brand Names
Franchises and Licenses
Goodwill
Presenting Long-Term Assets on the Balance Sheet
Accounting in Action
Review
Word Power
Quick Check
Accounting Practice
Short Exercises
Exercises
Problems
Be on Guard Case #1
Be on Guard Case #2
Know Your Business
Quick Check Solutions
Chapter 10 Current Liabilities and Payroll
Vignette: Taking Money to Make Money
Current Liabilities of Known Amount
Accounts Payable
Short-Term Notes Payable and Interest Payable
Sales Tax Payable
Current Portion of Long-Term Notes Payable
Accrued Expenses
Unearned Revenues
Estimated and Contingent Liabilities
Estimated Warranty Payable
Contingent Liabilities
More Ratios for Decision Making
Accounting for Payroll
Gross Pay and Net Pay
Employee Payroll Deductions
Employer Payroll Taxes
Other Payroll Considerations
The Payroll Process
Payroll Register
Payroll Checks
Employee Earnings Record
Internal Control over Payroll
Payroll Entries
Record Employee Compensation
Record Employer Payroll Taxes and Contributions to Employee Benefits
Record Payments of Compensation, Taxes, and Benefits
Reporting Payroll Expenses and Liabilities
Accounting in Action
Review
Word Power
Quick Check
Accounting Practice
Short Exercises
Exercises
Problems
Be on Guard Case #1
Be on Guard Case #2
Know Your Business
Quick Check Solutions
Chapter 11 Corporations and Stockholders' Equity
Vignette: Incorporating a Great Idea
Forms of Business Organizations
Corporations: An Overview
Organizing a Corporation
Stockholders' Equity
Classes of Stocks
Issuing Stock
Issuing Common Stock
Issuing Preferred Stock
Accounting for Cash Dividends
Dividend Dates
Dividends on Preferred and Common Stock
Dividends on Cumulative and Noncumulative Preferred Stock
Stock Dividends and Stock Splits
Stock Dividend
Stock Splits
Comparison of Cash Dividends, Stock Dividends, and Stock Splits
Treasury Stock
Purchase of Treasury Stock
Sale of Treasury Stock
Reporting Stockholders' Equity
Stockholders' Equity Section of the Balance Sheet
Statement of Stockholders' Equity
Accounting in Action
Review
Word Power
Quick Check
Accounting Practice
Short Exercises
Exercises
Problems
Be on Guard Case #1
Be on Guard Case #2
Know Your Business
Quick Check Solutions
Chapter 12 Long-term Liabilities
Vignette: Funding for Financial Fitness
Long-Term Liabilities: Mortgages and Leases
Mortgage Notes Payable
Lease Liabilities
Bonds Payable
Types of Bonds
Present Value
Bond Interest Rates
Bond Prices
Issuing Bonds Payable and Paying Interest
Issuing Bonds Payable at Maturity Value
Issuing Bonds Payable at a Discount
Issuing Bonds Payable at a Premium
Adjusting Entries for Interest Expense
Retirement of Bonds
Redeeming Bonds at Maturity
Early Retirement of Bonds Payable
Reporting Liabilities on the Balance Sheet
Accounting in Action
Review
Word Power
Quick Check
Accounting Practice
Short Exercises
Exercises
Problems
Be on Guard Case #1
Be on Guard Case #2
Know Your Business
Quick Check Solutions
Chapter 13 The Statement of Cash Flows
Vignette: Cashing in for Business Success
Basic Concepts: Statement of Cash Flows
Operating, Investing, and Financing Activities
Two Formats for Operating Activities
Noncash Investing and Financing Activities
Preparing the Statement of Cash Flows by the Indirect Method
Cash Flows from Operating Activities
Cash Flows from Investing Activities
Cash Flows from Financing Activities
NonCash Investing and Financing Activities
Preparing the Statement of Cash Flows by the Direct Method
Cash Flows from Operating Activities
Accounting in Action
Review
Word Power
Quick Check
Accounting Practice
Short Exercises
Exercises
Problems
Be on Guard Case #1
Be on Guard Case #2
Know Your Business
Quick Check Solutions
Chapter 14 Financial Statement Analysis
Vignette: Sorting Out Investment Choices
Purpose of Financial Statement Analysis
Horizontal Analysis
Trend Percentages
Vertical Analysis
How Do We Compare One Company with Another?
Using Ratios to Make Decisions
Liquidity Ratios
Profitability Ratios
Asset Utilization
Debt Utilization
Analyzing Stock Investments
Economic Value Added
Analyzing Nonfinancial Data
Accounting in Action
Review
Word Power
Quick Check
Accounting Practice
Short Exercises
Exercises
Problems
Be on Guard Case #1
Be on Guard Case #2
Know Your Business
Quick Check Solutions
Chapter 15 Introduction to Management Accounting
Vignette: Joe's Delivery Service, Maria's Birthday Cakes, Roberto's Bakery
Management Accountability
Today's Business Environment
Service Companies
Merchandising Companies
Manufacturing Companies
Accounting in Action
Review
Word Power
Quick Check
Accounting Practice
Short Exercises
Exercises
Problems
Be on Guard Case #1
Be on Guard Case #2
Know Your Business
Quick Check Solutions
Chapter 16 Job Order Costing
Vignette: Seasons Greetings
How Much Does It Cost to Make a Product? Two Approaches
Job Order Costing for Manufacturing Products
Job Order Costing: Accounting for Material and Labor
Accounting for Materials
Accounting.com: Beyond the Bar Code: Radio Frequency Identification Systems
Accounting for Labor
Job Order Costing: Allocating Manufacturing Overhead
Allocating Manufacturing Overhead to Jobs
Accounting for Completion and Sale of Finished Goods and Adjusting Manufacturing Overhead
Accounting for the Competition and Sale of Finished Goods
Adjusting Underallocated or Overallocated Manufacturing Overhead at the End of the Period
Overview of Job Costing in a Manufacturing Company
Job Order Costing in a Service Copany
Accounting in Action
Review
Word Power
Quick Check
Accounting Practice
Short Exercises
Exercises
Problems
Be on Guard Case #1
Be on Guard Case #2
Know Your Business
Quick Check Solutions
Chapter 17 Process Costing
Vignette: Puzzle Me
Process Costing: An Overview
Two Basic Costing Systems: Job Order Costing and Process Costing
How Does the Flow of Costs Differ Between Job and Process Costing?
Building Blocks of Process Costing
Conversion Costs
Equivalent Units
Process Costing in First Department with No Beginning Inventory
Illustrating Process Costing
Step 1: Summarize the Flow of Physical Units
Step 2: Compute Output in Terms of Equivalent Units
Step 3: Summarize Total Costs to Account For
Step 4: Compute the Cost per Equivalent Unit
Step 5: Assign Costs to Units Completed and to Units in Ending Work in Process Inventory
Process Costing in a Second Department
The Weighted-Average Process Costing Method
Steps 1 and 2: Summarize the Flow of Physical Units
and Compute Output in Terms of Equivalent Units
Steps 3: Summarize Total Costs to Account For and Compute the Cost per Equivalent Unit
Step 4: Assign Total Cost to Units Completed and to Units in Ending Work in Process Inventory
How Managers Use a Production Cost Report
Accounting in Action
Review
Word Power
Quick Check
Accounting Practice
Short Exercises
Exercises
Problems
Be on Guard Case #1
Be on Guard Case #2
Know Your Business
Quick Check Solutions
Chapter 18 Cost-Volume-Profit Analysis
Vignette: Mi Tierra Driving School
Cost Behavior
Variable Costs
Fixed Costs
Mixed Costs
High-Low Method
Relevant Range
Basic CVP Analysis: What Must We Sell to Break Even?
Assumptions
How Much Must We Sell to Break Even? Three Approaches
Using CVP to Plan Profits
How Much Must We Sell to Earn a Profit?
Graphing Cost-Volume-Profit Relations
Using CVP for Sensitivity Analysis
Changing the Sale Price
Changing Variable Costs
Changing Fixed Costs
Margin of Safety
Information Technology and Sensitivity Analysis
Effects of Sales Mix on CVP Analysis
Accounting in Action
Review
Word Power
Quick Check
Accounting Practice
Short Exercises
Exercises
Problems
Be on Guard Case #1
Be on Guard Case #2
Know Your Business
Quick Check Solutions
Chapter 19 The Master Budget and Responsibility Accounting
Vignette: Pete's Pet Shop
Why Managers Use Budgets
Using Budgets to Plan and Control
The Benefits of Budgeting
Preparing the Master Budget
Components of the Master Budget
Preparing the Operating Budget
The Sales Budget
The Inventory, Purchases, and Cost of Goods Sold Budget
The Operating Expenses Budget
The Budgeted Income Statement
Preparing the Financial Budget
Preparing the Cash Budget
The Budgeted Balance Sheet
Getting Employees to Accept the Budget
Using Information Technology for Sensitivity Analysis and Rolling Up Unit Budgets
Sensitivity Analysis
Rolling Up Individual Unit Budgets into the Companywide Budget
Responsibility Accounting
Four Types of Responsibility Centers
Responsibility Accounting Performance Reports
Accounting in Action
Review
Word Power
Quick Check
Accounting Practice
Short Exercises
Exercises
Problems
Be on Guard Case #1
Be on Guard Case #2
Know Your Business
Quick Check Solutions
Chapter 20 Flexible Budgets and Standard Costs
Vignette: How Managers Use Flexible Budgets
What is a Flexible Budget?
Standard Costing
Price Standards
Quantity Standards
Why Do Companies Use Standard Costs?
Variance Analysis
Analyzing the Flexible Budget Variance: How Pluto Uses Standard Costing:
Direct Material Variances
Direct Labor Variances
Manufacturing Overhead Variances
Allocating Overhead in a Standard Cost System
Overhead Flexible Budget Variance
Production Volume Variance
Summary of Overhead Variances
Standard Cost Accounting Systems
Journal Entries
Standard Cost Income Statement for Management
Accounting in Action
Review
Word Power
Quick Check
Accounting Practice
Short Exercises
Exercises
Problems
Be on Guard Case #1
Be on Guard Case #2
Know Your Business
Quick Check Solutions
Chapter 21 Special Business Decisions and Capital Budgeting
Vignette:
Relevant Information
How Managers Make Decisions
What Information Is Relevant to a Special Business Decision?
How to Make Short-Term Special Decisions
Special Sales Order Decision
Dropping a Business Segment (A Product, A Department, A Territory)
Product Mix-Which Product to Emphasize?
Outsourcing (Make or Buy) Decisions
Sell As Is or Process Further?
How Do Short-Term and Long-Term Special Decisions Differ?
Using Payback and Accounting Rate of Return to Make Capital Budgeting Decisions
Payback Period
Accounting Rate of Return
Using Discounted Cash-Flow Models to Make Capital Budgeting Decisions
Net Present Value
Internal Rate of Return
Comparing Capital Budgeting Methods
Accounting in Action
Review
Word Power
Quick Check
Accounting Practice
Short Exercises
Exercises
Problems
Be on Guard Case #1
Be on Guard Case #2
Know Your Business
Quick Check Solutions
「Nielsen BookData」 より