Principles of accounting

著者

• Pollard, Meg
• Mills, Sherry K.
• Harrison, Walter T.

書誌事項

Principles of accounting

Meg Pollard, Sherry K. Mills, Walter T. Harrison, Jr

Pearson/Prentice Hall, c2007

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

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詳細情報

• NII書誌ID(NCID): BA83749862
• ISBN:
  • 0132304791
• LCCN: 2006033723
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Upper Saddle River, N.J.
• ページ数/冊数: xxx, 1165, [140] p.
• 大きさ: 28 cm
• 分類:
  • LCC : HF5636
  • DC22 : 657
• 件名:
  • LCSH : Accounting
  • LCSH : Managerial accounting