Accounting : tools for business decision making
著者
書誌事項
Accounting : tools for business decision making
Wiley, c2008
2nd ed
大学図書館所蔵 件 / 全5件
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注記
Includes indexes
内容説明・目次
内容説明
Offering a unique approach in the field, this book presents the principles of accounting from a corporate perspective. This provides readers with a real-world understanding of the concepts. It starts with a discussion of real financial statements first, clearly showing how they communicate the financing, operation, and investing activities of a business. The book then helps readers gain the skills, and the confidence they need to use those skills effectively in making business decisions.
目次
CHAPTER 1. Introduction to Financial Statements. Forms of Business Organization. Users and Uses of Financial Information. Business Activities. Communicating with Users. A Quick Look at Tootsie Rolls Financial Statements. CHAPTER 2. A Further Look at Financial Statements. SECTION 1. THE FINANCIAL STATEMENTS REVISITED. The Classified Balance Sheet. Using the Financial Statements. SECTION 2. FINANCIAL REPORTING CONCEPTS. The Standard-Setting Environment. Characteristics of Useful Information. Assumptions and Principles in Financial Reporting. Constraints in Accounting. CHAPTER 3. The Accounting Information System. Information System. The Accounting Information System. Accounting Transactions. The Account. Steps in the Recording Process. The Recording Process Illustrated. The Trial Balance. CHAPTER 4. Accrual Accounting Concepts. Concepts. What Was Your Profit? Timing Issues. The Basics of Adjusting Entries. The Adjusted Trial Balance and Financial Statements. Closing the Books. Quality of Earnings. Appendix Adjusting Entries in an Automated World Using a Work Sheet. CHAPTER 5. Merchandising Operations and the Multiple-Step. Income Statement. Merchandising Operations. Recording Purchases of Merchandise. Recording Sales of Merchandise. Income Statement Presentation. Evaluating Profitability. Appendix Periodic Inventory System. Recording Merchandise Transactions. Recording Purchases of Merchandise. Recording Sales of Merchandise. CHAPTER 6. Reporting and Analyzing Inventory. Classifying Inventory. Determining Inventory Quantities. Inventory Costing. Analysis of Inventory. Appendix 6A Inventory Cost Flow Methods in Perpetual Inventory Systems. First-In, First-Out (FIFO). Last-In, First-Out (LIFO). Average Cost. Appendix 6B Inventory Errors. Income Statement Effects. Balance Sheet Effects. CHAPTER 7. Internal Control and Cash. Internal Control. Cash Controls. Reporting Cash. Managing and Monitoring Cash. Appendix Operation of the Petty Cash Fund. CHAPTER 8. Reporting and Analyzing Receivables. Types of Receivables. Accounts Receivable. Notes Receivable. Financial Statement Presentation of Receivables. Managing Receivables. CHAPTER 9. Reporting and Analyzing Long-Lived Assets. SECTION 1. PLANT ASSETS. Determining the Cost of Plant Assets. Accounting for Plant Assets. Analyzing Plant Assets. SECTION 2. INTANGIBLE ASSETS. Accounting for Intangible Assets. Types of Intangible Assets. Financial Statement Presentation of Long-Lived Assets. Appendix Calculation of Depreciation Using Other Methods. CHAPTER 10. Reporting and Analyzing Liabilities. SECTION 1. CURRENT LIABILITIES. What Is a Current Liability? Types of Current Liabilities. SECTION 2. LONG-TERM LIABILITIES. Bond Basics. Accounting for Bond Issues. Accounting for Bond Retirements. Financial Statement Presentation and Analysis. Off-Balance-Sheet Financing. Appendix 10A Straight-Line Amortization. Appendix 10B Effective-Interest Amortization. Appendix 10C Accounting for Long-Term Notes Payable. CHAPTER 11. Reporting and Analyzing Stockholders Equity. The Corporate Form of Organization. Stock Issue Considerations. Accounting for Treasury Stock. Preferred Stock. Dividends. Retained Earnings. Financial Statement Presentation of Stockholders Equity. Measuring Corporate Performance. Appendix Entries for Stock Dividends. CHAPTER 12. Statement of Cash Flows. The Statement of Cash Flows: Usefulness and Format. Preparation of the Statement of Cash Flows Indirect Method. Using Cash Flows to Evaluate a Company. Appendix Statement of Cash Flows Direct Method. Preparation of the Statement of Cash Flows Direct Method. CHAPTER 13. Financial Analysis: The Big Picture. Sustainable Income. Comparative Analysis. Ratio Analysis. Quality of Earnings. Appendix Comprehensive Illustration of Ratio Analysis. CHAPTER 14. Managerial Accounting. Managerial Accounting Basics. Managerial Cost Concepts. Manufacturing Costs in Financial Statements. Managerial Accounting Today. Appendix Accounting Cycle for a Manufacturing Company. CHAPTER 15. Job Order Costing. Cost Accounting Systems. Job Order Cost Flow. Reporting Job Cost Data. Under- or Overapplied Manufacturing Overhead. CHAPTER 16. Process Costing. The Nature of Process Cost Systems. Equivalent Units. Comprehensive Example of Process Costing. Costing Systems Final Comments. Appendix FIFO Method. Equivalent Units Under FIFO. Comprehensive Example. FIFO and Weighted Average. CHAPTER 17. Activity-based Costing. Traditional Costing and Activity-Based Costing. Illustration of Traditional Costing versus ABC. Activity-Based Costing: A Closer Look. Activity-Based Costing in Service Industries. Appendix Just-in-Time Processing. Objective of JIT Processing. Elements of JIT Processing. Benefits of JIT Processing. CHAPTER 18. Cost-volume-profit. Cost Behavior Analysis. Cost-Volume-Profit Analysis. CHAPTER 19. Variable Costing:a Decision-Making Perspective. Absorption Costing versus Variable Costing. Sales Mix. Cost Structure and Operating Leverage. CHAPTER 20. Budgetary planning. Budgeting Basics. Preparing the Operating Budgets. Preparing the Financial Budgets. Budgeting in Non-Manufacturing Companies. CHAPTER 21. Budgetary Control and Responsibility Accounting. The Concept of Budgetary Control. Static Budget Reports. Flexible Budgets. The Concept of Responsibility Accounting. Types of Responsibility Centers. Appendix Residual Income Another Performance Measurement. Residual Income Compared to ROI. Residual Income Weakness. CHAPTER 22. Standard Costs and Balanced Scorecard. The Need for Standards. Variances from Standards. Balanced Scorecard. Appendix Standard Cost Accounting System. Journal Entries. Ledger Accounts. CHAPTER 23. Incremental Analysis and Capital budgeting. SECTION 1.INCREMENTAL ANALYSIS. Managements Decision-Making Process. Types of Incremental Analysis. SECTION 2.CAPITAL BUDGETING. Process for Evaluation. Annual Rate of Return. Cash Payback. Discounted Cash Flow. APPENDIX A. Specimen Financial Statements: Tootsie Roll Industries, Inc. The Annual Report. Financial Highlights. Letter to the Stockholders. Management Discussion and Analysis. Financial Statements and Accompanying Notes. Managements Report on Internal Control and Management Certifications of Financial Statements. Auditors Report. Supplementary Financial Information. APPENDIX B. Specimen Financial Statements: Hershey Foods Corporation. Appendix C. Time Value of Money. Nature of Interest. SECTION 1. FUTURE VALUE CONCEPTS. Future Value of a Single Amount. Future Value of an Annuity. SECTION 2. PRESENT VALUE CONCEPTS. Present Value Variables. Present Value of a Single Amount. Present Value of an Annuity. Time Periods and Discounting. Computing the Present Value of a Long-Term Note or Bond. APPENDIX D. Payroll Accounting. Payroll Defined. Internal Control of Payroll. Determining the Payroll. Recording the Payroll. Employer Payroll Taxes. Filing and Remitting Payroll Taxes. APPENDIX E. Subsidiary Ledgers and Special Journals. SECTION 1. EXPANDING THE LEDGER-SUBSIDIARY LEDGERS. Nature and Purpose of Subsidiary Ledgers. Advantages of Subsidiary Ledgers. SECTION 2. EXPANDING THE JOURNAL-SPECIAL JOURNALS. Sales Journal. Cash Receipts Journal. Purchases Journal. Cash Payments Journal. Effects of Special Journals on General Journal. APPENDIX F. Accounting for Sole Proprietorships. Owners Equity in a Sole Proprietorship. Recording Transactions of a Proprietorship. Financial Statements for a Proprietorship. Closing the Books of a Proprietorship. Preparing a Post-Closing Trial Balance for a Proprietorship. APPENDIX G. Accounting for Partnerships. Partnership Form of Organization. Basic Partnership Accounting. Admission and Withdrawal of Partners. Liquidation of a Partnership. APPENDIX H. Investments. Why Corporations Invest. Accounting for Debt Investments. Accounting for Stock Investments. Valuing and Reporting Investments. Photo Credits. Company Index. Subject Index.
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