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Accounting (Chapters 1-13),9780131436329
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Accounting (Chapters 1-13)

by ; ; ;
Edition:
6th
ISBN13:

9780131436329

ISBN10:
0131436325
Format:
Paperback
Pub. Date:
1/1/2005
Publisher(s):
Prentice Hall
List Price: $113.33
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Summary

For courses in Principles of Accounting, and financial accounting courses with a sole proprietorship approach.GET MORE. With Horngren/Harrison/Bamber Accounting 6e, you get the first-year accounting textbook that best motivates students and is easier for you to use.The Sixth Edition features a wealth of in-text assessment and learning resources, new Resource Center CD-ROMs that enable faculty and student to create custom multi-media review and lectures, and OneKey. OneKey is all you need for the best teaching and learning resources in one place. In a single location, students can access all of the resources that accompany the text using BlackBoard, WebCT, or CourseCompass. And, OneKey includes PH GradeAssist which provides infinite test preparation for students and automatic homework grading for faculty. Ask for a demonstration today!

Table of Contents

Accounting and the Business Environment
2(40)
Vignette: Amazon.com
3(1)
Accounting: The Language of Business
4(2)
Decision Makers: The Users of Accounting Information
5(1)
Financial Accounting and Management Accounting
5(1)
Regulating Accounting
6(2)
Governing Organizations
6(1)
Ethics in Accounting and Business
6(1)
Accounting.com: The New Economy: Pumping Up Revenue via Round-Trip Trades
7(1)
Standards of Professional Conduct
7(1)
Types of Business Organizations
8(1)
Accounting Concepts and Principles
9(1)
The Entity Concept
9(1)
The Reliability (Objectivity) Principles
9(1)
The Cost Principle
9(1)
The Going-Concern Concept
10(1)
The Stable-Monetary-Unit Concept
10(1)
The Accounting Equation
10(2)
Assets and Liabilities
10(1)
Owner's Equity
11(1)
Accounting for Business Transactions
12(6)
Evaluating Business Transactions
18(24)
The Financial Statements
18(2)
Financial Statement Headings
20(1)
Relationships Among the Financial Statements
20(2)
Decision Guidelines
22(1)
Excel Application Exercise
22(1)
End-of-Chapter Summary Problem
23(2)
Review and Assignment Material
25(17)
Recording Business Transactions
42(48)
Vignette: Frito-Lay
43(1)
The Account, the Ledger, and the Journal
44(3)
Assets
45(1)
Liabilities
45(1)
Owner's Equity
46(1)
Double-Entry Accounting
47(4)
The T-Account
47(1)
Increases and Decreases in the Accounts
47(3)
Recording Transactions in the Journal
50(1)
Copying Information (Posting) from Journal to Ledger
51(1)
The Flow of Accounting Data
51(6)
Transaction Analysis, Journalizing, and Posting to the Accounts
52(1)
Accounts After Posting
53(1)
The Normal Balance of an Account
54(1)
The Trial Balance
54(1)
Mid-Chapter Summary Problem
55(2)
Details of Journals and Ledgers
57(3)
Posting from the Journal to the Ledger
59(1)
The Four-Column Account: An Alternative to the T-Account
59(1)
Chart of Accounts
59(1)
Expanding the Accounting Equation: Revenues and Expenses
60(1)
Expanded Problem Including Revenues and Expenses
61(5)
Transaction Analysis, Journalizing, and Posting
62(2)
Ledger Accounts After Posting
64(1)
Trial Balance
64(1)
Correcting Trial Balance Errors
65(1)
Accounting.com: The Seven Trillion Dollar Mistake
65(1)
Quick Decision Making
66(24)
Decision Guidelines
66(1)
Excel Application Exercise
67(1)
End-of-Chapter Summary Problem
67(3)
Review and Assignment Material
70(20)
The Adjusting Process
90(48)
Vignette: It's Just Lunch
91(1)
Financial Statements and Adjusting Entries
92(4)
Accrual versus Cash-Basis Accounting
92(2)
The Accounting Period
94(1)
The Revenue Principle
94(1)
The Matching Principle
95(1)
Accounting.com: Grossing Up the Revenue: Priceline.com
95(1)
The Time-Period Concept
96(1)
Adjusting the Accounts
96(1)
Prepaids and Accruals
97(11)
Prepaid Expenses
98(2)
Depreciation
100(2)
Accrued Expenses
102(2)
Accrued Revenues
104(1)
Unearned Revenues
104(2)
Summary of the Adjusting Process
106(2)
The Adjusted Trial Balance
108(1)
The Financial Statements
109(1)
Preparing the Statements
109(1)
Relationships Among the Financial Statements
110(1)
Ethical Issues in Accrual Accounting
110(28)
Decision Guidelines
111(1)
Excel Application Exercise
111(1)
End-of-Chapter Summary Problem
112(3)
Review and Assignment Material
115(19)
Appendix to Chapter 3: Alternative Treatment of Prepaid Expenses and Unearned Revenues
134(4)
Completing the Accounting Cycle
138(44)
Vignette: Chicago Cubs
139(1)
The Accounting Cycle
140(1)
The Work Sheet
141(5)
Mid-Chapter Summary Problem
145(1)
Completing the Accounting Cycle
146(6)
Preparing the Financial Statements
146(1)
Recording the Adjusting Entries
146(2)
Closing the Accounts
148(3)
Postclosing Trial Balance
151(1)
Classifying Assets and Liabilities
152(2)
Assets
152(1)
Liabilities
152(1)
A Detailed Balance Sheet
153(1)
Balance Sheet Forms
153(1)
Accounting Ratios
154(28)
Current Ratio
154(1)
Debt Ratio
155(1)
Accounting.com: Dell Computer Corp.: Where Customer Focus Equals Solid Financials
156(1)
Managing Both the Current Ratio and the Debt Ratio
156(1)
Decision Guidelines
157(1)
Excel Application Exercise
158(1)
End-of-Chapter Summary Problem
158(3)
Review and Assignment Material
161(17)
Appendix to Chapter 4: Reversing Entries: An Optional Step
178(4)
Merchandising Operations
182(64)
Vignette: Amazon.com
183(2)
What Are Merchandising Operations?
185(1)
The Operating Cycle of a Merchandising Business
185(1)
Inventory Systems: Perpetual and Periodic
185(1)
Integrated Inventory Systems
186(1)
Accounting for Inventory in the Perpetual System
186(10)
Purchase of Inventory
186(4)
Sale of Inventory
190(3)
Evaluating Profitability: Sales Revenue, Cost of Goods Sold, and Gross Profit
193(1)
Accounting.com: Amazon.com: For E-Tailers Free Shipping Isn't Free, But It's Not a Cost, Either
194(1)
Mid-Chapter Summary Problem
195(1)
Adjusting and Closing the Accounts of a Merchandiser
196(4)
Adjusting Inventory Based on a Physical Count
196(2)
Preparing and Using the Work Sheet
198(1)
Journalizing the Adjusting and Closing Entries
199(1)
Preparing a Merchandiser's Financial Statements
200(2)
Income Statement Formats: Multi-Step and Single-Step
202(1)
Two Key Ratios for Decision Making
202(44)
The Gross Profit Percentage
203(1)
The Rate of Inventory Turnover
203(2)
Decision Guidelines
205(1)
Excel Application Exercise
206(1)
End-of-Chapter Summary Problem
206(5)
Review and Assignment Material
211(21)
Appendix to Chapter 5: Accounting for Merchandise in a Periodic Inventory System
232(12)
Comprehensive Problem for Chapters 1--5
244(2)
Merchandise Inventory
246(34)
Vignette: Columbia Sportswear Company
247(2)
Inventory Costing Methods
249(1)
Inventory Costing in a Perpetual System
250(6)
First-In, First-Out (FIFO) Method
250(2)
Last-In, First-Out (LIFO) Method
252(1)
Average-Cost Method
253(1)
Comparing FIFO, LIFO, and Average Cost
254(1)
Mid-Chapter Summary Problem
254(2)
Inventory Costing in a Periodic System
256(2)
First-In, First-Out (FIFO) Method
257(1)
Last-In, First-Out (LIFO) Method
257(1)
Average-Cost Method
257(1)
Accounting Principles and Inventories
258(1)
Other Inventory Issues
259(21)
Lower-of-Cost-or-Market Rule
259(1)
Effects of Inventory Errors
259(1)
Ethical Issues
260(1)
Accounting.com: Online Category Managers: The New B2B Force Behind Those Huge E-Tailer Inventories
261(1)
Estimating Inventory
262(1)
Decision Guidelines
263(1)
Excel Application Exercise
263(1)
End-of-Chapter Summary Problem
264(1)
Review and Assignment Material
265(12)
Appendix to Chapter 6: Comparing the Perpetual and Periodic Inventory Systems
277(3)
Accounting Information Systems
280(42)
Vignette: PriceKubecka
281(1)
Effective Accounting Information Systems
282(1)
Features of Effective Systems
282(1)
Components of a Computerized System
283(1)
How Computerized and Manual Systems Work
283(4)
Designing a System: The Chart of Accounts
284(1)
Processing Transactions: Manual and Menu-Driven Systems
285(1)
Enterprise Resource Planning (ERP) Systems
286(1)
Accounting.com: Accounting Pioneers on the Virtual Frontier
286(1)
Integrated Accounting Software: Spreadsheets
287(1)
Special Journals
287(10)
Special Journals in a Manual System
288(1)
Using the Sales Journal
289(2)
Using Documents as Journals
291(1)
Using the Cash Receipts Journal
291(2)
Using the Purchases Journal
293(2)
Using the Cash Payments Journal
295(2)
The Role of the General Journal
297(25)
The Credit Memorandum---Recording Sales Returns and Allowances
297(1)
The Debit Memorandum---Recording Purchase Returns and Allowances
298(1)
Balancing the Ledgers
298(1)
Blending Computers and Special Journals in an Accounting Information System
299(1)
Decision Guidelines
299(1)
Excel Application Exercise
300(1)
End-of-Chapter Summary Problem
300(2)
Review and Assignment Material
302(17)
Comprehensive Problem for Chapters 1--7
319(3)
Internal Control and Cash
322(38)
Vignette: Merrill Lynch
323(1)
Internal Control
324(5)
An Effective Internal Control System
325(2)
Accounting.com: WorldCom, Inc.: Internal Auditor's Heroism Is Silver Lining in Cloud of Scandal
327(1)
Internal Controls for E-Commerce
328(1)
The Limitations of Internal Control
329(1)
The Bank Account as a Control Device
329(7)
The Bank Reconciliation
330(2)
Preparing the Bank Reconciliation
332(2)
How Owners and Managers Use the Bank Reconciliation
334(1)
Mid-Chapter Summary Problem
335(1)
Internal Control over Cash Receipts
336(2)
Internal Control over Cash Payments
338(2)
Controls over Payment by Check
338(1)
Controlling Petty Cash Payments
339(1)
Reporting Cash on the Balance Sheet
340(1)
Ethics and Accounting
340(20)
Corporate and Professional Codes of Ethics
341(1)
Ethical Issues in Accounting
341(1)
Decision Guidelines
342(1)
Excel Application Exercise
342(1)
End-of-Chapter Summary Problem
343(1)
Review and Assignment Material
344(14)
Appendix to Chapter 8: The Voucher System
358(2)
Receivables
360(38)
Vignette: New York Jets and Oracle Corp.
361(1)
Receivables: An Introduction
362(3)
Types of Receivables
362(1)
Establishing Internal Control over Collection of Receivables
363(1)
Managing the Collection of Receivables: The Credit Department
364(1)
Decision Guidelines
364(1)
Accounting for Uncollectibles (Bad Debts)
365(4)
The Allowance Method
365(1)
Estimating Uncollectibles
365(3)
Writing Off Uncollectible Accounts
368(1)
The Direct Write-Off Method
368(1)
Recovery of Accounts Previously Written Off
369(1)
Credit-Card, Bankcard, and Debit-Card Sales
369(3)
Credit-Card Sales
369(1)
Bankcard Sales
370(1)
Debit-Card Sales
370(1)
Accounting.com: Merchant Beware: Credit Cards Boom with Online Sales . . . But So Does Fraud
371(1)
Mid-Chapter Summary Problem
371(1)
Notes Receivable: An Overview
372(2)
Identifying Maturity Date
373(1)
Computing Interest on a Note
373(1)
Accounting for Notes Receivable
374(3)
Recording Notes Receivable
374(1)
Accruing Interest Revenue
375(1)
Dishonored Notes Receivable
376(1)
Reporting Receivables on the Balance Sheet
376(1)
Computers and Accounts Receivable
376(1)
Using Accounting Information for Decision Making
377(21)
Acid-Test (or Quick) Ratio
377(1)
Days' Sales in Receivables
378(1)
Decision Guidelines
379(1)
Excel Application Exercise
380(1)
End-of-Chapter Summary Problem
380(1)
Review and Assignment Material
381(15)
Appendix to Chapter 9: Discounting a Note Receivable
396(2)
Plant Assets and Intangibles
398(36)
Vignette: American/Delta/United Airlines
399(1)
Measuring the Cost of Plant Assets
400(3)
Land and Land Improvements
400(1)
Buildings
401(1)
Machinery and Equipment
401(1)
Furniture and Fixtures
402(1)
A Lump-Sum (Basket) Purchase of Assets
402(1)
Capital Expenditures
403(1)
Measuring Plant Asset Depreciation
403(7)
Causes of Depreciation
404(1)
Measuring Depreciation
404(1)
Depreciation Methods
404(4)
Comparing Depreciation Methods
408(1)
Mid-Chapter Summary Problem
409(1)
Other Issues in Accounting for Plant Assets
410(5)
Depreciation and Income Taxes
410(1)
Depreciation for Partial Years
411(1)
Changing the Useful Life of a Depreciable Asset
411(1)
Using Fully Depreciated Assets
412(1)
Disposing of a Plant Asset
412(3)
Accounting for Natural Resources
415(1)
Accounting for Intangible Assets
415(3)
Specific Intangibles
416(2)
Accounting.com: When Business Marriages Go Bust
418(1)
Accounting for Research and Development Costs
418(1)
Ethical Issues
418(16)
Decision Guidelines
419(1)
Excel Application Exercise
419(1)
End-of-Chapter Summary Problem
420(1)
Review and Assignment Material
421(13)
Current Liabilities and Payroll
434(34)
Vignette: General Motors
435(1)
Current Liabilities of Known Amount
436(3)
Accounts Payable
436(1)
Short-Term Notes Payable
436(1)
Sales Tax Payable
437(1)
Accounting.com: A Taxing Dilemma: Sales Tax Liability and the Internet
438(1)
Current Portion of Long-Term Debt
438(1)
Accrued Expenses (Accrued Liabilities)
438(1)
Unearned Revenues
439(1)
Current Liabilities That Must Be Estimated
439(3)
Estimated Warranty Payable
440(1)
Contingent Liabilities
441(1)
Decision Guidelines
441(1)
Mid-Chapter Summary Problem
442(1)
Accounting for Payroll
442(4)
Gross Pay and Net Pay
443(1)
Payroll Deductions
443(1)
Employer Payroll Taxes
444(1)
Payroll Entries
445(1)
The Payroll System
446(4)
Payroll Record
446(1)
Payroll Checks
446(1)
Earnings Record
447(1)
Paying the Payroll
448(1)
Internal Control over Payroll
449(1)
Reporting Payroll Expense and Liabilities
450(1)
Ethical Issues in Reporting Liabilities
450(18)
Decision Guidelines
451(1)
Excel Application Exercise
451(1)
End-of-Chapter Summary Problem
452(1)
Review and Assignment Material
453(13)
Comprehensive Problem for Chapters 8--11
466(2)
Partnerships
468(36)
Vignette: Arthur Andersen LLP
469(2)
Characteristics of a Partnership
471(2)
The Written Agreement
471(1)
Limited Life
471(1)
Mutual Agency
471(1)
Unlimited Liability
471(1)
Co-Ownership of Property
472(1)
No Partnership Income Taxes
472(1)
Partners' Owner's Equity Accounts
472(1)
Types of Partnerships
473(1)
General Partnerships
473(1)
Limited Partnerships
473(1)
S Corporations
473(1)
The Partnership Start-Up
474(1)
Accounting.com: From Respected Partnership to Dead Duck: The Fall of Arthur Andersen
474(1)
Sharing Profits and Losses, and Partner Drawings
475(2)
Sharing Based on a Stated Fraction
476(1)
Sharing Based on Capital Contributions and on Service
476(1)
Partner Drawings of Cash and Other Assets
477(1)
Admission of a Partner
477(5)
Admission by Purchasing a Partner's Interest
478(1)
Admission by Investing in the Partnership
478(4)
Withdrawal of a Partner
482(2)
Withdrawal at Book Value
483(1)
Withdrawal at Less Than Book Value
483(1)
Withdrawal at More Than Book Value
483(1)
Death of a Partner
484(1)
Liquidation of a Partnership
484(2)
Sale of Noncash Assets at a Gain
485(1)
Sale of Noncash Assets at a Loss
486(1)
Partnership Financial Statements
486(18)
Decision Guidelines
488(1)
Excel Application Exercise
489(1)
End-of-Chapter Summary Problem
489(1)
Review and Assignment Material
490(14)
Corporations: Paid-in Capital and the Balance Sheet
504
Vignette: IHOP
505(1)
Corporations: An Overview
506(3)
Characteristics of a Corporation
506(1)
Organizing a Corporation
507(1)
Capital Stock
508(1)
Stockholders' Equity: The Basics
509(3)
Paid-In Capital Comes from the Stockholders
509(1)
Retained Earnings Come from Profitable Operations
509(1)
Corporations May Pay Dividends to the Stockholders
510(1)
Stockholders' Rights
510(1)
Classes of Stock
511(1)
Issuing Stock
512(6)
Issuing Common Stock
512(2)
Accounting.com: UPS Delivers the Dough at Record-Breaking IPO
514(1)
Issuing Preferred Stock
515(1)
Ethical Considerations
515(1)
Review of Accounting for Paid-In Capital
516(1)
Decision Guidelines
516(1)
Mid-Chapter Summary Problem
517(1)
Accounting for Cash Dividends
518(2)
Dividend Dates
518(1)
Dividends on Preferred and Common Stock
518(1)
Dividends on Cumulative and Noncumulative Preferred Stock
519(1)
Different Values of Stock
520(1)
Market Value
520(1)
Book Value
520(1)
Evaluating Operations
521(1)
Rate of Return on Total Assets
521(1)
Rate of Return on Common Stockholders' Equity
522(1)
Accounting for Income Taxes by Corporations
522
Decision Guidelines
523(1)
Excel Application Exercise
524(1)
End-of-Chapter Summary Problem
525(1)
Review and Assignment Material
526
Appendix A: Amazon.com Annual Report 1(1)
Appendix B: Charts of Accounts 1(1)
Appendix C: Present Value and Future Value Tables 1(1)
Appendix D: Check Figures 1(1)
Glossary 1(1)
Indexes 1


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