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Table of Contents
1. ACCOUNTING AND THE BUSINESS ENVIRONMENT.
2. Prologue on Careers in Accounting.
3. Expanded focus on the statement of cash flows.
2. RECORDING BUSINESS TRANSACTIONS.
3. MEASURING BUSINESS INCOME: THE ADJUSTING PROCESS.
2. NEW material on adjusting entries.
3. NEW section on ethical issues in accrual accounting.
4. COMPLETING THE ACCOUNTING CYCLE.
2. NEW classified balance sheet given for the sole proprietorship running example.
5. MERCHANDISING OPERATIONS AND THE ACCOUNTING CYCLE.
2. NEW visuals, speedbumps, and learning tips.
3. NEW: section on accrual accounting and cash flows for a merchandising entity.
6. ACCOUNTING INFORMATION SYSTEMS: SPECIAL JOURNALS, CONTROL ACCOUNTS, AND SUBSIDIARY LEDGERS.
2. NEW section on the general journal's in the accounting information system.
3. NEW coverage of the credit memorandum and the debit memorandum.
7. INTERNAL CONTROL, MANAGING CASH, AND MAKING ETHICAL JUDGMENTS.
2. NEW section on how owners and managers use the bank reconciliation.
3. NEW section on using a budget to manage cash.
8. ACCOUNTS AND NOTES RECEIVABLE.
2. NEW exhibit on discounting a note receivable.
3. NEW section on reporting receivables transactions on the statement of cash flows.
9. ACCOUNTING FOR MERCHANDISE INVENTORY.
2. NEW section on ethical issues in inventory accounting.
3. NEW section on reporting inventory transactions on the statement of cash flows.
10. ACCOUNTING FOR PLANT ASSETS, INTANGIBLE ASSETS, AND RELATED EXPENSES.
2. NEW section on research and development costs.
3. NEW section on ethical issues in accounting for plant assets and intangibles.
4. NEW section on reporting plant asset transactions on the statement of cash flows.
11. CURRENT LIABILITIES AND PAYROLL ACCOUNTING.
2. NEW coverage of unearned revenues.
3. NEW summary of payroll liabilities.
4. NEW section on ethical issues in reporting current and contingent liabilities.
12. ACCOUNTING FOR PARTNERSHIPS.
2. NEW visuals throughout the chapter.
3. NEW “Working It Out” speedbumps to help students learn the material.
13. CORPORATE ORGANIZATION, PAID-IN CAPITAL, AND THE BALANCE SHEET.
2. Streamlined coverage of accounting for income taxes by corporations.
14. RETAINED EARNINGS, TREASURY STOCK, AND THE INCOME STATEMENT.
2. NEW section on reporting comprehensive income covers FASB Statement 130.
3. NEW section on reporting stockholders' equity transactions on the statement of cash flows.
15. LONG-TERM LIABILITIES.
2. NEW section on reporting long-term liability transactions on the statement of cash flows.
16. ACCOUNTING FOR INVESTMENTS AND INTERNATIONAL OPERATIONS.
2. Moved section on preparing consolidated financial statements to an appendix.
3. NEW section on reporting comprehensive income.
4. NEW section on reporting investment transactions on the statement of cash flows.
17. PREPARING AND USING THE STATEMENT OF CASH FLOWS.
2. NEW computations to enhance the T-account approach.
3. Expanded coverage of the indirect method of reporting cash flows from operating activities.
4. NEW section on using cash-flow information in investment and credit analysis.
18. FINANCIAL STATEMENT ANALYSIS.
2. NEW section on Economic Value Added.
19. INTRODUCTION TO MANAGEMENT ACCOUNTING.
2. The Merchandising versus Manufacturing discussion throughout the chapter now includes Service companies as well.
3. NEW section in the second half of the chapter on the Modern Business Environment includes topics such as the Shift Towards a Service Economy, Competing in the Global Marketplace, and Quality.
4. NEW section on Ethics, with two dilemmas for students to solve and inclusion of the Standards of Ethical Conduct for Management Accountants.
20. JOB COSTING.
2. NEW introductory section contrasts job costing and process costing using the making of picante sauce as a running example.
3. NEW Work-in-process T-account and explanation facilitates understanding of the disposition of underallocated or overallocated manufacturing overhead.
21. PROCESS COSTING.
22. COST-VOLUME-PROFIT ANALYSIS AND THE CONTRIBUTION MARGIN APPROACH TO DECISION MAKING.
2. NEW: The comparison of variable costing and absorption costing now shows how variable costing income is less subject to managerial manipulation than is absorption costing income.
3. Formulas highlighted to help student understanding and review.
23. THE MASTER BUDGET AND RESPONSIBILITY ACCOUNTING.
2. In the running example, the cash budget was moved up from the appendix and appears as a step in the construction of a budgeted statement of cash flows.
3. NEW section on the allocation of indirect costs to departments.
24. FLEXIBLE BUDGETS AND STANDARD COSTS.
2. More intuitive treatment of price and efficiency variances, with a NEW section on common pitfalls to avoid in price and efficiency variance computations.
3. Simplified overhead variance analysis.
25. ACTIVITY-BASED COSTING AND OTHER TOOLS FOR COST MANAGEMENT.
2. NEW elements to the discussion of activity-based costing includes a running example, a constant contrasting of the traditional systems and an activity-based costing system, a discussion of when activity-based costing is most likely to pass the cost-benefit test, and a NEW section on warning signs that a cost-system may be broken.
3. The quality discussion has been deepened with numerical examples and related numerical assignment material.
26. SPECIAL BUSINESS DECISIONS AND CAPITAL BUDGETING.
2. Chapter-opening example of the Deer Valley Ski Resort appears in the capital-budgeting part of the chapter.