Excel Applications for Accounting Principles

by Smith, Gaylord N.

• ISBN13: 9780538888875
• ISBN10: 0538888873
• Edition: Disk
• Format: Paperback
• Copyright: 1999-03-08
• Publisher: South-Western College Pub

Summary

The text introduces students to the power of spreadsheets. It contains over 50 spreadsheet problems that reinforce principles of accounting concepts. The problems incorporate formula development and model building skills that may be used in a variety of accounting applications. Emphasis is placed on what if analysis.

Table of Contents

Preface	v
INSTRUCTIONS FOR SAMPLE PROBLEMS	1	(168)
Sample Preprogrammed Problem	2	(12)
Sample Worksheet Tickler	14	(4)
Sample Chart Tickler	18	(3)
Sample Model-Building Problem	21	(148)
PREPROGRAMMED PROBLEMS
P1 Business Transactions (PTRANS)	31	(6)
P2 Worksheet (P1WORK)	37	(6)
P3 Merchandising Worksheet (P2WORK)	43	(6)
P4 Merchandising Enterprise (PMERCH)	49	(8)
P5 Purchases Journal (PJOURNAL)	57	(4)
P6 Bank Reconciliation (BANKREC)	61	(6)
P7 Aging Accounts Receivable (AGING)	67	(4)
P8 Inventory Cost Flow Assumptions (FIFOLIFO)	71	(6)
P9 Gross Profit Method (GP)	77	(4)
P10 Depreciation (DEPREC)	81	(6)
P11 Payroll Register (PR)	87	(6)
P12 Partnership (PARTNER)	93	(4)
P13 Bond Pricing and Amortization (BONDS)	97	(10)
P14 Consolidations (CONS)	103	(4)
P15 Statement of Cash Flows (CASHFLOW)	107	(8)
P16 Ratio Analysis (RATIOA)	115	(6)
P17 Manufacturing Accounting (MFG)	121	(4)
P18 Process Costing (PPRCSS)	125	(6)
P19 Cost-Volume-Profit Analysis (CVP)	131	(6)
P20 Variable Costing (VARCOST)	137	(4)
P21 Master Budget (MASTER)	141	(8)
P22 Flexible Budgeting (FLEXBUD)	149	(6)
P23 Material and Labor Variances (PRIMEVAR)	155	(4)
P24 Departmental Income Statement (DEPT)	159	(6)
P25 Capital Budgeting (CAPBUD)	165	(4)
MODEL-BUILDING PROBLEM CHECKLIST	169	(1)
MODEL-BUILDING PROBLEMS
M1 Trial Balance	170	(1)
M2 Financial Statements	171	(1)
M3 Cash Receipts Journal	172	(1)
M4 Discounted Notes Receivable	173	(1)
M5 Retail Method of Inventory Costing	174	(1)
M6 Inventory Valuation: Lower of Cost or Market	175	(1)
M7 Plant Asset Record	176	(1)
M8 Percentage of Contract Completion	177	(1)
M9 Partnership: Division of Net Income	178	(1)
M10 Income Statement	179	(1)
M11 Book Value Per Share	181	(1)
M12 Constant Dollar Income Statement	182	(2)
M13 Deferred Income Tax	184	(1)
M14 Taxable Income (Married, Filing Jointly)	185	(2)
M15 Bond Premium and Discount Amortization Schedule	187	(1)
M16 Vertical Analysis	188	(2)
M17 Job Order Cost Sheet	190	(1)
M18 High-Low Points Method	191	(1)
M19 Cost-Volume-Profit Analysis	192	(1)
M20 Gross Profit Analysis	193	(1)
M21 Cash Budgeting	194	(1)
M22 Sales and Production Budgets	195	(1)
M23 Variance Analysis	196	(1)
M24 Incremental Analysis---Equipment Replacement Decision	197	(1)
M25 Installment Sales	198	(1)
MODEL-BUILDING CASES
C1 Financial Statement Preparation	199	(3)
C2 Financial Analysis	202	(7)
C3 Three-Month Master Budget	209