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Financial Accounting, 7th Edition,9780470477151
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Financial Accounting, 7th Edition

by ; ;
Edition:
7th
ISBN13:

9780470477151

ISBN10:
0470477156
Format:
Hardcover
Pub. Date:
11/1/2009
Publisher(s):
Wiley
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Summary

Weygandt helps corporate managers see the relevance of accounting in their everyday lives. Challenging accounting concepts are introduced with examples that are familiar to them, which helps build motivation to learn the material. Accounting issues are also placed within the context of marketing, management, IT, and finance. The new Do It! feature reinforces the basics by providing quick-hitting examples of brief exercises. The chapters also incorporate the All About You (AAY) feature as well as the Accounting Across the Organization (AAO) boxes that highlight the impact of accounting concepts. With these features, corporate managers will learn the concepts and understand how to effectively apply them.

Table of Contents

Accounting in Action
What Is Accounting?
The Building Blocks of Accounting
The Basic Accounting Equation
Using the Basic Accounting Equation
Financial Statements
The Recording Process
The Account
Steps in the Recording Process
The Recording Process Illustated
The Trial Balance
Adjusting the Accounts
Timing Issues
The Basics of Adjusting Entries
The Adjusted Trial Balance and Financial Statements
Completing the Accounting Cycle
Using a Worksheet
Closing the Books
Summary of the Accounting Cycle
The Classified Balance Sheet
Accounting for Merchandising Operations
Merchandising Operations
Recording Purchases of Merchandise
Recording Sales of Merchandise
Completing the Accounting Cycle
Forms of Financial Statements
Inventories
Classifying Inventory
Determining Inventory Quantities
Inventory Costing
Inventory Errors
Statement Presentation and Analysis
Fraud, Internal Control, and Cash
Fraud and Internal Control
Cash Receipts Controls
Cash Disbursement Controls
Control Features: Use of a Bank
Reporting Cash
Accounting for Receivables
Types of Receivables
Accounts Receivable
Notes Receivable
Statement Presentation and Analysis
Plant Assets, Natural Resources, and Intangible Assets
Determining the Cost of Plant Assets
Depreciation
Expenditures During Useful Life
Plant Asset Disposals
Accounting for Natural Resources
Financial Statement Presentation
Accounting for Intangible Assets
Types of Intangible Assets
Research and Development Costs
Statement Presentation and Analysis
Liabilities
What Is a Current Liability?
Statement Presentation and Analysis
Bond Basics
Accounting for Bond Issues
Accounting for Bond Retirement
Accounting for Long-Term Notes Payable
Statement Presentation and Analysis
Corporations: Organization, stock Transactions, Dividends, and Retained Earnings
The Corporate Form of Organization
Accounting for Common Stock Issues
Accounting for Treasury Stock
Preferred Stock
Cash Dividends
Stock Dividends
Stock Splits
Retained Earnings Restrictions
Prior Period Adjustments
Retained Earnings Statement
Statement Presentation and Analysis
Investments
Why Corporations Invest
Accounting for debt Investments
Accounting for Stock Investments
Valuing and Reporting Investments
Statement of Cash Flows
The Statement of Cash Flows: Usefulness and Format
Preparing the Statement of Cash Flow-Indirect Method
Using Cash Flows to Evaluate a Company
Financial Statement Analysis
Basics of Financial Statement Analysis
Horizontal Analysis
Vertical Analysis
Ratio Analysis
Earning Power and Irregular Items
Quality of Earnings
Accounting Principles
The Nature of Interest
Future Value of a Single Amount
Future Value of an Annuity
Present Value Variables
Present Value of a Single Amount
Present Value of an Annunity
Time Periods and Discounting
Computing the Present Value of a Long-Term Note or Bond
Present Value of a Single Sum
Present Value of an Annuity
Useful Applications of the Financial Calculator
Payroll Defined
Internal Control of Payroll
Determining the Payroll
Recording the Payroll
Employer Payroll Taxes
Filing and Remitting Payroll Taxes
Nature and Purpose of Subsidiary Ledgers
Sales Journal
Cash Receipts Journal
Purchases Journal
Cash Payments Journal
Effects of Special Journals on the General Journal
Contingent Liabilities
Lease Liabilities
Additional Liabilities for Employee Fringe Benefits
IFRS 1
Photo Credits
Company Index
Subject Index
Table of Contents provided by Publisher. All Rights Reserved.


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