What is included with this book?
Introduction to Accounting and Business | p. 1 |
Nature of a Business | p. 2 |
The Role of Accounting in Business | p. 6 |
Business Ethics | p. 7 |
Profession of Accounting | p. 8 |
Generally Accepted Accounting Principles | p. 10 |
Assets, Liabilities, and Owners' Equity | p. 11 |
Business Transactions and the Accounting Equation | p. 12 |
Financial Statements | p. 16 |
Financial Analysis and Interpretation | p. 19 |
Analyzing Transactions | p. 45 |
Usefulness of an Account | p. 46 |
Characteristics of an Account | p. 48 |
Analyzing and Summarizing Transactions in Accounts | p. 49 |
Illustration of Analyzing and Summarizing Transactions | p. 54 |
Trial Balance | p. 67 |
Discovery and Correction of Errors | p. 68 |
Financial Analysis and Interpretation | p. 70 |
The Matching Concept and the Adjusting Process | p. 99 |
The Matching Concept | p. 100 |
Nature of the Adjusting Process | p. 101 |
Recording Adjusting Entries | p. 102 |
Summary of Adjustment Process | p. 110 |
Financial Analysis and Interpretation | p. 114 |
Completing the Accounting Cycle | p. 136 |
Work Sheet | p. 137 |
Financial Statements | p. 139 |
Adjusting and Closing Entries | p. 141 |
Accounting Cycle | p. 149 |
Fiscal Year | p. 149 |
Financial Analysis and Interpretation | p. 151 |
Reversing Entries | p. 152 |
Comprehensive Problem I | p. 175 |
Practice Set: Tom's Asphalt Sealing | |
Accounting Systems and Internal Controls | p. 179 |
Basic Accounting Systems | p. 180 |
Internal Control | p. 181 |
Manual Accounting Systems | p. 186 |
Adapting Manual Accounting Systems | p. 197 |
Computerized Accounting Systems | p. 198 |
Accounting for Merchandising Businesses | p. 225 |
Nature of Merchandising Businesses | p. 226 |
Accounting for Purchases | p. 227 |
Accounting for Sales | p. 231 |
Transportation Costs | p. 236 |
Illustration of Accounting for Merchandise Transactions | p. 238 |
Chart of Accounts for a Merchandising Business | p. 239 |
Income Statement for a Merchandising Business | p. 240 |
The Accounting Cycle for a Merchandising Business | p. 244 |
Financial Analysis and Interpretation | p. 246 |
Accounting Systems for Merchandisers | p. 248 |
Work Sheet and Adjusting and Closing Entries for a Merchandising Business | p. 251 |
Comprehensive Problem 2 | p. 273 |
Practice Set: The Snow Shop | |
Practice Set: Hazzard Travel | |
Cash | p. 279 |
Nature of Cash and the Importance of Controls Over Cash | p. 280 |
Control of Cash Receipts | p. 281 |
Internal Control of Cash Payments | p. 283 |
Bank Accounts: Their Nature and Use as a Control Over Cash | p. 285 |
Bank Reconciliation | p. 289 |
Petty Cash | p. 292 |
Presentation of Cash on the Balance Sheet | p. 293 |
Financial Analysis and Interpretation | p. 294 |
Receivables | p. 313 |
Classification of Receivables | p. 314 |
Internal Control of Receivables | p. 315 |
Uncollectible Receivables | p. 316 |
Allowance Method of Accounting for Uncollectibles | p. 317 |
Direct Write-Off Method of Accounting for Uncollectibles | p. 321 |
Characteristics of Notes Receivable | p. 322 |
Accounting for Notes Receivable | p. 324 |
Receivables on the Balance Sheet | p. 326 |
Financial Analysis and Interpretation | p. 327 |
Discounting Notes Receivable | p. 328 |
Inventories | p. 349 |
Internal Control of Inventories | p. 350 |
Effect of Inventory Errors on Financial Statements | p. 352 |
Inventory Cost Flow Assumptions | p. 353 |
Inventory Costing Methods Under a Perpetual Inventory System | p. 354 |
Inventory Costing Methods Under a Periodic Inventory System | p. 358 |
Comparing Inventory Costing Methods | p. 362 |
Valuation of Inventory at Other than Cost | p. 364 |
Presentation of Merchandise Inventory on the Balance Sheet | p. 365 |
Estimating Inventory Cost | p. 366 |
Financial Analysis and Interpretation | p. 368 |
Fixed Assets and Intangible Assets | p. 389 |
Nature of Fixed Assets | p. 390 |
Accounting for Depreciation | p. 393 |
Capital and Revenue Expenditures | p. 398 |
Disposal of Fixed Assets | p. 400 |
Leasing Fixed Assets | p. 404 |
Internal Control of Fixed Assets | p. 405 |
Natural Resources | p. 406 |
Intangible Assets | p. 407 |
Financial Reporting for Fixed Assets and Intangible Assets | p. 408 |
Financial Analysis and Interpretation | p. 409 |
Sum-of-the-Years-Digits Depreciation | p. 410 |
Current Liabilities | p. 431 |
The Nature of Current Liabilities | p. 432 |
Short-Term Notes Payable | p. 433 |
Contingent Liabilities | p. 435 |
Payroll and Payroll Taxes | p. 436 |
Accounting Systems for Payroll and Payroll Taxes | p. 442 |
Employees' Fringe Benefits | p. 449 |
Financial Analysis and Interpretation | p. 452 |
Comprehensive Problem 3 | p. 470 |
Practice Set: The Coddled Canine | |
Corporations: Organization, Capital Stock Transactions, and Dividends | p. 475 |
Nature of a Corporation | p. 476 |
Stockholders' Equity | p. 479 |
Sources of Paid-In Capital | p. 480 |
Issuing Stock | p. 483 |
Treasury Stock Transactions | p. 485 |
Stock Splits | p. 487 |
Accounting for Dividends | p. 487 |
Financial Analysis and Interpretation | p. 490 |
Corporations: Income and Taxes, Stockholders' Equity, and Investments in Stocks | p. 509 |
Corporate Income Taxes | p. 510 |
Unusual Items that Affect the Income Statement | p. 513 |
Earnings per Common Share | p. 515 |
Reporting Stockholders' Equity | p. 517 |
Comprehensive Income | p. 519 |
Accounting for Investments in Stocks | p. 520 |
Business Combinations | p. 525 |
Financial Analysis and Interpretation | p. 528 |
Practice Set: Nina Decorating House | |
Practice Set: First Designs, Inc. | |
Bonds Payable and Investments in Bonds | p. 549 |
Financing Corporations | p. 550 |
Characteristics of Bonds Payable | p. 552 |
The Present-Value Concept and Bonds Payable | p. 553 |
Accounting for Bonds Payable | p. 556 |
Bond Sinking Funds | p. 560 |
Bond Redemption | p. 561 |
Investments in Bonds | p. 562 |
Corporation Balance Sheet | p. 564 |
Financial Analysis and Interpretation | p. 566 |
Effective Interest Rate Method of Amortization | p. 567 |
Comprehensive Problem 4 | p. 583 |
Statement of Cash Flows | p. 589 |
Purpose of the Statement of Cash Flows | p. 590 |
Reporting Cash Flows | p. 590 |
Statement of Cash Flows--The Indirect Method | p. 594 |
Statement of Cash Flows--The Direct Method | p. 603 |
Financial Analysis and Interpretation | p. 607 |
Work Sheet for Statement of Cash Flows | p. 609 |
Financial Statement Analysis | p. 641 |
Basic Analytical Procedures | p. 642 |
Solvency Analysis | p. 647 |
Profitability Analysis | p. 653 |
Summary of Analytical Measures | p. 658 |
Corporate Annual Reports | p. 660 |
Interest Tables | p. 2 |
Codes of Professional Ethics | p. 1 |
Alternative Methods of Recording Deferrals | p. 1 |
Periodic Inventory Systems for Merchandising Businesses | p. 1 |
Foreign Currency Transactions | p. 1 |
Partnerships | p. 1 |
Cisco Systems, Inc., Annual Report | p. 1 |
Glossary | p. 1 |
Subject Index | p. 1 |
Company Index | p. 1 |
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