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Financial Accounting: Tools for Business Decision Making, 5th Edition,9780470239803

Financial Accounting: Tools for Business Decision Making, 5th Edition

by ; ;
Edition:
5
ISBN13:

9780470239803

ISBN10:
0470239808
Format:
Hardcover
Pub. Date:
10/1/2008
Publisher(s):
WILEY
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Summary

"Teaching and learning accounting would be simple if life were simple and if the business world were simple. Of course, life and business are full of complexities. Even more confounding, life and business scenarios are a whole new world to most accounting students. Our Team for Success guides students into their future world with their skillful presentation of principles, insights and applications." "We believe that the author team of Paul Kimmel, Jerry Weygandt, and Donald Kieso is the accounting student's best ally in rising to accounting's academic challenges. They bring not only knowledge and experience, but exceptional communication skills. Most of all, they are inspired teachers who are always looking for ways to help students engage, learn, and emerge as winners."--BOOK JACKET.

Author Biography

Paul D. Kimmel, PhD, CPA, received his bachelor’s degree from the University of Minnesota and his Ph.D. from the Univ. of Wisconsin. He is an Associate Professor at the Univ. of Wisconsin—Milwaukee, and has public accounting experience with Deloitte & Touche (Minneapolis). He was the recipient of the UWM School of Business Advisory Council Teaching Award and the Reggie Taite Excellence in Teaching Award, and is a 3-time winner of the Outstanding Teaching Assisting Award at the Univ. of Wisconsin. He is also a recipient of the Elijah Watts Sells Award. He is a member of the American Accounting Association and has published articles in Accounting Review, Accounting Horizons, Advances in Management Accounting, Managerial Finance, Issues in Accounting Education, Journal of Accounting Education, and more.

Table of Contents

Introduction to Financial Statements
Knowing the Numbers
Forms of Business Organization
Users and Uses of Financial Information
Business Activities
Communicating with Users
A Quick Look at Tootsie Roll's Financial Statements
A Further Look at Financial Statements
Just Fooling Around?
The Classified Balance Sheet
Using the Financial Statements
Keeping an Eye on Cash
Financial Reporting Concepts
The Accounting Information System
Accidents Happen
The Accounting Information System
Accounting Transactions
The Account
Steps in the Recording Process
The Recording Process Illustrated
The Trial Balance
Keeping an Eye on Cash
Accrual Accounting Concepts
What Was Your Profit?
Timing Issues
The Basics of Adjusting Entries
The Adjusted Trial Balance and Financial Statements
Closing the Books
Quality of Earnings
Appendix: Adjusting Entries in an Automated World-Using a Worksheet
Merchandising Operations and the Multiple-Step Income Statement
Who Doesn't Shop at Wal-Mart?
Merchandising Operations
Recording Purchases of Merchandise
Recording Sales of Merchandise
Income Statement Presentation
Evaluating Profitability
Keeping an Eye on Cash
Appendix: Periodic Inventory System
Recording Merchandise Transactions
Recording Purchases of Merchandise
Recording Sales of Merchandise
Comparison of Entries-Perpetual vs. Periodic
Reporting and Analyzing Inventory
Where Is That Spare Bulldozer Blade?
Classifying Inventory
Determining Inventory Quantities
Inventory Costing
Keeping an Eye on Cash
Analysis of Inventory
Appendix 6A Inventory Cost Flow Methods in Perpetual Inventory Systems
First-In, First-Out (FIFO)
Last-In, First-Out (LIFO)
Average Cost
Appendix 6B Inventory Errors
Income Statement Effects
Balance Sheet Effects
Fraud, Internal Control, and Cash
Minding the Money in Moose Jaw
Fraud and Internal Control
Cash Controls
Control Features: Use of a Bank
Reporting Cash
Managing and Monitoring Cash
Keeping an Eye on Cash
Appendix Operation of the Petty Cash Fund
Establishing the Petty Cash Fund
Making Payments from Petty Cash
Replenishing the Petty Cash Fund
Reporting and Analyzing Receivables
A Dose of Careful Management Keeps Receivables Healthy
Types of Receivables
Accounts Receivable
Notes Receivable
Financial Statement Presentation of Receivables
Managing Receivables
Keeping an Eye on Cash
Reporting and Analyzing Long-Lived Assets
A Tale of Two Airlines
Plant Assets
Determining the Cost of Plant Assets
Accounting for Plant Assets
Analyzing Plant Assets
Intangible Assets
Accounting for Intangible Assets
Types of Intangible Assets
Financial Statement Presentation of Long-Lived Assets
Keeping an Eye on Cash
Appendix: Calculation of Depreciation Using Other Methods
Declining-Balance
Units-of-Activity
Reporting and Analyzing Liabilities
And Then There Were Two
Current Liabilities
Bonds: Long-Term Liabilities
Accounting for Bond Issues
Accounting for Bond Retirements
Financial Statement Presentation and Analysis
Keeping an Eye on Cash
Analysis
Off-Balance-Sheet Financing
Appendix 10A: Straight-Line Amortization
Amortizing Bond Discount
Amo
Table of Contents provided by Publisher. All Rights Reserved.


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