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Financial and Managerial Accounting,9780324401882

Financial and Managerial Accounting

by
Edition:
9th
ISBN13:

9780324401882

ISBN10:
0324401884
Format:
Hardcover
Pub. Date:
11/2/2006
Publisher(s):
South-Western College Pub
List Price: $308.95

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Summary

Understand what accounting is all about and its evolving role in business with Warren and Reeve's FINANCIAL AND MANAGERIAL ACCOUNTING, the most successful higher education accounting text of all time. You'll use the preparation of financial statements as a framemark work for understand accounting and concepts and in the rocess you'll see how to use accounting to understand business.

Table of Contents

Introduction to Accounting and Business
1(49)
Nature of Business and Accounting
2(8)
Types of Businesses
3(1)
Types of Business Organizations
3(1)
Business Stakeholders
4(1)
Role of Ethics in Business
4(3)
The Role of Accounting in Business
7(1)
Profession of Accounting
8(2)
Generally Accepted Accounting Principles
10(2)
Business Entity Concept
11(1)
The Cost Concept
11(1)
The Accounting Equation
12(1)
Business Transactions and the Accounting Equation
12(6)
Financial Statements
18(32)
Income Statement
20(1)
Retained Earnings Statement
20(1)
Balance Sheet
21(1)
Statement of Cash Flows
22(2)
Interrelationships Among Financial Statements
24(26)
Analyzing Transactions
50(55)
Using Accounts to Record Transactions
51(9)
Chart of Accounts
53(1)
Analyzing and Summarizing Transactions in Accounts
53(6)
Normal Balances of Accounts
59(1)
Double-Entry Accounting System
60(1)
Posting Journal Entries to Accounts
61(13)
Trial Balance
74(1)
Discovery and Corrections of Errors
75(30)
Discovery of Errors
75(1)
Correction of Errors
76(29)
The Adjusting Process
105(41)
Nature of the Adjusting Process
106(3)
The Adjusting Process
107(1)
Types of Accounts Requiring Adjustment
107(2)
Recording Adjusting Entries
109(9)
Prepaid Expenses
110(3)
Unearned Revenues
113(1)
Accrued Revenues
114(1)
Accrued Expenses
115(2)
Depreciation Expense
117(1)
Summary of Adjustment Process
118(4)
Adjusted Trial Balance
122(24)
Completing the Accounting Cycle
146(65)
Flow of Accounting Information
147(2)
Financial Statements
149(4)
Income Statement
149(1)
Retained Earnings Statement
149(3)
Balance Sheet
152(1)
Closing Entries
153(8)
Journalizing and Posting Closing Entries
155(2)
Post-Closing Trial Balance
157(4)
Accounting Cycle
161(2)
Illustration of the Accounting Cycle
163(13)
Step 1. Analyzing and Recording Transactions in the Journal
164(2)
Step 2. Posting Transactions to the Ledger
166(1)
Step 3. Preparing an Unadjusted Trial Balance
166(1)
Step 4. Assembling and Analyzing Adjustment Data
166(1)
Step 5. Preparing an Optional End-of-Period Spreadsheet (Work Sheet)
167(1)
Step 6. Journalizing and Posting Adjusting Entries
167(1)
Step 7. Preparing an Adjusted Trial Balance
168(1)
Step 8. Preparing the Financial Statements
168(2)
Step 9. Journalizing and Posting Closing Entries
170(1)
Step 10. Preparing a Post-Closing Trial Balance
170(6)
Fiscal Year
176(1)
Appendix: End-of-Period Spreadsheet (Work Sheet)
177(30)
Unadjusted Trial Balance Columns
177(1)
Adjustments Columns
177(2)
Adjusted Trial Balance Columns
179(1)
Income Statement and Balance Sheet Columns
180(27)
Comprehensive Problem 1
207(4)
Practice Set: Ralph's Painting
Accounting for Merchandising Businesses
211(56)
Nature of Merchandising Businesses
212(2)
Financial Statements for a Merchandising Business
214(5)
Multiple-Step Income Statement
214(3)
Single-Step Income Statement
217(1)
Retained Earnings Statement
217(1)
Balance Sheet
217(2)
Merchandising Transactions
219(13)
Chart of Accounts for a Merchandising Business
219(1)
Sales Transactions
220(5)
Purchase Transactions
225(2)
Transportation Costs, Sales Taxes, and Trade Discounts
227(3)
Dual Nature of Merchandise Transactions
230(2)
The Adjusting and Closing Process
232(2)
Adjusting Entry for Inventory Shrinkage
232(1)
Closing Entries
233(1)
Financial Analysis and Interpretation
234(1)
Appendix: The Periodic Inventory System
235(26)
Cost of Merchandise Sold Using the Periodic Inventory System
235(1)
Chart of Accounts Under the Periodic Inventory System
235(1)
Recording Merchandise Transactions Under the Periodic Inventory System
236(2)
Adjusting Process Under the Periodic Inventory System
238(1)
Financial Statements Under the Periodic Inventory System
238(1)
Closing Entries Under the Periodic Inventory System
238(23)
Comprehensive Problem 2
261(6)
Practice Set: Tee Time Merchandise
Inventories
267(40)
Control of Inventory
268(1)
Inventory Cost Flow Assumptions
269(3)
Inventory Costing Methods Under a Perpetual Inventory System
272(3)
First-In, First-Out Method
272(1)
Last-In, First-Out Method
273(1)
Average Cost Method
274(1)
Computerized Perpetual Inventory Systems
275(1)
Inventory Costing Methods Under a Periodic Inventory System
275(3)
First-In, First-Out Method
275(1)
Last-In, First-Out Method
276(1)
Average Cost Method
277(1)
Comparing Inventory Costing Methods
278(2)
Use of the First-In, First-Out Method
279(1)
Use of the Last-In, First-Out Method
279(1)
Use of the Average Cost Method
279(1)
Reporting Merchandise Inventory in the Financial Statements
280(4)
Valuation at Lower of Cost or Market
280(1)
Valuation at Net Realizable Value
281(1)
Merchandise Inventory on the Balance Sheet
281(1)
Effect of Inventory Errors on the Financial Statements
282(2)
Estimating Inventory Cost
284(2)
Retail Method of Inventory Costing
284(1)
Gross Profit Method of Estimating Inventories
285(1)
Financial Analysis and Interpretation
286(21)
Sarbanes-Oxley, Internal Control, and Cash
307(46)
Sarbanes-Oxley Act of 2002
308(2)
Internal Control
310(7)
Objectives of Internal Control
310(1)
Elements of Internal Control
311(1)
Control Environment
312(1)
Risk Assessment
313(1)
Control Procedures
313(2)
Monitoring
315(1)
Information and Communication
315(2)
Cash Controls Over Receipts and Payments
317(3)
Control of Cash Receipts
317(2)
Control of Cash Payments
319(1)
Bank Accounts
320(4)
Use of Bank Accounts
320(1)
Bank Statement
320(2)
Bank Accounts as a Control Over Cash
322(2)
Bank Reconciliation
324(3)
Special-Purpose Cash Funds
327(1)
Financial Statement Reporting of Cash
328(2)
Financial Analysis and Interpretation
330(23)
Receivables
353(41)
Classification of Receivables
354(1)
Accounts Receivable
354(1)
Notes Receivable
354(1)
Other Receivables
355(1)
Uncollectible Receivables
355(1)
Direct Write-Off Method for Uncollectible Accounts
356(1)
Allowance Method for Uncollectible Accounts
357(7)
Write-Offs to the Allowance Account
358(1)
Estimating Uncollectibles
359(5)
Comparing Direct Write-Off and Allowance Methods
364(1)
Notes Receivable
365(3)
Characteristics of Notes Receivable
365(1)
Accounting for Notes Receivable
366(2)
Reporting Receivables on the Balance Sheet
368(1)
Financial Analysis and Interpretation
369(1)
Appendix: Discounting Notes Receivable
370(24)
Fixed Assets and Intangible Assets
394(44)
Nature of Fixed Assets
395(5)
Classifying Costs
395(1)
The Cost of Fixed Assets
396(1)
Capital and Revenue Expenditures
397(2)
Leasing Fixed Assets
399(1)
Accounting for Depreciation
400(7)
Factors in Computing Depreciation Expense
400(2)
Straight-Line Method
402(1)
Units-of-Production Method
402(1)
Double-Declining-Balance Method
403(1)
Comparing Depreciation Methods
404(1)
Depreciation for Federal Income Tax
405(1)
Revising Depreciation Estimates
406(1)
Disposal of Fixed Assets
407(5)
Discarding Fixed Assets
407(1)
Selling Fixed Assets
408(1)
Exchanging Similar Fixed Assets
409(3)
Natural Resources
412(1)
Intangible Assets
413(3)
Patents
413(1)
Copyrights and Trademarks
414(1)
Goodwill
414(2)
Financial Reporting for Fixed Assets and Intangible Assets
416(2)
Financial Analysis and Interpretation
418(1)
Appendix: Sum-of-the-Years-Digits Depreciation
418(20)
Current Liabilities and Payroll
438(47)
Current Liabilities
439(3)
Accounts Payable
439(1)
Current Portion of Long-Term Debt
440(1)
Short-Term Notes Payable
440(2)
Payroll and Payroll Taxes
442(6)
Liability for Employee Earnings
443(1)
Deductions from Employee Earnings
443(3)
Computing Employee Net Pay
446(1)
Liability for Employer's Payroll Taxes
446(2)
Accounting Systems for Payroll and Payroll Taxes
448(7)
Payroll Register
448(3)
Employee's Earnings Record
451(1)
Payroll Checks
451(1)
Payroll System Diagram
452(1)
Internal Controls for Payroll Systems
453(2)
Employees' Fringe Benefits
455(3)
Vacation Pay
455(1)
Pensions
456(2)
Postretirement Benefits Other Than Pensions
458(1)
Contingent Liabilities
458(3)
Financial Analysis and Interpretation
461(19)
Comprehensive Problem 3
480(5)
Practice Set: Puppy Spa and Supply
Corporations: Organization, Stock Transactions, and Dividends
485(40)
Nature of a Corporation
486(3)
Characteristics of a Corporation
486(1)
Forming a Corporation
487(2)
Paid-in Capital from Issuing Stock
489(6)
Characteristics of Stock
489(1)
Classes of Stock
490(1)
Issuing Stock
491(1)
Premium on Stock
492(1)
No-Par Stock
493(2)
Accounting for Dividends
495(3)
Cash Dividends
495(2)
Stock Dividends
497(1)
Treasury Stock Transactions
498(1)
Reporting Stockholders' Equity
499(4)
Stockholders' Equity in the Balance Sheet
499(2)
Reporting Retained Earnings
501(1)
Statement of Stockholders' Equity
502(1)
Stock Splits
503(1)
Financial Analysis and Interpretation
504(21)
Income Taxes, Unusual Income Items, and Investments in Stocks
525(40)
Corporate Income Taxes
526(4)
Payment of Income Taxes
526(1)
Allocating Income Taxes
527(2)
Reporting and Analyzing Taxes
529(1)
Reporting Unusual Items on the Income Statement
530(5)
Unusual Items Affecting the Current Period's Income Statement
530(4)
Unusual Items Affecting the Prior Period's Income Statement
534(1)
Earnings per Common Share
535(1)
Comprehensive Income
536(2)
Accounting for Investments in Stocks
538(6)
Short-Term Investments in Stocks
538(3)
Long-Term Investments in Stocks
541(1)
Sale of Investments in Stocks
542(1)
Business Combinations
543(1)
Financial Analysis and Interpretation
544(21)
Practice Set: Casa Bella
Practice Set: Wizard Computer Sales & Services
Bonds Payable and Investments in Bonds
565(44)
Financing Corporations
566(2)
Characteristics, Terminology, and Pricing of Bonds Payable
568(5)
Bond Characteristics and Terminology
568(1)
Pricing of Bonds Payable
569(4)
Accounting for Bonds Payable
573(4)
Bonds Issued at Face Amount
573(1)
Bonds Issued at a Discount
574(1)
Amortizing a Bond Discount
575(1)
Bonds Issued at a Premium
575(1)
Amortizing a Bond Premium
576(1)
Zero-Coupon Bonds
577(1)
Payment and Redemption of Bonds Payable
577(2)
Bond Sinking Funds
578(1)
Bond Redemption
578(1)
Investments in Bonds
579(3)
Accounting for Bond Investments---Purchase, Interest, and Amortization
579(2)
Accounting for Bond Investments---Sale
581(1)
Corporation Balance Sheet
582(2)
Balance Sheet Presentation of Bonds Payable
582(1)
Balance Sheet Presentation of Bond Investments
582(2)
Financial Analysis and Interpretation
584(1)
Appendix: Effective Interest Rate Method of Amortization
584(18)
Amortization of Discount by the Interest Method
584(1)
Amortization of Premium by the Interest Method
585(17)
Comprehensive Problem 4
602(7)
Statement of Cash Flows
609(50)
Reporting Cash Flows
610(4)
Cash Flows from Operating Activities
611(1)
Cash Flows from Investing Activities
612(1)
Cash Flows from Financing Activities
613(1)
Noncash Investing and Financing Activities
613(1)
No Cash Flow per Share
614(1)
Statement of Cash Flows---The Indirect Method
614(10)
Retained Earnings
615(1)
Cash Flows from Operating Activities---Indirect Method
615(6)
Cash Flows Used for Payment of Dividends
621(1)
Common Stock
621(1)
Bonds Payable
622(1)
Building
622(1)
Land
623(1)
Preparing the Statement of Cash Flows
623(1)
Statement of Cash Flows---The Direct Method
624(6)
Cash Received from Customers
624(2)
Cash Payments for Merchandise
626(1)
Cash Payments, for Operating Expenses
627(1)
Gain on Sale of Land
628(1)
Interest Expense
628(1)
Cash Payments for Income Taxes
628(1)
Reporting Cash Flows from Operating Activities---Direct Method
628(2)
Financial Analysis and Interpretation
630(1)
Appendix: Spreadsheet (Work Sheet) for Statement of Cash Flows---The Indirect Method
630(29)
Analyzing Accounts
631(1)
Retained Earnings
631(1)
Other Accounts
632(1)
Preparing the Statement of Cash Flows
633(26)
Financial Statement Analysis
659(54)
Basic Analytical Procedures
660(6)
Horizontal Analysis
660(3)
Vertical Analysis
663(2)
Common-Size Statements
665(1)
Other Analytical Measures
665(1)
Solvency Analysis
666(7)
Current Position Analysis
666(2)
Accounts Receivable Analysis
668(2)
Inventory Analysis
670(1)
Ratio of Fixed Assets to Long-Term Liabilities
671(1)
Ratio of Liabilities to Stockholders' Equity
672(1)
Number of Times Interest Charges Earned
672(1)
Profitability Analysis
673(8)
Ratio of Net Sales to Assets
673(1)
Rate Earned on Total Assets
674(1)
Rate Earned on Stockholders' Equity
675(1)
Rate Earned on Common Stockholders' Equity
676(1)
Earnings per Share on Common Stock
677(1)
Price-Earnings Ratio
677(1)
Dividends per Share and Dividend Yield
678(1)
Summary of Analytical Measures
679(2)
Corporate Annual Reports
681(32)
Management Discussion and Analysis
681(1)
Report on Adequacy of Internal Control
681(1)
Report on Fairness of Financial Statements
682(31)
Managerial Accounting Concepts and Principles
713(37)
Managerial Accounting
714(5)
The Differences Between Managerial and Financial Accounting
714(1)
The Management Accountant in the Organization
715(1)
Managerial Accounting in the Management Process
716(3)
A Tour of Manufacturing Operations: Costs and Terminology
719(6)
Direct and Indirect Costs
720(1)
Manufacturing Costs
721(4)
Financial Statements for a Manufacturing Business
725(5)
Balance Sheet for a Manufacturing Business
725(1)
Income Statement for a Manufacturing Company
726(4)
Uses of Managerial Accounting
730(20)
Job Order Cost Systems
750(41)
Cost Accounting System Overview
751(1)
Job Order Cost Systems for Manufacturing Businesses
752(13)
Materials
753(2)
Factory Labor
755(2)
Factory Overhead Cost
757(3)
Work in Process
760(2)
Finished Goods and Cost of Goods Sold
762(1)
Sales
762(1)
Period Costs
763(1)
Summary of Cost Flows for Legend Guitars
763(2)
Job Order Costing for Decision Making
765(1)
Job Order Cost Systems for Professional Service Businesses
766(25)
Practice Set: Kitchen Concepts, Inc.
Process Cost Systems
791(48)
Overview of Process Manufacturers and Process Costing
792(4)
Comparing Job Order and Process Cost Systems
793(2)
Cost Flows for a Process Manufacturer
795(1)
The First-In, First-Out (FIFO) Method
796(10)
Step 1: Determine the Units to Be Assigned Costs
797(1)
Step 2: Compute Equivalent Units of Production
798(3)
Step 3: Determine the Cost per Equivalent Unit
801(1)
Step 4: Allocate Costs to Transferred and Partially Completed Units
802(2)
Bringing It All Together: The Cost of Production Report
804(2)
Journal Entries for a Process Cost System
806(2)
Using the Cost of Production Report for Decision Making
808(1)
Just-in-Time Processing
809(3)
Appendix: Average Cost Method
812(27)
Determining Cost Under the Average Cost Method
812(1)
The Cost of Production Report
813(26)
Cost Behavior and Cost-Volume-Profit Analysis
839(44)
Cost Behavior
840(6)
Variable Costs
841(1)
Fixed Costs
842(1)
Mixed Costs
842(3)
Summary of Cost Behavior Concepts
845(1)
Cost-Volume-Profit Relationships
846(2)
Contribution Margin Concept
846(1)
Unit Contribution Margin
847(1)
Mathematical Approach to Cost-Volume-Profit Analysis
848(5)
Break-Even Point
848(4)
Target Profit
852(1)
Graphic Approach to Cost-Volume-Profit Analysis
853(4)
Cost-Volume-Profit (Break-Even) Chart
853(2)
Profit-Volume Chart
855(1)
Use of Computers in Cost-Volume-Profit Analysis
856(1)
Assumptions of Cost-Volume-Profit Analysis
856(1)
Special Cost-Volume-Profit Relationships
857(26)
Sales Mix Considerations
858(1)
Operating Leverage
859(1)
Margin of Safety
860(23)
Variable Costing for Management Analysis
883(48)
The Income Statement Under Variable Costing and Absorption Costing
884(5)
Income from Operations When Units Manufactured Equal Units Sold
886(1)
Income from Operations When Units Manufactured Exceed Units Sold
886(1)
Income from Operations When Units Manufactured Are Less than Units Sold
887(2)
Comparing Income from Operations Under the Two Concepts
889(1)
Income Analysis Under Variable Costing and Absorption Costing
889(3)
Management's Use of Variable Costing and Absorption Costing
892(2)
Controlling Costs
892(1)
Pricing Products
893(1)
Planning Production
894(1)
Analyzing Contribution Margins
894(1)
Analyzing Market Segments
894(1)
Variable Costing in Analyzing Market Segments
894(5)
Sales Territory Profitability Analysis
895(1)
Product Profitability Analysis
896(1)
Salesperson Profitability Analysis
897(2)
Contribution Margin Analysis
899(2)
Variable Costing for Service Firms
901(30)
Variable Costing Income Statement---Service Firm
901(1)
Market Segment Analysis---Service Firm
902(1)
Contribution Margin Analysis
903(28)
Budgeting
931(46)
Nature and Objectives of Budgeting
932(4)
Objectives of Budgeting
932(2)
Human Behavior and Budgeting
934(2)
Budgeting Systems
936(4)
Static Budget
937(1)
Flexible Budget
938(1)
Computerized Budgeting Systems
939(1)
Master Budget
940(1)
Income Statement Budgets
941(6)
Sales Budget
941(1)
Production Budget
941(1)
Direct Materials Purchases Budget
942(1)
Direct Labor Cost Budget
943(1)
Factory Overhead Cost Budget
944(1)
Cost of Goods Sold Budget
945(1)
Selling and Administrative Expenses Budget
946(1)
Budgeted Income Statement
947(1)
Balance Sheet Budgets
947(30)
Cash Budget
947(3)
Capital Expenditures Budget
950(1)
Budgeted Balance Sheet
951(26)
Performance Evaluation Using Variances from Standard Costs
977(42)
Standards
978(3)
Setting Standards
978(1)
Types of Standards
979(1)
Reviewing and Revising Standards
979(2)
Budgetary Performance Evaluation
981(2)
Direct Materials and Direct Labor Variances
983(4)
Direct Materials Variances
983(2)
Direct Labor Variances
985(2)
Factory Overhead Variances
987(5)
The Factory Overhead Flexible Budget
987(1)
Variable Factory Overhead Controllable Variance
988(1)
Fixed Factory Overhead Volume Variance
989(2)
Reporting Factory Overhead Variances
991(1)
Factory Overhead Variances and the Factory Overhead Account
991(1)
Recording and Reporting Variances from Standards
992(3)
Nonfinancial Performance Measures
995(17)
Comprehensive Problem 5
1012(7)
Performance Evaluation for Decentralized Operations
1019(42)
Centralized and Decentralized Operations
1020(2)
Advantages of Decentralization
1020(1)
Disadvantages of Decentralization
1021(1)
Responsibility Accounting
1021(1)
Responsibility Accounting for Cost Centers
1022(2)
Responsibility Accounting for Profit Centers
1024(4)
Service Department Charges
1024(2)
Profit Center Reporting
1026(2)
Responsibility Accounting for Investment Centers
1028(7)
Rate of Return on Investment
1029(3)
Residual Income
1032(1)
The Balanced Scorecard
1033(2)
Transfer Pricing
1035(26)
Market Price Approach
1035(1)
Negotiated Price Approach
1036(2)
Cost Price Approach
1038(23)
Differential Analysis and Product Pricing
1061(40)
Differential Analysis
1062(10)
Lease or Sell
1063(2)
Discontinue a Segment or Product
1065(2)
Make or Buy
1067(1)
Replace Equipment
1068(2)
Process or Sell
1070(1)
Accept Business at a Special Price
1071(1)
Setting Normal Product Selling Prices
1072(6)
Total Cost Concept
1073(2)
Product Cost Concept
1075(1)
Variable Cost Concept
1076(1)
Choosing a Cost-Plus Approach Cost Concept
1077(1)
Activity-Based Costing
1077(1)
Target Costing
1077(1)
Product Profitability and Pricing Under Production Bottlenecks
1078(23)
Product Profitability Under Production Bottlenecks
1078(2)
Product Pricing Under Production Bottlenecks
1080(21)
Capital Investment Analysis
1101(35)
Nature of Capital Investment Analysis
1102(1)
Methods of Evaluating Capital Investment Proposals
1103(10)
Methods that Ignore Present Value
1103(3)
Present Value Methods
1106(7)
Factors that Complicate Capital Investment Analysis
1113(3)
Income Tax
1113(1)
Unequal Proposal Lives
1113(1)
Lease versus Capital Investment
1114(1)
Uncertainty
1115(1)
Changes in Price Levels
1115(1)
Qualitative Considerations
1115(1)
Capital Rationing
1116(20)
Cost Allocation and Activity-Based Costing
1136(48)
Product Costing Allocation Methods
1138(1)
Single Plantwide Factory Overhead Rate Method
1139(2)
Multiple Production Department Factory Overhead Rate Method
1141(4)
Production Department Factory Overhead Rates and Allocation
1142(2)
Distortion in Product Costs---Single Plantwide versus Multiple Production Department Factory Overhead Rates
1144(1)
Activity-Based Costing Method
1145(7)
Activity Rates and Allocation
1147(2)
Distortion in Product Costs---Multiple Production Department Factory Overhead Rate Method versus Activity-Based Costing
1149(1)
The Dangers of Product Cost Distortion
1150(2)
Activity-Based Costing for Selling and Administrative Expenses
1152(1)
Activity-Based Costing in Service Businesses
1153(31)
Cost Management for Just-in-Time Environments
1184(20)
Just-in-Time Principles
1185(7)
Reducing Inventory
1185(1)
Reducing Lead Times
1186(1)
Reducing Setup Time
1187(3)
Emphasizing Product-Oriented Layout
1190(1)
Emphasizing Employee Involvement
1190(1)
Emphasizing Pull Manufacturing
1190(1)
Emphasizing Zero Defects
1191(1)
Emphasizing Supply Chain Management
1191(1)
Applying a Just-in-Time Approach to Anderson Metal Fabricators
1192(2)
Traditional Operations---AMF
1192(1)
Just-in-Time Operations---AMF
1193(1)
Accounting for Just-in-Time Operations
1194(3)
Fewer Transactions
1195(1)
Combined Accounts
1195(2)
Nonfinancial Performance Measures
1197(1)
Direct Tracing of Overhead
1197(1)
Just-in-Time for Nonmanufacturing Processes
1197(2)
Activity Analysis
1199(5)
Costs of Quality Using Activity Analysis
1199(1)
The Relationship between the Costs of Quality
1200(1)
Pare to Chart of Quality Costs
1201(1)
Cost of Quality Report
1202(1)
Value-Added / Non-Value-Added Activity Analysis
1203(1)
Activity Analysis for Processes 1204
Appendix A: Interest Tables 2
Appendix B: Reversing Entries 1(1)
Appendix C: Special Journals and Subsidiary Ledgers 1(1)
Appendix D: End-of-Period Spreadsheet (Work Sheet) for a Merchandising Business 1(1)
Appendix E: The Williams-Sonoma, Inc., 2005 Annual Report 1(1)
Glossary 1(1)
Subject Index 1(15)
Company Index 16


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