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Background Core | |
The Conceptual Framework and Objectives of Financial Reporting | p. 1 |
Economic Environment and Financial Reporting | p. 2 |
Generally Accepted Accounting Principles (GAAP) | p. 3 |
Conceptual Framework | p. 8 |
Recognition and Measurement in Financial Statements | p. 14 |
Basic Elements of Financial Statements | p. 17 |
An Investment Decision Model | p. 18 |
Ethics in Accounting and Corporate America | p. 19 |
The Accounting Process | p. 37 |
The Accounting Equation | p. 38 |
The Accounting Model | p. 41 |
Steps in the Accounting Process | p. 44 |
Financial Research and Analysis | p. 60 |
Balance Sheet and Owners' Interests | p. 85 |
Financial Position--The Concept | p. 86 |
Balance Sheet--Formats and Classifications | p. 87 |
Types of Business Entities | p. 92 |
Corporate Form of Business | p. 94 |
Usefulness and Limitations of the Balance Sheet | p. 98 |
SAP--Overview of an ERP System | p. SAP 1-1 |
Profitability and Ownership Interests | p. 129 |
Conceptual Foundations of Accrual Accounting--Revenue Recognition | p. 131 |
The Concept of Recognition | p. 132 |
Recognition Criteria-Assets and Liabilities | p. 135 |
Recognition Criteria-Revenues | p. 136 |
Points of Revenue Recognition | p. 139 |
Complex Applications in the "Real World" | p. 153 |
Concepts of Income and Capital Maintenance | p. 156 |
Horizontal Financial Analysis | p. 158 |
Conceptual Foundations of Accrual Accounting--Allocations | p. 185 |
Expense Recognition | p. 186 |
Allocating Costs of Long-Lived Assets | p. 188 |
Allocating Costs of Long-Lived Intangible Assets | p. 200 |
Allocating Costs of Borrowed Funds | p. 205 |
Vertical Financial Statement Analysis | p. 210 |
The Income Statement and Measures of Performance | p. 235 |
Income Statement | p. 236 |
Special Reporting Items | p. 240 |
Earnings Per Share | p. 260 |
Financial Statement Analysis | p. 261 |
Statement of Cash Flows | p. 293 |
User Needs | p. 295 |
Cash Flow Statement Content and Format | p. 298 |
Deriving Cash Flow Information | p. 301 |
Indirect Method for Cash Flow Statement | p. 305 |
Comprehensive Illustration: Direct Method | p. 305 |
Comprehensive Illustration: Indirect Method | p. 315 |
Issues of Interfirm Comparability | p. 317 |
Cash Flow Categories and Elements | p. 320 |
Additional Reporting Requirements | p. 321 |
SAP--The General Ledger | p. SAP 2-1 |
Integrative Cases | p. 349 |
Liquidity and Financial Flexibility | p. 357 |
Cash and Receivables | p. 359 |
Composition of Cash | p. 360 |
Control of Cash | p. 361 |
Accounts Receivable | p. 362 |
Financing With Receivables | p. 369 |
Notes Receivable | p. 374 |
Financial Analysis | p. 382 |
Investments | p. 407 |
Recognition and Measurement | p. 408 |
Debt Security and Equity Security Investments of Less Than 20 Percent Ownership | p. 409 |
Unresolved Controversies | p. 424 |
Equity Security Investments of Greater Than 20 Percent Ownership | p. 424 |
Investments Providing Control | p. 433 |
Other Long-Term Investments | p. 434 |
Financial Analysis | p. 435 |
Derivative Financial Instruments | p. 438 |
Inventories | p. 473 |
Implications of Conceptual Framework | p. 574 |
The Nature of Inventory | p. 474 |
Quantity Measurement | p. 478 |
Inventory Valuation | p. 479 |
Estimating Inventory Values | p. 488 |
Inventory Errors | p. 501 |
Financial Analysis | p. 502 |
Current Liabilities | p. 531 |
Nature and Classification of Liabilities | p. 533 |
Measurement of Current Liabilities | p. 533 |
Contingent Liabilities | p. 533 |
Determinable Current Liabilities | p. 540 |
Financial Analysis | p. 548 |
SAP--Accounts Receivable and Accounts Payable | p. SAP 3-1 |
Integrative Cases | p. 575 |
Solvency and Operational Capacity | p. 579 |
Property, Plant, and Equipment | p. 581 |
Cost Basis of Productive Assets | p. 583 |
Monetary Exchanges | p. 584 |
Nonmonetary Asset Exchanges | p. 591 |
Assets Acquired by Other Means | p. 596 |
Cost Incurred After Acquisition | p. 597 |
Disposition of Plant Assets | p. 599 |
Financial Analysis | p. 600 |
Impairment of Long-Lived Assets | p. 604 |
Intangible Assets | p. 627 |
Accounting for Acquisitions of Intangibles | p. 629 |
Discussion and Evaluation | p. 648 |
Costs of Insurance | p. 650 |
Long-Term Liabilities | p. 673 |
Financial Leverage | p. 674 |
Bonds Payable | p. 678 |
Extinguishment of Debt | p. 687 |
Long-Term Notes Payable | p. 693 |
Troubled Debt Restructuring | p. 696 |
Cash Flows | p. 699 |
Serial Bonds | p. 700 |
Accounting for Leases | p. 721 |
Advantages and Disadvantages of Leasing | p. 722 |
Conceptual Considerations | p. 723 |
Accounting for Operating Leases | p. 726 |
Accounting for Capital Leases by the Lessee | p. 727 |
Accounting for Capital Leases by Lessor | p. 730 |
Residual Values | p. 733 |
Bargain Purchase Option | p. 736 |
Sale-Leasebacks | p. 740 |
Real Estate Leases | p. 742 |
Leveraged Leases | p. 743 |
Financial Analysis | p. 744 |
SAP--Asset Accounting | p. SAP 4-1 |
Integrative Cases | p. 771 |
Disclosure and Reporting | p. 843 |
Postemployment Benefits | p. 781 |
Postretirement Benefits | p. 784 |
Pension Plans | p. 784 |
Employer's Pension Accounting | p. 786 |
Pension-Related Entries | p. 790 |
Accounting for Unexpected Gains and Losses | p. 799 |
Required Disclosures SFAS No. 132 | p. 806 |
Financial Analysis | p. 806 |
Other Postretirement Benefits | p. 809 |
Interpreting SFAS No. 87 and SFAS No. 106 Data | p. 812 |
Alternative Procedure for Amortizing Prior-Service Costs | p. 813 |
Alternative Procedure for Calculating a Market-Related Value for Plan Assets | p. 814 |
Accounting for Income Taxes | p. 831 |
Nature of Income Taxes | p. 832 |
Liability Approach | p. 834 |
Major Tax Accounting Issues | p. 849 |
Financial Reporting | p. 852 |
Income Taxes and Financial Analysis | p. 855 |
Equity Securities | p. 883 |
Stock Issuance | p. 884 |
Other Equity Sources and Adjustments | p. 890 |
Supplemental Disclosures | p. 901 |
Financial Analysis | p. 903 |
Retained Earnings and Distributions to Shareholders | p. 925 |
Retained Earnings | p. 927 |
Distributions to Owners | p. 929 |
Qualifications to Retained Earnings | p. 942 |
Financial Analysis | p. 945 |
The Gap in GAAP | p. 973 |
"Fuzzy" GAAP and Accounting Alternatives | p. 975 |
GAAP, Financial Reporting, and Economic Reality | p. 983 |
Financial Reporting: Disclosure and Economic Consequences | p. 984 |
The Political Nature of Standard Setting | p. 986 |
The Future: Internationalization of Accounting Standards | p. 988 |
SAP--Accounting Reports | p. SAP 5-1 |
Integrative Cases | |
Appendices | |
Time Value of Money | p. 1 |
The Time Value of Money and the Nature of Interest | p. 2 |
Single Sums | p. 3 |
Annuities | p. 5 |
Example Problems | p. 8 |
Earnings per Share for Complex Capital Structures | p. 1 |
Complex Capital Structures | p. 3 |
Financial Analysis and Earnings Per Share | p. 11 |
Motorola 1998 Annual Report | p. 1 |
Glossary | p. 1 |
Subject Index | p. 1 |
Company Index | p. 1 |
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