Accounting
John Wiley & Sons Inc (Verlag)
978-1-119-49478-2 (ISBN)
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1 Introduction to Financial Statements 1-1
Knowing the Numbers: Columbia Sportswear Company 1-1
Business Organization and Accounting Information Uses 1-2
The Three Types of Business Activity 1-7
The Four Financial Statements 1-9
A Look at IFRS 1-42
2 A Further Look at Financial Statements 2-1
Just Fooling Around?: The Motley Fool 2-2
The Classified Balance Sheet 2-3
Analyzing the Financial Statements Using Ratios 2-8
Financial Reporting Concepts 2-15
A Look at IFRS 2-45
3 The Accounting Information System 3-1
Accidents Happen: MF Global Holdings Ltd 3-1
Using the Accounting Equation to Analyze Transactions 3-3
Accounts, Debits, and Credits 3-11
Using a Journal 3-17
The Ledger and Posting 3-20
The Trial Balance 3-30
A Look at IFRS 3-61
4 Accrual Accounting Concepts 4-1
Keeping Track of Groupons: Groupon 4-1
Accrual-Basis Accounting and Adjusting Entries 4-2
Adjusting Entries for Deferrals 4-7
Adjusting Entries for Accruals 4-14
The Adjusted Trial Balance and Closing Entries 4-21
Appendix 4A: Using a Worksheet 4-33
A Look at IFRS 4-65
5 Merchandising Operations and the Multiple-Step Income Statement 5-1
Buy Now, Vote Later: REI 5-1
Merchandising Operations and Inventory Systems 5-3
Recording Purchases under a Perpetual System 5-6
Recording Sales under a Perpetual System 5-11
Multiple-Step and Comprehensive Income Statements 5-15
Cost of Goods Sold Under a Periodic System 5-21
Gross Profit Rate and Profit Margin 5-22
Appendix 5A: Periodic Inventory System 5-26
Appendix 5B: Adjusting Entries for Credit Sales with Returns and Allowances 5-29
A Look at IFRS 5-54
6 Reporting and Analyzing Inventory 6-1
“Where Is That Spare Bulldozer Blade?”: Caterpillar 6-1
Classifying and Determining Inventory 6-2
Inventory Methods and Financial Effects 6-6
Inventory Presentation and Analysis 6-15
Appendix 6A: Inventory Cost Flow Methods in Perpetual Inventory Systems 6-21
Appendix 6B: Effects of Inventory Errors 6-23
7 Fraud, Internal Control, and Cash 7-1
Minding the Money in Madison: Barriques 7-1
Fraud and Internal Control 7-3
Cash Controls 7-12
Control Features of a Bank Account 7-17
Reporting Cash and Cash Management 7-24
Appendix 7A: Operation of a Petty Cash Fund 7-30
A Look at IFRS 7-56
8 Reporting and Analyzing Receivables 8-1
What’s cooking? Nike 8-1
Recognition of Accounts Receivable 8-3
Valuation and Disposition of Accounts Receivable 8-5
Notes Receivable 8-14
Receivables Presentation and Management 8-18
A Look at IFRS 8-47
9 Reporting and Analyzing Long-Lived Assets 9-1
A Tale of Two Airlines: American Airlines 9-1
Plant Asset Expenditures 9-3
Depreciation Methods 9-9
Plant Asset Disposals 9-15
Intangible Assets 9-18
Statement Presentation and Analysis 9-21
Appendix 9A: Other Depreciation Methods 9-27
A Look at IFRS 9-54
10 Reporting and Analyzing Liabilities 10-1
And Then There Were Two: Maxwell Car Company 10-1
Accounting for Current Liabilities 10-3
Major Characteristics of Bonds 10-8
Accounting for Bond Transactions 10-12
Presentation and Analysis 10-18
Appendix 10A: Straight-Line Amortization 10-24
Appendix 10B: Effective-Interest Amortization 10-27
Appendix 10C: Accounting for Long-Term Notes Payable 10-30
A Look at IFRS 10-58
11 Reporting and Analyzing Stockholders’ Equity 11-1
Oh Well, I Guess I’ll Get Rich: Facebook 11-1
Corporate Form of Organization 11-3
Accounting for Common, Preferred, and Treasury Stock 11-11
Cash Dividends, Stock Dividends, and Stock Splits 11-15
Presentation and Analysis 11-22
Appendix 11A: Entries for Stock Dividends 11-30
A Look at IFRS 11-54
12 Statement of Cash Flows 12-1
Got Cash?: Microsoft 12-1
Usefulness and Format of the Statement of Cash Flows 12-3
Preparing the Statement of Cash Flows—Indirect Method 12-6
Analyzing the Statement of Cash Flows 12-17
Appendix 12A: Statement of Cash Flows—Direct Method 12-22
Appendix 12B: Worksheet for the Indirect Method 12-29
Appendix 12C: Statement of Cash Flows—T-Account Approach 12-34
A Look at IFRS 12-61
13 Financial Analysis: The Big Picture 13-1
It Pays to Be Patient: Warren Buffett 13-2
Sustainable Income and Quality of Earnings 13-3
Horizontal Analysis and Vertical Analysis 13-9
Ratio Analysis 13-14
A Look at IFRS 13-54
14 Managerial Accounting 14-1
Just Add Water … and Paddle: Current Designs 14-1
Managerial Accounting Basics 14-3
Managerial Cost Concepts 14-7
Manufacturing Costs in Financial Statements 14-10
Managerial Accounting Today 14-14
15 Job Order Costing 15-1
Profiting from the Silver Screen: Disney 15-1
Cost Accounting Systems 15-3
Assigning Manufacturing Costs 15-7
Predetermined Overhead Rates 15-12
Entries for Jobs Completed and Sold 15-15
Applied Manufacturing Overhead 15-20
16 Process Costing 16-1
The Little Guy Who Could: Jones Soda 16-1
Overview of Process Cost Systems 16-3
Process Cost Flow and Assigning Costs 16-6
Equivalent Units 16-9
The Production Cost Report 16-12
Appendix 16A: FIFO Method for Equivalent Units 16-19
17 Activity-Based Costing 17-1
Precor Is on Your SiÞ: Precor 17-1
Traditional vs. Activity-Based Costing 17-3
ABC and Manufacturers 17-7
ABC Benefits and Limitations 17-12
ABC and Service Industries 17-17
Appendix 17A: Just-in-Time Processing 17-22
18 Cost-Volume-Profit 18-1
Don’t Worry—Just Get Big: Amazon.com 18-1
Cost Behavior Analysis 18-2
Mixed Costs Analysis 18-7
Cost-Volume-Profit Analysis 18-10
Break-Even Analysis 18-14
Target Net Income and Margin of Safety 18-18
Appendix 18A: Regression Analysis 18-22
19 Cost-Volume-Profit Analysis: Additional Issues 19-1
Not Even a Flood Could Stop It: Whole Foods Market 19-1
Basic CVP Concepts 19-3
Sales Mix and Break-Even Sales 19-8
Sales Mix with Limited Resources 19-12
Operating Leverage and Profitability 19-14
Appendix 19A: Absorption Costing vs. Variable Costing 19-19
20 Incremental Analysis 20-1
Keeping It Clean: Method Products 20-1
Decision-Making and Incremental Analysis 20-3
Special Orders 20-6
Make or Buy 20-8
Sell or Process Further 20-10
Repair, Retain, or Replace Equipment 20-14
Eliminate Unprofitable Segment or Product 20-15
21 Pricing 21-1
They’ve Got Your Size—and Color: Zappos.com 21-1
Target Costing 21-3
Cost-Plus and Variable-Cost Pricing 21-5
Time-and-Material Pricing 21-10
Transfer Prices 21-13
Appendix 21A: Absorption-Cost and Variable-Cost Pricing 21-21
Appendix 21B: Transfers between Divisions in Different Countries 21-24
22 Budgetary Planning 22-1
What’s in Your Cupcake?: Baby Cakes NYC 22-1
Effective Budgeting and the Master Budget 22-3
Sales, Production, and Direct Materials Budgets 22-8
Direct Labor, Manufacturing Overhead, and S&A Expense Budgets 22-13
Cash Budget and Budgeted Balance Sheet 22-17
Budgeting in Nonmanufacturing Companies 22-22
23 Budgetary Control and Responsibility Accounting 23-1
Pumpkin Madeleines and a Movie: Tribeca Grand 23-1
Budgetary Control and Static Budget Reports 23-3
Flexible Budget Reports 23-6
Responsibility Accounting and Responsibility Centers 23-13
Investment Centers 23-22
Appendix 23A: ROI vs. Residual Income 23-28
24 Standard Costs and Balanced Scorecard 24-1
80,000 Different Caffeinated Combinations: Starbucks 24-2
Overview of Standard Costs 24-3
Direct Materials Variances 24-7
Direct Labor and Manufacturing Overhead Variances 24-11
Variance Reports and Balanced Scorecards 24-16
Appendix 24A: Standard Cost Accounting System 24-21
Appendix 24B: Overhead Controllable and Volume Variances 24-24
25 Planning for Capital Investments 25-1
Floating Hotels: Holland America Line 25-2
Capital Budgeting and Cash Payback 25-3
Net Present Value Method 25-6
Capital Budgeting Challenges and Refinements 25-11
Internal Rate of Return 25-16
Annual Rate of Return 25-18
APPENDIX A Specimen Financial Statements: Apple Inc. A-1
APPENDIX B Specimen Financial Statements: Columbia Sportswear Company B-1
APPENDIX C Specimen Financial Statements: VF Corporation C-1
APPENDIX D Specimen Financial Statements: Amazon.com, Inc. D-1
APPENDIX E Specimen Financial Statements: Wal-Mart Stores, Inc. E-1
APPENDIX F Specimen Financial Statements: Louis Vuitton F-1
APPENDIX G Time Value of Money G-1
Interest and Future Values G-1
Nature of Interest G-1
Future Value of a Single Amount G-3
Future Value of an Annuity G-5
Present Values G-7
Present Value Variables G-7
Present Value of a Single Amount G-7
Present Value of an Annuity G-9
Time Periods and Discounting G-11
Present Value of a Long-Term Note or Bond G-11
Capital Budgeting Situations G-14
Using Financial Calculators G-15
Present Value of a Single Sum G-16
Present Value of an Annuity G-17
Future Value of a Single Sum G-17
Future Value of an Annuity G-17
Internal Rate of Return G-18
Useful Applications of the Financial Calculator G-18
APPENDIX H Reporting and Analyzing Investments H-1
Accounting for Debt Investments H-1
Why Corporations Invest H-1
Accounting for Debt Investments H-3
Accounting for Stock Investments H-4
Holdings of Less Than 20% H-4
Holdings Between 20% and 50% H-5
Holdings of More Than 50% H-6
Reporting Investments in Financial Statements H-7
Debt Securities H-7
Equity Securities H-10
Balance Sheet Presentation H-11
Presentation of Realized and Unrealized Gain or Loss H-12
APPENDIX I Payroll Accounting I-1
Recording the Payroll I-1
Determining the Payroll I-2
Recording the Payroll I-5
Employer Payroll Taxes I-8
FICA Taxes I-8
Federal Unemployment Taxes I-8
State Unemployment Taxes I-8
Recording Employer Payroll Taxes I-9
Filing and Remitting Payroll Taxes I-9
Internal Control for Payroll I-10
APPENDIX J Subsidiary Ledgers and Special Journals J-1
Subsidiary Ledgers J-1
Subsidiary Ledger Example J-2
Advantages of Subsidiary Ledgers J-3
Special Journals J-4
Sales Journal J-4
Cash Receipts Journal J-7
Purchases Journal J-11
Cash Payments Journal J-13
Effects of Special Journals on the General Journal J-16
Cybersecurity: A Final Comment J-17
APPENDIX K Accounting for Partnerships K-1
Forming a Partnership K-1
Characteristics of Partnerships K-1
Organizations with Partnerships Characteristics K-2
Advantages and Disadvantages of Partnerships K-3
The Partnership Agreement K-4
Accounting for a Partnership Formation K-5
Accounting for Partnership Net Income or Net Loss K-6
Dividing Net Income or Net Loss K-6
Partnership Financial Statements K-9
Accounting for Partnership Liquidation K-10
No Capital Deficiency K-11
Capital Deficiency K-12
Admission and Withdrawal of Partners K-14
Admission of a Partner K-14
Withdrawal of a Partner K-18
APPENDIX L Accounting for Sole Proprietorships L-1
Corporation versus Sole Proprietorship Equity Accounts L-1
Accounts that Change Owner’s Equity L-2
Owner’s Equity in a Sole Proprietorship L-2
Recording Transactions of a Proprietorship L-3
Retained Earnings Statement versus Owner’s Equity Statement L-3
Closing the Books for a Sole Proprietorship L-4
Preparing a Post-Closing Trail Balance for a Proprietorship L-7
Company Index I-1
Subject Index I-3
| Erscheinungsdatum | 05.07.2019 |
|---|---|
| Verlagsort | New York |
| Sprache | englisch |
| Maße | 213 x 274 mm |
| Gewicht | 2948 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung |
| Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen | |
| ISBN-10 | 1-119-49478-8 / 1119494788 |
| ISBN-13 | 978-1-119-49478-2 / 9781119494782 |
| Zustand | Neuware |
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