Financial and Managerial Accounting
John Wiley & Sons Inc (Verlag)
978-1-119-39151-7 (ISBN)
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1 Accounting in Action 1-1
Knowing the Numbers: Columbia Sportswear 1-1
Accounting Activities and Users 1-3
Three Activities 1-3
Who Uses Accounting Data 1-4
The Building Blocks of Accounting 1-6
Ethics in Financial Reporting 1-6
Generally Accepted Accounting Principles 1-8
Measurement Principles 1-8
Assumptions 1-9
The Accounting Equation 1-11
Assets 1-11
Liabilities 1-11
Stockholders’ Equity 1-12
Analyzing Business Transactions 1-13
Accounting Transactions 1-14
Transaction Analysis 1-15
Summary of Transactions 1-19
The Financial Statements 1-21
Income Statement 1-21
Retained Earnings Statement 1-21
Balance Sheet 1-23
Statement of Cash Flows 1-23
Appendix 1A: Career Opportunities in Accounting 1-25
Public Accounting 1-25
Private Accounting 1-25
Governmental Accounting 1-26
Forensic Accounting 1-26
“Show Me the Money” 1-26
A Look at IFRS 1-47
2 The Recording Process 2-1
Accidents Happen: MF Global Holdings 2-1
Accounts, Debits, and Credits 2-2
Debits and Credits 2-3
Stockholders’ Equity Relationships 2-6
Summary of Debit/Credit Rules 2-7
The Journal 2-8
The Recording Process 2-8
The Journal 2-9
The Ledger and Posting 2-11
The Ledger 2-11
Posting 2-12
Chart of Accounts 2-13
The Recording Process Illustrated 2-14
Summary Illustration of Journalizing and Posting 2-20
The Trial Balance 2-22
Limitations of a Trial Balance 2-23
Locating Errors 2-23
Dollar Signs and Underlining 2-23
A Look at IFRS 2-46
3 Adjusting the Accounts 3-1
Keeping Track of Groupons: Groupon 3-1
Accrual-Basis Accounting and Adjusting Entries 3-2
Fiscal and Calendar Years 3-3
Accrual- versus Cash-Basis Accounting 3-3
Recognizing Revenues and Expenses 3-3
The Need for Adjusting Entries 3-5
Types of Adjusting Entries 3-5
Adjusting Entries for Deferrals 3-6
Prepaid Expenses 3-6
Unearned Revenues 3-10
Adjusting Entries for Accruals 3-13
Accrued Revenues 3-13
Accrued Expenses 3-14
Summary of Basic Relationships 3-18
Adjusted Trial Balance and Financial Statements 3-20
Preparing the Adjusted Trial Balance 3-21
Preparing Financial Statements 3-21
Appendix 3A: Adjusting Entries for the Alternative Treatment of Deferrals 3-24
Prepaid Expenses 3-25
Unearned Revenues 3-26
Summary of Additional Adjustment Relationships 3-27
Appendix 3B: Financial Reporting Concepts 3-27
Qualities of Useful Information 3-27
Assumptions in Financial Reporting 3-28
Principles in Financial Reporting 3-28
Cost Constraint 3-30
A Look at IFRS 3-56
4 Completing the Accounting Cycle 4-1
Everyone Likes to Win: Rhino Foods 4-1
The Worksheet 4-2
Steps in Preparing a Worksheet 4-3
Preparing Financial Statements from a Worksheet 4-6
Preparing Adjusting Entries from a Worksheet 4-8
Closing the Books 4-8
Preparing Closing Entries 4-9
Posting Closing Entries 4-11
Preparing a Post-Closing Trial Balance 4-13
The Accounting Cycle and Correcting Entries 4-16
Summary of the Accounting Cycle 4-16
Reversing Entries—An Optional Step 4-16
Correcting Entries—An Avoidable Step 4-16
Classified Balance Sheet 4-20
Current Assets 4-21
Long-Term Investments 4-22
Property, Plant, and Equipment 4-22
Intangible Assets 4-22
Current Liabilities 4-23
Long-Term Liabilities 4-24
Stockholders’ (Owners’) Equity 4-25
Appendix 4A: Reversing Entries 4-26
Reversing Entries Example 4-26
A Look at IFRS 4-54
5 Accounting for Merchandising Operations 5-1
Buy Now, Vote Later: REI 5-1
Merchandising Operations and Inventory Systems 5-3
Operating Cycles 5-3
Flow of Costs 5-4
Recording Purchases under a Perpetual System 5-6
Freight Costs 5-8
Purchase Returns and Allowances 5-9
Purchase Discounts 5-9
Summary of Purchasing Transactions 5-10
Recording Sales Under a Perpetual System 5-11
Sales Returns and Allowances 5-12
Sales Discounts 5-13
The Accounting Cycle for a Merchandising Company 5-15
Adjusting Entries 5-15
Closing Entries 5-15
Summary of Merchandising Entries 5-16
Multiple-Step and Comprehensive Income Statements 5-17
Multiple-Step Income Statement 5-17
Single-Step Income Statement 5-20
Comprehensive Income Statement 5-21
Classified Balance Sheet 5-21
Appendix 5A: Merchandising Company Worksheet 5-22
Using a Worksheet 5-22
Appendix 5B: Periodic Inventory System 5-24
Determining Cost of Goods Sold Under a Periodic System 5-24
Recording Merchandise Transactions 5-25
Recording Purchases of Merchandise 5-26
Recording Sales of Merchandise 5-26
Journalizing and Posting Closing Entries 5-28
Using a Worksheet 5-29
A Look at IFRS 5-53
6 Inventories 6-1
“Where Is That Spare Bulldozer Blade?”: Caterpillar 6-1
Classifying and Determining Inventory 6-2
Classifying Inventory 6-3
Determining Inventory Quantities 6-4
Inventory Methods and Financial Effects 6-7
Specific Identification 6-7
Cost Flow Assumptions 6-8
Financial Statement and Tax Effects of Cost Flow Methods 6-12
Using Inventory Cost Flow Methods Consistently 6-14
Effects of Inventory Errors 6-15
Income Statement Effects 6-15
Balance Sheet Effects 6-16
Inventory Presentation and Analysis 6-17
Presentation 6-17
Lower-of-Cost-or-Net Realizable Value 6-17
Analysis 6-18
Appendix 6A: Inventory Cost Flow Methods in Perpetual Inventory Systems 6-20
First-In, First-Out (FIFO) 6-20
Last-In, First-Out (LIFO) 6-21
Average-Cost 6-22
Appendix 6B: Estimating Inventories 6-22
Gross Profit Method 6-23
Retail Inventory Method 6-24
A Look at IFRS 6-47
7 Fraud, Internal Control, and Cash 7-1
Minding the Money in Madison: Barriques 7-1
Fraud and Internal Control 7-2
Fraud 7-3
The Sarbanes-Oxley Act 7-3
Internal Control 7-3
Principles of Internal Control Activities 7-4
Limitations of Internal Control 7-10
Cash Controls 7-11
Cash Receipts Controls 7-11
Cash Disbursements Controls 7-14
Petty Cash Fund 7-15
Control Features of a Bank Account 7-19
Making Bank Deposits 7-19
Writing Checks 7-20
Electronic Funds Transfer (EFT) System 7-20
Bank Statements 7-21
Reconciling the Bank Account 7-22
Reporting Cash 7-27
Cash Equivalents 7-27
Restricted Cash 7-27
A Look at IFRS 7-48
8 Accounting for Receivables 8-1
A Dose of Careful Management Keeps Receivables Healthy: Whitehall-Robins 8-1
Recognition of Accounts Receivable 8-2
Types of Receivables 8-3
Recognizing Accounts Receivable 8-3
Valuation and Disposition of Accounts Receivable 8-5
Valuing Accounts Receivable 8-5
Disposing of Accounts Receivable 8-11
Notes Receivable 8-13
Determining the Maturity Date 8-14
Computing Interest 8-15
Recognizing Notes Receivable 8-15
Valuing Notes Receivable 8-16
Disposing of Notes Receivable 8-16
Presentation and Analysis of Receivables 8-18
Presentation 8-18
Analysis 8-19
A Look at IFRS 8-39
9 Plant Assets, Natural Resources, and Intangible Assets 9-1
How Much for a Ride to the Beach?: Rent-A-Wreck 9-1
Plant Asset Expenditures 9-2
Determining the Cost of Plant Assets 9-3
Expenditures During Useful Life 9-5
Depreciation Methods 9-7
Factors in Computing Depreciation 9-7
Depreciation Methods 9-8
Depreciation and Income Taxes 9-13
Revising Periodic Depreciation 9-13
Impairments 9-13
Plant Asset Disposals 9-14
Retirement of Plant Assets 9-15
Sale of Plant Assets 9-15
Natural Resources and Intangible Assets 9-17
Natural Resources 9-17
Depletion 9-17
Intangible Assets 9-18
Accounting for Intangible Assets 9-18
Research and Development Costs 9-21
Statement Presentation and Analysis 9-21
Presentation 9-21
Analysis 9-22
Appendix 9A: Exchange of Plant Assets 9-23
Loss Treatment 9-24
Gain Treatment 9-24
A Look at IFRS 9-45
10 Liabilities 10-1
Financing His Dreams: Wilbert Murdock 10-1
Accounting for Current Liabilities 10-3
What Is a Current Liability? 10-3
Notes Payable 10-3
Sales Taxes Payable 10-4
Unearned Revenues 10-5
Current Maturities of Long-Term Debt 10-5
Payroll and Payroll Taxes Payable 10-6
Major Characteristics of Bonds 10-8
Types of Bonds 10-8
Issuing Procedures 10-9
Bond Trading 10-9
Determining the Market Price of a Bond 10-10
Accounting for Bond Transactions 10-12
Issuing Bonds at Face Value 10-13
Discount or Premium on Bonds 10-13
Issuing Bonds at a Discount 10-14
Issuing Bonds at a Premium 10-15
Redeeming Bonds at Maturity 10-17
Redeeming Bonds before Maturity 10-17
Accounting for Long-Term Notes Payable 10-18
Reporting and Analyzing Liabilities 10-20
Presentation 10-20
Analysis 10-20
Debt and Equity Financing 10-23
Appendix 10A: Straight-Line Amortization 10-24
Amortizing Bond Discount 10-24
Amortizing Bond Premium 10-25
Appendix 10B: Effective-Interest Amortization 10-26
Amortizing Bond Discount 10-27
Amortizing Bond Premium 10-29
A Look at IFRS 10-52
11 Corporations: Organization, Stock Transactions, and Stockholders’ Equity 11-1
Oh Well, I Guess I’ll Get Rich: Facebook 11-1
Corporate Form of Organization 11-2
Characteristics of a Corporation 11-3
Forming a Corporation 11-5
Stockholder Rights 11-6
Stock Issue Considerations 11-7
Corporate Capital 11-9
Accounting for Stock Issuances 11-10
Accounting for Common Stock 11-10
Accounting for Preferred Stock 11-12
Accounting for Treasury Stock 11-14
Dividends and Stock Splits 11-17
Cash Dividends 11-17
Dividend Preferences 11-19
Stock Dividends 11-21
Stock Splits 11-23
Reporting and Analyzing Stockholders’ Equity 11-25
Reporting Stockholders’ Equity 11-25
Retained Earnings Restrictions 11-26
Balance Sheet Presentation of Stockholders’ Equity 11-26
Analysis of Stockholders’ Equity 11-28
Appendix 11A: Stockholders’ Equity Statement 11-30
Appendix 11B: Book Value per Share 11-31
Book Value per Share 11-31
Book Value versus Market Price 11-32
A Look at IFRS 11-55
12 Statement of Cash Flows 12-1
Got Cash?: Microsoft 12-1
Usefulness and Format of the Statement of Cash Flows 12-3
Usefulness of the Statement of Cash Flows 12-3
Classification of Cash Flows 12-3
Significant Noncash Activities 12-4
Format of the Statement of Cash Flows 12-5
Preparing the Statement of Cash Flows—Indirect Method 12-6
Indirect and Direct Methods 12-7
Indirect Method—Computer Services Company 12-7
Step 1: Operating Activities 12-9
Summary of Conversion to Net Cash Provided by Operating Activities—Indirect Method 12-12
Step 2: Investing and Financing Activities 12-13
Step 3: Net Change in Cash 12-14
Analyzing the Statement of Cash Flows 12-17
Free Cash Flow 12-17
Appendix 12A: Statement of Cash Flows—Direct Method 12-19
Step 1: Operating Activities 12-19
Step 2: Investing and Financing Activities 12-24
Step 3: Net Change in Cash 12-26
Appendix 12B: Worksheet for the Indirect Method 12-26
Preparing the Worksheet 12-27
Appendix 12C: Statement of Cash Flows—T-Account Approach 12-31
A Look at IFRS 12-58
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
Sustainable Income 13-3
Quality of Earnings 13-7
Horizontal Analysis and Vertical Analysis 13-9
Horizontal Analysis 13-10
Vertical Analysis 13-12
Ratio Analysis 13-14
Liquidity Ratios 13-15
Solvency Ratios 13-16
Profitability Ratios 13-16
Comprehensive Example of Ratio Analysis 13-17
A Look at IFRS 13-51
14 Managerial Accounting 14-1
Just Add Water . . . and Paddle: Current Designs 14-1
Managerial Accounting Basics 14-3
Comparing Managerial and Financial Accounting 14-3
Management Functions 14-3
Organizational Structure 14-5
Managerial Cost Concepts 14-7
Manufacturing Costs 14-7
Product Versus Period Costs 14-8
Illustration of Cost Concepts 14-9
Manufacturing Costs in Financial Statements 14-10
Income Statement 14-11
Cost of Goods Manufactured 14-11
Cost of Goods Manufactured Schedule 14-12
Balance Sheet 14-13
Managerial Accounting Today 14-14
Service Industries 14-14
Focus on the Value Chain 14-15
Balanced Scorecard 14-17
Business Ethics 14-17
Corporate Social Responsibility 14-18
15 Job Order Costing 15-1
Profiting from the Silver Screen: Disney 15-1
Cost Accounting Systems 15-3
Process Cost System 15-3
Job Order Cost System 15-3
Job Order Cost Flow 15-4
Accumulating Manufacturing Costs 15-5
Assigning Manufacturing Costs 15-7
Raw Materials Costs 15-8
Factory Labor Costs 15-10
Predetermined Overhead Rates 15-12
Entries for Jobs Completed and Sold 15-15
Assigning Costs to Finished Goods 15-15
Assigning Costs to Cost of Goods Sold 15-16
Summary of Job Order Cost Flows 15-17
Job Order Costing for Service Companies 15-18
Advantages and Disadvantages of Job Order Costing 15-19
Applied Manufacturing Overhead 15-20
Under- or Overapplied Manufacturing Overhead 15-21
16 Process Costing 16-1
The Little Guy Who Could: Jones Soda 16-1
Overview of Process Cost Systems 16-3
Uses of Process Cost Systems 16-3
Process Costing for Service Companies 16-4
Similarities and Differences Between Job Order Cost and Process Cost Systems 16-4
Process Cost Flow and Assigning Costs 16-6
Process Cost Flow 16-6
Assigning Manufacturing Costs—Journal Entries 16-6
Equivalent Units 16-9
Weighted-Average Method 16-9
Refinements on the Weighted-Average Method 16-10
The Production Cost Report 16-12
Compute the Physical Unit Flow (Step 1) 16-13
Compute the Equivalent Units of Production (Step 2) 16-13
Compute Unit Production Costs (Step 3) 16-14
Prepare a Cost Reconciliation Schedule (Step 4) 16-15
Preparing the Production Cost Report 16-15
Costing Systems—Final Comments 16-16
Appendix 16A: FIFO Method for Equivalent Units 16-17
Equivalent Units Under FIFO 16-17
Comprehensive Example 16-18
FIFO and Weighted-Average 16-22
17 Activity-Based Costing 17-1
Precor Is on Your Side: Precor 17-1
Traditional vs. Activity-Based Costing 17-3
Traditional Costing Systems 17-3
Illustration of a Traditional Costing System 17-3
The Need for a New Approach 17-4
Activity-Based Costing 17-4
ABC and Manufacturers 17-7
Identify and Classify Activities and Allocate Overhead to Cost Pools (Step 1) 17-7
Identify Cost Drivers (Step 2) 17-8
Compute Activity-Based Overhead Rates (Step 3) 17-8
Assign Overhead Costs to Products (Step 4) 17-9
Comparing Unit Costs 17-10
ABC Benefits and Limitations 17-12
The Advantage of Multiple Cost Pools 17-12
The Advantage of Enhanced Cost Control 17-13
The Advantage of Better Management Decisions 17-15
Some Limitations and Knowing When to Use ABC 17-16
ABC and Service Industries 17-17
Traditional Costing Example 17-18
Activity-Based Costing Example 17-18
Appendix 17A: Just-in-Time Processing 17-21
Objective of JIT Processing 17-22
Elements of JIT Processing 17-22
Benefits of JIT Processing 17-22
18 Cost-Volume-Profit 18-1
Don’t Worry—Just Get Big: Amazon.com 18-1
Cost Behavior Analysis 18-2
Variable Costs 18-3
Fixed Costs 18-3
Relevant Range 18-5
Mixed Costs 18-6
Mixed Costs Analysis 18-7
High-Low Method 18-7
Importance of Identifying Variable and Fixed Costs 18-9
Cost-Volume-Profit Analysis 18-10
Basic Components 18-10
CVP Income Statement 18-11
Break-Even Analysis 18-14
Mathematical Equation 18-15
Contribution Margin Technique 18-15
Graphic Presentation 18-16
Target Net Income and Margin of Safety 18-18
Target Net Income 18-18
Margin of Safety 18-20
Appendix 18A: Regression Analysis 18-21
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
Basic Concepts 19-3
Basic Computations 19-3
CVP and Changes in the Business Environment 19-5
Sales Mix and Break-Even Sales 19-8
Break-Even Sales in Units 19-8
Break-Even Sales in Dollars 19-9
Sales Mix with Limited Resources 19-12
Operating Leverage and Profitability 19-14
Effect on Contribution Margin Ratio 19-15
Effect on Break-Even Point 19-15
Effect on Margin of Safety Ratio 19-16
Operating Leverage 19-16
Appendix 19A: Absorption Costing vs. Variable Costing 19-18
Example Comparing Absorption Costing with Variable Costing 19-18
Net Income Effects 19-20
Decision-Making Concerns 19-24
Potential Advantages of Variable Costing 19-26
20 Incremental Analysis 20-1
Keeping It Clean: Method Products 20-1
Decision-Making and Incremental Analysis 20-3
Incremental Analysis Approach 20-3
How Incremental Analysis Works 20-4
Qualitative Factors 20-5
Relationship of Incremental Analysis and Activity-Based Costing 20-5
Types of Incremental Analysis 20-6
Special Orders 20-6
Make or Buy 20-8
Opportunity Cost 20-9
Sell or Process Further 20-10
Single-Product Case 20-11
Multiple-Product Case 20-11
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
Establishing a Target Cost 21-4
Cost-Plus and Variable-Cost Pricing 21-5
Cost-Plus Pricing 21-5
Limitations of Cost-Plus Pricing 21-7
Variable-Cost Pricing 21-8
Time-and-Material Pricing 21-10
Transfer Prices 21-13
Negotiated Transfer Prices 21-14
Cost-Based Transfer Prices 21-17
Market-Based Transfer Prices 21-18
Effect of Outsourcing on Transfer Pricing 21-18
Transfers Between Divisions in Different Countries 21-19
Appendix 21A: Absorption-Cost and Variable-Cost Pricing 21-19
Absorption-Cost Pricing 21-20
Variable-Cost Pricing 21-21
Appendix 21B: Transfers Between Divisions in Different Countries 21-23
22 Budgetary Planning 22-1
What’s in Your Cupcake?: BabyCakes NYC 22-1
Effective Budgeting and the Master Budget 22-3
Budgeting and Accounting 22-3
The Benefits of Budgeting 22-3
Essentials of Effective Budgeting 22-3
The Master Budget 22-6
Sales, Production, and Direct Materials Budgets 22-8
Sales Budget 22-8
Production Budget 22-9
Direct Materials Budget 22-10
Direct Labor, Manufacturing Overhead, and S&A Expense Budgets 22-13
Direct Labor Budget 22-13
Manufacturing Overhead Budget 22-14
Selling and Administrative Expense Budget 22-15
Budgeted Income Statement 22-15
Cash Budget and Budgeted Balance Sheet 22-17
Cash Budget 22-17
Budgeted Balance Sheet 22-20
Budgeting in Nonmanufacturing Companies 22-22
Merchandisers 22-22
Service Companies 22-23
Not-for-Profit Organizations 22-24
23 Budgetary Control and Responsibility Accounting 23-1
Pumpkin Madeleines and a Movie: Tribeca Grand Hotel 23-1
Budgetary Control and Static Budget Reports 23-3
Budgetary Control 23-3
Static Budget Reports 23-4
Flexible Budget Reports 23-6
Why Flexible Budgets? 23-7
Developing the Flexible Budget 23-9
Flexible Budget—A Case Study 23-9
Flexible Budget Reports 23-11
Responsibility Accounting and Responsibility Centers 23-13
Controllable versus Noncontrollable Revenues and Costs 23-15
Principles of Performance Evaluation 23-15
Responsibility Reporting System 23-17
Types of Responsibility Centers 23-18
Investment Centers 23-22
Return on Investment (ROI) 23-23
Responsibility Report 23-23
Judgmental Factors in ROI 23-24
Improving ROI 23-24
Appendix 23A: ROI vs. Residual Income 23-26
Residual Income Compared to ROI 23-27
Residual Income Weakness 23-27
24 Standard Costs and Balanced Scorecard 24-1
80,000 Different Caffeinated Combinations: Starbucks 24-2
Overview of Standard Costs 24-3
Distinguishing Between Standards and Budgets 24-4
Setting Standard Costs 24-4
Direct Materials Variances 24-7
Analyzing and Reporting Variances 24-7
Calculating Direct Materials Variances 24-9
Direct Labor and Manufacturing Overhead Variances 24-11
Direct Labor Variances 24-11
Manufacturing Overhead Variances 24-14
Variance Reports and Balanced Scorecards 24-16
Reporting Variances 24-16
Income Statement Presentation of Variances 24-16
Balanced Scorecard 24-17
Appendix 24A: Standard Cost Accounting System 24-20
Journal Entries 24-20
Ledger Accounts 24-22
Appendix 24B: Overhead Controllable and Volume Variances 24-23
Overhead Controllable Variance 24-23
Overhead Volume Variance 24-24
25 Planning for Capital Investments 25-1
Floating Hotels: Holland America Line 25-2
Capital Budgeting and Cash Payback 25-3
Cash Flow Information 25-3
Illustrative Data 25-4
Cash Payback 25-4
Net Present Value Method 25-6
Equal Annual Cash Flows 25-7
Unequal Annual Cash Flows 25-8
Choosing a Discount Rate 25-9
Simplifying Assumptions 25-9
Comprehensive Example 25-10
Capital Budgeting Challenges and Refinements 25-11
Intangible Benefits 25-11
Profitability Index for Mutually Exclusive Projects 25-13
Risk Analysis 25-14
Post-Audit of Investment Projects 25-15
Internal Rate of Return 25-16
Comparing Discounted Cash Flow Methods 25-17
Annual Rate of Return 25-18
Appendix A Specimen Financial Statements: Apple Inc. A-1
Appendix B Specimen Financial Statements: PepsiCo, Inc. B-1
Appendix C Specimen Financial Statements: The CocaCola Company 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-7
FICA Taxes I-8
Federal Unemployment Taxes I-8
State Unemployment Taxes I-8
Recording Employer Payroll Taxes I-8
Filing and Remitting Payroll Taxes I-9
Internal Control for Payroll I-10
Appendix J Subsidiary Ledgers and Special Journals* J-1
Subsidiary Ledger 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-10
Cash Payments Journal J-13
Effects of Special Journals on the General Journal J-15
Cybersecurity: A Final Comment J-16
Appendix K Other Significant Liabilities* K-1
Contingent Liabilities K-1
Reporting a Contingent Liability K-2
Disclosure of Contingent Liabilities K-3
Lease Liabilities K-3
Accounting for Lease Arrangements K-4
Balance Sheet Presentation K-4
Income Statement Presentation K-4
Additional Employee Compensation Benefits K-4
Paid Absences K-4
Postretirement Benefits K-5
Cases for Managerial Decision-Making*
Company Index I-1
Subject Index I-5
| Erscheinungsdatum | 26.11.2021 |
|---|---|
| Verlagsort | New York |
| Sprache | englisch |
| Maße | 211 x 277 mm |
| Gewicht | 2268 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
| ISBN-10 | 1-119-39151-2 / 1119391512 |
| ISBN-13 | 978-1-119-39151-7 / 9781119391517 |
| Zustand | Neuware |
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