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1 Introduction to Accounting |
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2 | (18) |
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4 | (3) |
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Accounting Information Uses |
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4 | (1) |
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Accounting Information Users |
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5 | (2) |
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Opportunities in Accounting |
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7 | (2) |
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7 | (1) |
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7 | (1) |
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8 | (1) |
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Fundamentals of Accounting |
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9 | (11) |
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9 | (1) |
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Generally Accepted Accounting Principles |
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10 | (1) |
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11 | (9) |
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2 Accounting for Business Transactions |
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20 | (24) |
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Transaction Analysis and the Accounting Equation |
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22 | (7) |
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22 | (1) |
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Transactions and the Accounting Equation |
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23 | (5) |
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28 | (1) |
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29 | (15) |
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30 | (1) |
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Statement of Owner's Equity |
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30 | (1) |
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31 | (13) |
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3 Applying Double-Entry Accounting |
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44 | (28) |
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Analyzing and Recording Transactions |
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46 | (9) |
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46 | (1) |
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47 | (1) |
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Recording Transactions---An Illustration |
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48 | (6) |
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Summary of T-Account Illustration |
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54 | (1) |
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55 | (17) |
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Preparing a Trial Balance |
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55 | (1) |
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Using a Trial Balance to Prepare Financial Statements |
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56 | (16) |
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4 Preparing the General Journal and General Ledger |
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72 | (30) |
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Analyzing and Recording Process |
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74 | (3) |
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75 | (1) |
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76 | (1) |
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77 | (25) |
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77 | (3) |
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80 | (2) |
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Journalizing and Posting---An Illustration |
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82 | (1) |
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83 | (2) |
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Correcting Errors in the Journal and the Ledger |
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85 | (17) |
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5 Adjusting Accounts and Preparing Financial Statements |
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102 | (24) |
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104 | (1) |
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Accrual Basis versus Cash Basis |
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104 | (1) |
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Recognizing Revenues and Expenses |
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105 | (1) |
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105 | (7) |
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Framework for Adjustments |
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105 | (1) |
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106 | (1) |
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Prepaid (Deferred) Expenses |
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106 | (3) |
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109 | (1) |
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Journalizing and Posting Adjusting Entries |
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110 | (1) |
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110 | (2) |
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Preparing Financial Statements |
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112 | (14) |
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6 Closing Process and Financial Statements |
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126 | (30) |
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128 | (5) |
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128 | (1) |
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128 | (4) |
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Work Sheet Applications and Analysis |
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132 | (1) |
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133 | (4) |
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Temporary and Permanent Accounts |
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133 | (1) |
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Recording Closing Entries |
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134 | (3) |
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Post-Closing Trial Balance |
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137 | (1) |
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137 | (19) |
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7 Fraud, Ethics, and Controls |
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156 | (20) |
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158 | (2) |
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Elements of Workplace Fraud Schemes |
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158 | (1) |
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Major Types of Workplace Fraud |
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158 | (2) |
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160 | (5) |
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Purpose of Internal Control |
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160 | (1) |
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Principles of Internal Control |
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160 | (2) |
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Technology and Internal Control |
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162 | (1) |
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Limitations of Internal Control |
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163 | (1) |
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Voucher System of Control |
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164 | (1) |
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165 | (1) |
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Requirements of the Sarbanes-Oxley Act |
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165 | (1) |
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Appendix 7A Documentation and Verification |
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166 | (10) |
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176 | (28) |
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178 | (5) |
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178 | (1) |
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178 | (2) |
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Control of Cash Disbursements |
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180 | (3) |
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Banking Activities as Controls |
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183 | (21) |
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183 | (2) |
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185 | (1) |
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186 | (18) |
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9 Employee Earnings, Deductions, and Payroll |
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204 | (26) |
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Legal Aspects of Employee Payroll |
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206 | (2) |
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206 | (1) |
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Federal and State Income Tax Withholding |
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206 | (1) |
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Federal Insurance Contributions Act (FICA) |
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207 | (1) |
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Employee Earnings and Witholdings |
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208 | (5) |
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Compute Employee Gross Pay |
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208 | (1) |
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Compute Withholdings from Employee Gross Pay |
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209 | (4) |
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213 | (1) |
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213 | (3) |
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213 | (1) |
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Recording and Settling Payroll |
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214 | (2) |
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Employee Earnings Records |
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216 | (1) |
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216 | (14) |
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217 | (1) |
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217 | (13) |
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10 Employer Payroll Tax Reporting |
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230 | (30) |
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Laws Impacting Employer's Payroll Tax |
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232 | (1) |
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Employer Identification Number |
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232 | (1) |
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232 | (1) |
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Federal and State Unemployment Tax Acts |
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232 | (1) |
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Workers' Compensation Insurance |
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233 | (1) |
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233 | (3) |
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Computing Employer's FICA Tax |
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233 | (1) |
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General Journal Entry to Record Employer FICA Tax |
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233 | (1) |
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234 | (2) |
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Employer's Payroll Tax Reporting |
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236 | (4) |
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Employer's Quarterly Federal Tax Return |
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236 | (2) |
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Employer's Annual Withholding Reporting |
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238 | (2) |
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Federal (FUTA) and State (SUTA) Unemployment Taxes |
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240 | (4) |
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Computing Employer's Unemployment Taxes |
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240 | (1) |
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Reporting Employer's Unemployment Taxes |
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241 | (3) |
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Workers' Compensation Insurance |
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244 | (16) |
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Computing Estimated Workers' Compensation Insurance Premium |
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244 | (1) |
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Computing Actual Workers' Compensation Insurance Premium |
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244 | (1) |
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Computing Actual Workers' Compensation Insurance Premium |
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244 | (16) |
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11 Merchandise Sales and Accounts Receivable |
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260 | (24) |
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262 | (4) |
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262 | (1) |
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262 | (2) |
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Sales Returns and Allowances |
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264 | (1) |
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Recording and Posting Merchandise Sales |
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265 | (1) |
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Special Journals and Subsidiary Ledgers |
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266 | (18) |
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266 | (1) |
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Accounts Receivable Subsidiary Ledger |
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267 | (3) |
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270 | (14) |
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12 Merchandise Purchases and Accounts Payable |
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284 | (30) |
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Accounting for Merchandise Purchases |
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286 | (5) |
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286 | (1) |
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Accounting for Purchases and Freight Charges |
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287 | (1) |
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287 | (1) |
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288 | (1) |
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Purchase Returns and Allowances |
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289 | (1) |
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Transportation Costs and Ownership Transfer |
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290 | (1) |
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Purchases Journal and Accounts Payable Subsidiary Ledger |
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291 | (23) |
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292 | (2) |
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Posting to the Accounts Payable Subsidiary Ledger |
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294 | (1) |
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Cash Disbursements Journal |
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294 | (20) |
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13 Merchandiser's Adjustments and Trial Balance |
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314 | (30) |
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Merchandiser's Trial Balance |
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316 | (2) |
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317 | (1) |
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Adjusting Entries for Merchandise Inventory |
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317 | (1) |
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318 | (2) |
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318 | (1) |
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Adjusting Prepaid Expenses (Inclding Depreciation) |
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319 | (1) |
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Adjusting Accrued Expenses |
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320 | (1) |
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320 | (3) |
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320 | (2) |
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Computing Net Sales and Net Purchases for a Merchandiser |
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322 | (1) |
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Computing Cost of Goods Sold |
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322 | (1) |
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323 | (1) |
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323 | (3) |
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324 | (1) |
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Unearned (Deferred) Revenues |
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324 | (2) |
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Links to Financial Statements |
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326 | (3) |
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Appendix 13A Alternative Accounting for Prepayments |
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329 | (15) |
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14 Merchandiser's Financial Statements and the Closing Process |
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344 | (24) |
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346 | (1) |
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346 | (1) |
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Financial Statement Formats |
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347 | (5) |
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Multiple-Step Income Statement |
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347 | (2) |
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Single-Step Income Statement |
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349 | (1) |
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Statement of Owner's Equity |
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349 | (1) |
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349 | (3) |
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Completing the Accounting Cycle |
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352 | (4) |
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352 | (1) |
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Post-Closing Trial Balance |
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353 | (3) |
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Appendix 14A Reversing Entries |
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356 | (12) |
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15 Accounts Receivable and Uncollectibles |
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368 | (26) |
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370 | (7) |
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Recognizing Accounts Receivable |
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370 | (1) |
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371 | (2) |
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Valuing Accounts Receivable |
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373 | (4) |
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Estimating Bad Debts Expense |
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377 | (3) |
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377 | (1) |
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Accounts Receivable Methods |
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377 | (3) |
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Accounts Recievable Turnover |
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380 | (14) |
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16 Notes Receivable and Notes Payable |
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394 | (18) |
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396 | (1) |
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An Example of a Promissory Note |
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396 | (1) |
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Computing Maturity and Interest |
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397 | (1) |
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397 | (3) |
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Valuing and Settling Notes Receivable |
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398 | (1) |
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Accrued Interest on Notes Receivable |
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399 | (1) |
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400 | (3) |
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Recording Notes Payable Transactions |
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400 | (1) |
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401 | (2) |
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403 | (1) |
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Times Interest Earned Ratio |
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403 | (9) |
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17 Inventories and Cost of Sales |
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412 | (32) |
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414 | (2) |
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Determining Inventory Items |
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414 | (1) |
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Inventory Costing Methods |
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415 | (1) |
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Determining Inventory Costs |
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415 | (1) |
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Inventory Systems: Perpetual versus Periodic |
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415 | (1) |
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Internal Controls and Taking a Physical Count |
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416 | (1) |
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Inventory Costing under a Periodic System |
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416 | (6) |
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Inventory Costing Illustration |
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416 | (1) |
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417 | (1) |
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418 | (1) |
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419 | (1) |
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419 | (1) |
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Financial Statement Effects |
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420 | (1) |
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Consistency in Using Costing Methods |
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421 | (1) |
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Valuing Inventory at Lower of Cost or Market |
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422 | (1) |
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422 | (1) |
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Inventory Turnover and Days' Sales in Inventory |
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423 | (4) |
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Appendix 17A Inventory Costing under a Perpetual System |
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427 | (3) |
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Appendix 17B Inventory Estimation Methods |
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430 | (14) |
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18 Plant Assets, Natural Resources, and Intangibles |
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444 | (40) |
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446 | (1) |
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447 | (2) |
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447 | (1) |
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448 | (1) |
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448 | (1) |
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448 | (1) |
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Assigning Cost in a Lump-Sum Purchase |
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448 | (1) |
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449 | (7) |
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Factors in Computing Depreciation |
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449 | (1) |
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450 | (3) |
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Partial-Year Depreciation |
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453 | (1) |
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Change in Estimates for Depreciation |
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453 | (1) |
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Impairment of Property, Plant, and Equipment |
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454 | (1) |
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454 | (1) |
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Depreciation for Tax Purposes |
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454 | (2) |
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section 2 Additional Expenditures And Asset Disposals |
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456 | (1) |
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456 | (1) |
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456 | (1) |
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Betterments and Extraordinary Repairs |
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456 | (1) |
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Disposals of Plant Assets |
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457 | (2) |
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457 | (1) |
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458 | (1) |
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Section 3 Depletion Of Natural Resources |
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459 | (1) |
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Section 4 Intangible Assets |
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460 | (1) |
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Cost Determination and Amortization |
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460 | (1) |
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461 | (2) |
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461 | (1) |
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462 | (1) |
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462 | (1) |
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462 | (1) |
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462 | (1) |
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Trademarks and Trade Names |
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462 | (1) |
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462 | (1) |
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463 | (4) |
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Appendix 18A Exchanging Plant Assets |
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467 | (17) |
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19 Accounting for Partnerships |
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484 | (30) |
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Partnership Form of Organization |
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486 | (3) |
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Characteristics of Partnerships |
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486 | (1) |
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Organizations with Partnership Characteristics |
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487 | (1) |
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488 | (1) |
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Basic Partnership Accounting |
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489 | (5) |
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489 | (1) |
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Income or Loss Division among Partners |
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490 | (3) |
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Partnership Financial Statements |
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493 | (1) |
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Admission and Withdrawal of Partners |
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494 | (3) |
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494 | (2) |
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496 | (1) |
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497 | (1) |
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Liquidation of a Partnership |
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497 | (2) |
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497 | (1) |
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498 | (1) |
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499 | (15) |
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20 Corporate Formation and Stock Transactions |
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514 | (22) |
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Corporate Form of Organization |
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516 | (3) |
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Characteristics of Corporations |
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516 | (1) |
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Corporate Organization and Management |
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517 | (1) |
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Stockholders of Corporations |
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518 | (1) |
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518 | (1) |
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519 | (3) |
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519 | (1) |
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Issuing No-Par Value Stock |
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520 | (1) |
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Issuing Stated Value Stock |
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521 | (1) |
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Issuing Stock for Noncash Assets |
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521 | (1) |
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Issuing Stock for Services |
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521 | (1) |
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522 | (1) |
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Issuance of Preferred Stock |
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522 | (1) |
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Convertible Preferred Stock |
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522 | (1) |
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523 | (1) |
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Reasons for Issuing Preferred Stock |
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523 | (1) |
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523 | (13) |
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21 Corporate Earnings, Taxes, and Distributions |
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536 | (30) |
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538 | (2) |
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538 | (1) |
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Adjusting Tax Liability to Amount Owed |
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539 | (1) |
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Corporate Income Statement |
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540 | (1) |
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Dividends on Common Stock |
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540 | (3) |
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540 | (1) |
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541 | (2) |
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543 | (1) |
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Dividends on Preferred Stock |
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543 | (2) |
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545 | (2) |
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Purchasing Treasury Stock |
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545 | (1) |
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546 | (1) |
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547 | (1) |
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Statement of Retained Earnings |
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547 | (1) |
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Statement of Stockholders' Equity |
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548 | (1) |
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Earnings Per Share, Price-Earning, and Dividend Yield |
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548 | (18) |
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566 | (30) |
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568 | (2) |
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568 | (1) |
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569 | (1) |
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569 | (1) |
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570 | (5) |
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570 | (1) |
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570 | (1) |
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Issuing Bonds at a Discount |
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571 | (2) |
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Issuing Bonds at a Premium |
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573 | (2) |
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575 | (1) |
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Bond Retirement at Maturity |
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575 | (1) |
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Bond Retirement before Maturity |
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575 | (1) |
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Bond Retirement by Conversion |
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576 | (1) |
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576 | (1) |
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Other Types of Long-Term Financing |
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577 | (1) |
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577 | (1) |
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577 | (1) |
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Debt Features and the Debt-to-Equity Ratio |
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578 | (3) |
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Appendix 22A Effective Interest Amortization |
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581 | (2) |
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Appendix 22B Accruing Bond Interest Expense |
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583 | (13) |
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596 | (44) |
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Basics of Cash Flow Reporting |
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598 | (5) |
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Purpose of the Statement of Cash Flows |
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598 | (1) |
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Measurement of Cash Flows |
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598 | (1) |
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Classification of Cash Flows |
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599 | (1) |
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Format of the Statement of Cash Flows |
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600 | (1) |
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Preparing the Statement of Cash Flows |
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601 | (2) |
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Cash Flows from Operating |
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603 | (6) |
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Indirect and Direct Methods of Reporting |
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603 | (1) |
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Application of the Indirect Method of Reporting |
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604 | (5) |
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Summary of Adjustments for Indirect Method |
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609 | (1) |
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Cash Flows from Investing |
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609 | (2) |
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Three-Stage Process of Analysis |
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609 | (1) |
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Analysis of Noncurrent Assets |
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610 | (1) |
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611 | (1) |
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Cash Flows from Financing |
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611 | (3) |
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Three-Stage Process of Analysis |
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611 | (1) |
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Analysis of Noncurrent Liabilities |
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611 | (1) |
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612 | (1) |
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613 | (1) |
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614 | (4) |
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Appendix 23A Direct Method of Reporting Operating Cash Flows |
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618 | (22) |
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24 Comparative Financial Statement Analysis |
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640 | (36) |
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642 | (2) |
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642 | (1) |
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Building Blocks of Analysis |
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643 | (1) |
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643 | (1) |
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Standards for Comparisons |
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644 | (1) |
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644 | (1) |
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644 | (3) |
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645 | (2) |
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647 | (2) |
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647 | (2) |
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649 | (9) |
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|
|
650 | (3) |
|
|
|
653 | (1) |
|
|
|
654 | (2) |
|
|
|
656 | (1) |
|
|
|
656 | (2) |
|
|
|
658 | (18) |
|
25 Managerial Accounting Concepts and Principles |
|
|
676 | (36) |
|
Managerial Accounting Basics |
|
|
678 | (2) |
|
Purpose of Managerial Accounting |
|
|
678 | (1) |
|
Nature of Managerial Accounting |
|
|
678 | (1) |
|
Managerial Accounting in Business |
|
|
679 | (1) |
|
Implications for Managerial Accounting |
|
|
680 | (1) |
|
|
|
680 | (3) |
|
Types of Cost Classifications |
|
|
680 | (2) |
|
Identification of Cost Classification |
|
|
682 | (1) |
|
Cost Concepts for Service Companies |
|
|
682 | (1) |
|
Reporting Manufacturing Activities |
|
|
683 | (6) |
|
Manufacturer's Balance Sheet |
|
|
683 | (1) |
|
Manufacturer's Income Statement |
|
|
684 | (2) |
|
Flow of Manufacturing Activities |
|
|
686 | (1) |
|
|
|
687 | (2) |
|
Cycle Time and Cycle Efficiency |
|
|
689 | (23) |
|
26 Job Order Cost Accounting |
|
|
712 | (36) |
|
Job Order Cost Accounting |
|
|
714 | (3) |
|
|
|
714 | (1) |
|
|
|
714 | (1) |
|
Events in Job Order Costing |
|
|
715 | (1) |
|
|
|
716 | (1) |
|
Job Order Cost Flows and Reprots |
|
|
717 | (8) |
|
Materials Cost Flows and Documents |
|
|
717 | (2) |
|
Labor Cost Flows and Documents |
|
|
719 | (2) |
|
Overhead Cost Flows and Documents |
|
|
721 | (1) |
|
Allocating Overhead Costs |
|
|
721 | (1) |
|
|
|
722 | (3) |
|
Adjustment of Underapplied or Overapplied Overhead |
|
|
725 | (23) |
|
|
|
725 | (1) |
|
|
|
725 | (23) |
|
27 Departmental and Responsibility Accounting |
|
|
748 | (28) |
|
|
|
750 | (1) |
|
Motivation for Departmentalization |
|
|
750 | (1) |
|
|
|
750 | (1) |
|
Departmental Reporting and Analysis |
|
|
751 | (1) |
|
Departmental Expense Allocation |
|
|
751 | (7) |
|
Direct and Indirect Expenses |
|
|
751 | (1) |
|
Allocation of Indirect Expenses |
|
|
752 | (1) |
|
Departmental Income Statements |
|
|
753 | (4) |
|
Departmental Contribution to Overhead |
|
|
757 | (1) |
|
Responsibility Accounting |
|
|
758 | (2) |
|
Controllable versus Direct Costs |
|
|
758 | (1) |
|
Responsibility Accounting Systems |
|
|
759 | (1) |
|
Investment Center Return on Total Assets |
|
|
760 | (16) |
|
28 Budgets and Standard Costing |
|
|
776 | (28) |
|
Section 1 Flexible Budgets |
|
|
778 | (1) |
|
|
|
778 | (2) |
|
Budgetary Control and Reporting |
|
|
778 | (1) |
|
Fixed Budget Performance Report |
|
|
778 | (1) |
|
Budget Reports for Evaluation |
|
|
779 | (1) |
|
|
|
780 | (3) |
|
Purpose of Flexible Budgets |
|
|
780 | (1) |
|
Preparation of Flexible Budgets |
|
|
780 | (2) |
|
Flexible Budget Performance Report |
|
|
782 | (1) |
|
|
|
783 | (1) |
|
Materials and Labor Standards |
|
|
783 | (1) |
|
|
|
783 | (1) |
|
Identifying Standard Costs |
|
|
784 | (1) |
|
|
|
784 | (4) |
|
Cost Variance Computation |
|
|
784 | (1) |
|
Materials, Labor, and Overhead Variances |
|
|
785 | (3) |
|
|
|
788 | (16) |
|
29 Relevant Costing for Managerial Decisions |
|
|
804 | |
|
Identifying Cost Behavior |
|
|
806 | (1) |
|
|
|
806 | (1) |
|
|
|
806 | (1) |
|
|
|
807 | (1) |
|
Cost-Volume Profit Analysis |
|
|
807 | (4) |
|
Contribution Margin and Its Measures |
|
|
807 | (1) |
|
Computing Break-Even Point |
|
|
808 | (1) |
|
Computing Income from Sales and Costs |
|
|
809 | (1) |
|
Computing Sales for a Target Income |
|
|
809 | (1) |
|
Computing the Margin of Safety |
|
|
810 | (1) |
|
Decisions and Information |
|
|
811 | (1) |
|
|
|
811 | (1) |
|
|
|
811 | (1) |
|
Managerial Decision Tasks |
|
|
812 | |
|
|
|
812 | (1) |
|
|
|
813 | (1) |
|
|
|
814 | (1) |
|
|
|
815 | (1) |
|
|
|
815 | (2) |
|
|
|
817 | (1) |
|
Qualitative Decision Factors |
|
|
817 | |
|
A Financial Statement Information |
|
|
1 | (1) |
|
|
|
2 | (19) |
|
|
|
21 | |
|
|
|
1 | (1) |
|
C Capital Budgeting Decisions |
|
|
|
|
|
| Glossary |
|
1 | |
| Index |
|
