Financial Accounting, Global Edition
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For courses in introductory financial accounting. A student-centered approach to financial accounting Accounting is the language of business, and understanding the role accounting plays in business is critical to a student’s success in earning a business degree. Financial Accounting, International Financial Reporting Standards puts the focus on the purpose of accounting in business. With student-friendly examples and streamlined chapters, the 12th Edition delivers a student-centric approach to learning financial accounting.
Annað
- Höfundar: Walter T. Harrison, Themin Suwardy, Wendy M. Tietz, Charles Horngren, C. William Thomas
- Útgáfa:12
- Útgáfudagur: 2023-05-02
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- Format:Page Fidelity
- ISBN 13: 9781292412870
- Print ISBN: 9781292412900
- ISBN 10: 1292412879
Efnisyfirlit
- Digital Resources for Students
- Half Title
- Title Page
- Copyright
- Dedication
- About the Author
- Brief Contents
- Contents
- Financial Accounting, IFRS
- Preface
- Visual Walk-Through
- Digital Walk-Through
- Accounting Careers: Much More Than Counting Things
- Chapter 1. Conceptual Framework and Financial Statements
- Spotlight: Logitech www.logitech.com
- Understand the Role of Accounting in Communicating Financial Information
- Business Decisions
- Accounting Is the Language of Business
- Two Perspectives of Accounting: Financial Accounting and Management Accounting
- Organizing a Business
- Role of Accounting Standards
- Understand the Underlying Accounting Concepts in the IFRS Conceptual Framework
- The Conceptual Framework
- Why Is Financial Reporting Important?
- Who Are the Users of Financial Reports?
- What Makes Financial Information Useful?
- What Constraints Do We Face in Providing Useful Information?
- What Are Our Assumptions in Financial Reporting?
- What Exactly Are We Accounting For?
- Accounting Equations
- Obtain Insights into Business Operations Through Financial Statements
- The Income Statement Shows a Company’s Financial Performance
- The Statement of Changes in Equity Shows a Company’s Transactions with Its Owners
- The Balance Sheet Shows a Company’s Financial Position
- The Statement of Cash Flows Shows a Company’s Cash Receipts and Payments
- Identify Financial Statements and Their Interrelationships
- Understand the Role of Ethics in Accounting
- Code of Ethics for Professional Accountants
- End-of-Chapter Summary Problem
- Chapter 2. Recording Business Transactions
- Spotlight: Samsung Electronics www.samsung.com
- Explain What a Business Transaction Is
- Keep Track of Financial Statement Items
- Assets
- Liabilities
- Equity
- Analyze the Impact of Business Transactions on Accounts
- Example: RedLotus Security
- Transactions and Financial Statements
- Mid-Chapter Summary Problem
- Double-Entry Accounting
- The T-Account
- Increases and Decreases in the Accounts: The Rules of Debit and Credit
- Additional Shareholders’ Equity Accounts: Income and Expenses
- Record (Journalize and Post) Transactions in the Books
- Copying Information (Posting) from the Journal to the Ledger
- The Flow of Accounting Data
- Accounts After Posting to the Ledger
- Construct and Use a Trial Balance
- Analyzing Accounts
- Correcting Accounting Errors
- Chart of Accounts
- The Normal Balance of an Account
- Account Formats
- End-of-Chapter Summary Problem
- Chapter 3. Accrual Accounting
- Spotlight: Lululemon shop.lululemon.com
- Explain How Accrual Accounting Differs from Cash-Basis Accounting
- Accrual Accounting and Cash Flows
- The Time-Period Concept
- Apply the Revenue and Expense Recognition Principles
- The Revenue Recognition Principle
- The Expense Recognition Principle
- The Matching Concept
- Ethics in Business and Accounting Decisions
- Mid-Chapter Summary Problem
- Adjust the Accounts
- Which Accounts Need to Be Updated (Adjusted)?
- Categories of Adjusting Entries
- Prepaid Expenses
- Unearned Revenues
- Accrued Expenses
- Accrued Revenues
- Depreciation of Property, Plant, and Equipment
- Summary of the Adjusting Process
- The Adjusted Trial Balance
- Prepare Updated Financial Statements
- Close the Books
- End-of-Chapter Summary Problem
- Chapter 4. Presentation of Financial Statements
- Spotlight: Lenovo www.lenovo.com
- Appreciate the Role of Annual Reports as a Communication Tool
- Substance over Style
- Obtaining Annual Reports
- Typical Structure of an Annual Report
- Corporate Information
- Analysis and Commentaries
- Other Statements and Disclosures
- Financial Statements
- Recognize the General Presentation Requirements of Financial Statements
- Complete Set of Financial Statements
- Fair Presentation and Compliance with IFRS
- Going Concern
- Accrual Basis of Accounting
- Materiality and Aggregation
- Offsetting
- Frequency of Reporting
- Comparative Information
- Consistency of Presentation
- Notes to the Accounts
- Mid-Chapter Summary Problem
- Understand the Presentation Requirements for Statement of Financial Position
- Understand Presentation Requirements for Statement of Comprehensive Income
- Understand Presentation Requirements for Statement of Changes in Equity
- End-of-Chapter Summary Problem
- Chapter 5. Internal Control, Cash, and Receivables
- Spotlight: LEGO www.lego.com
- Describe Fraud and Its Impact
- Fraud and Its Impact
- Ethics in Business and Accounting Decisions
- Understand the Role of Internal Controls and Corporate Govern
- Internal Control
- The Sarbanes-Oxley Act (SOX) and Other Jurisdictions
- Internal Control Procedures
- The Limitations of Internal Control—Costs and Benefits
- Apply Internal Controls over Cash Receipts and Cash Payments
- Internal Control over Cash Receipts
- Internal Control over Cash Payments
- Using a Budget to Manage Cash
- Prepare and Use a Bank Reconciliation
- Preparing the Bank Reconciliation
- Online Banking
- Report Cash on the Balance Sheet
- Mid-Chapter Summary Problem
- Account for Receivables and Its Potential Impairment
- Types of Receivables
- Internal Controls over Cash Collections on Account
- How Do We Manage the Risk of Not Collecting?
- Accounting for Expected Credit Losses on Accounts Receivable
- Computing Cash Collections from Customers
- Accounting for Notes Receivable
- How to Speed Up Cash Flow
- End-of-Chapter Summary Problem
- Chapter 6. Inventory and Merchandising Operations
- Spotlight: Fast Retailing www.fastretailing.com
- Understand the Nature of Inventory and Retailing Operations
- Sale Price versus Cost of Inventory
- Basic Inventory Relationship
- Record Inventory-Related Transactions
- Inventory Systems
- Recording Transactions in the Perpetual System
- Understand and Apply Different Inventory Cost Assumptions
- Effects of FIFO, LIFO, and Average Cost on Cost of Goods Sold, Gross Profit, and Ending Inventory
- Comparison of the Inventory Methods
- Mid-Chapter Summary Problem
- Other Inventory Issues
- Analyze Effects of Inventory Errors
- Estimate Inventory by the Gross Profit Method
- Analyzing Financial Statements
- End-of-Chapter Summary Problem
- Chapter 7. PPE and Intangibles
- Spotlight: Airbus SE Group www.airbus.com
- Understand the Different Types of Noncurrent Assets
- Property, Plant, and Equipment (PPE)
- Intangible Assets
- Other Noncurrent Assets
- Determine the Cost of PPE on Initial Recognition
- Recognition of PPE and Intangible Assets
- Measurement of PPE on Initial Recognition
- Land and Land Improvements
- Buildings, Machinery, and Equipment
- Lump-Sum (or Basket) Purchases of Assets
- Understand When to Capitalize or Expense Subsequent Costs
- Subsequent Costs
- Measure and Record Depreciation
- How to Allocate Depreciation
- Depreciation Methods
- Comparing Depreciation Methods
- Choosing a Depreciation Method
- Mid-Chapter Summary Problem
- Other Issues in Accounting for PPE
- Depreciation for Tax Purposes
- Depreciation for Partial Years
- Changes in Estimates of Useful Lives or Residual Values
- Impairment of PPE
- Measurement Subsequent to Initial Recognition
- Using Fully Depreciated Assets
- Accounting for Natural Resources
- Account for PPE Disposals
- Understand the Recognition and Subsequent Measurement of Intangible Assets
- Accounting for Specific Intangibles
- Accounting for Research and Development Costs
- Accounting for the Impairment of an Intangible Asset
- Report Noncurrent Assets Transactions on the Statement of Cash Flows
- End-of-Chapter Summary Problem
- Chapter 8: Investments
- Spotlight: Vivendi www.vivendi.com
- Explain Why Entities Investand What They Invest In
- Account for Debt Investments Under IFRS 9
- Accounting for Debt Investments at AC
- Accounting for Debt Investments at FVOCI
- Accounting for Debt Investments at FVPL
- Account for Equity Investments Under IFRS 9
- Accounting for Equity Investments at FVPL
- Accounting for Equity Investments at FVOCI
- Mid-Chapter Summary Problem
- Account for Investments in Equity Securities When the Investor Has Significant Influence
- Account for Investments in Equity Securities When the Investor Has Controlling Influence
- Consolidation Accounting
- The Consolidated Balance Sheet and the Related Worksheet
- Goodwill and Noncontrolling Interest
- Income of a Consolidated Entity
- Report Investments in Securities on the Financial Statements
- Reporting Investments in Securities on the Balance Sheet
- Reporting of Cash Flows Relating to Investment in Securities on the Statement of Cash Flows
- End-of-Chapter Summary Problem
- Chapter 9. Liabilities
- Spotlight: Jardine Matheson www.jardines.com
- Understand the Various Types of Liabilities and Their Accounting Effects
- Account for Contingent Liabilities
- What Are Contingent Liabilities and How Are They Accounted?
- Are All Liabilities Reported on the Balance Sheet?
- Mid-Chapter Summary Problem
- Account for Bond Payables
- Bonds: An Introduction
- Accounting for Bonds Payable at Par (Face Value)
- Accounting for Bonds Payable at a Discount
- What Is the Interest Expense on These Bonds Payable?
- Interest Expense on Bonds Issued at a Discount
- Accounting for Bonds Payable at a Premium
- Partial-Period Interest Amounts
- The Straight-Line Amortization Method: A Quick Way to Estimate Interest Expense
- Should We Retire Bonds Payable Before Their Maturity?
- A Brief Note on Convertible Bonds and Notes
- Account for Lease Liabilities
- Leases: An Introduction
- Accounting for Leases by Lessees
- Analyze the Advantages and Disadvantages of Borrowing
- Financing Operations with Bonds or Shares?
- Report Financing Activities on the Statement of Cash Flows
- End-of-Chapter Summary Problem
- Chapter 10. Shareholders’ Equity
- Spotlight: L’Occitane www.loccitane.com
- Explain the Features of a Corporation
- Organizing a Corporation
- Account for the Issuance of Shares
- Ordinary Shares
- Share Issuance for Other than Cash Can Create an Ethical Challenge
- Preference Shares
- Mid-Chapter Summary Problem
- Authorized, Issued, and Outstanding Shares
- Account for Treasury Shares
- How Are Treasury Shares Recorded?
- Resale of Treasury Shares
- Issuing Treasury Shares as Compensation
- Retiring Treasury Shares
- Account for Other Equity Transactions
- Retained Earnings, Dividends, and Splits
- Should the Company Declare and Pay Cash Dividends?
- Cash Dividends
- Dividends on Preference Shares
- Dividends on Cumulative and Non-Cumulative Preference Shares
- Share Dividends
- Stock Splits
- Summary of the Effects on Assets, Liabilities, and Shareholders’ Equity
- Understand the Different Values of Shares
- Market, Redemption, Liquidation, and Book Value
- Report Shareholders’ Equity on the Financial Statements
- Reporting Shareholders’ Equity Transactions on the Statement of Changes in Equity
- Reporting Shareholders’ Equity Transactions on the Statement of Cash Flows
- End-of-Chapter Summary Problem
- Chapter 11. Cash Flows
- Spotlight: Singtel www.singtel.com
- Identify the Purposes of the Statement of Cash Flows
- How’s Your Cash Flow? Telltale Signs of Financial Difficulty
- Distinguish Among Operating, Investing, and Financing Cash Flow Activities
- Operating, Investing, and Financing Activities
- Two Formats for Operating Activities
- Prepare Cash Flows from Operating Activities Using the Indirect Method
- Understanding Reconciliation of Net Income to Cash Flows from Operations
- Prepare Cash Flows from Investing Activities
- Prepare Cash Flows from Financing Activities
- Completing the Statement of Cash Flows (Indirect CFO)
- Noncash Investing and Financing Activities
- Mid-Chapter Summary Problem
- Prepare Cash Flows from Operating Activities Using the Direct Method
- Computing Operating Cash Flows by the Direct Method
- Evaluate a Company’s Ability to Generate Cash Flows
- Free Cash Flow
- Cash Realization Ratio
- End-of-Chapter Summary Problem
- Chapter 12. Financial Statement Analysis
- Spotlight: Nestlé www.nestlé.com
- Perform Basic (Horizontal, Trend, and Vertical) Analysis of Financial Statements
- Horizontal Analysis
- Trend Analysis
- Vertical Analysis
- Prepare Common-Size Financial Statements
- Benchmarking
- Mid-Chapter Summary Problem
- Perform Financial Ratio Analysis to Make Business Decisions
- Efficiency Ratios
- Financial Strength Ratios
- Profitability Ratios
- Investment Ratios
- Putting It All Together
- Using the Statement of Cash Flows
- Discuss the Limitations and Red Flags in Financial Statement Analysis
- Limitations of Ratio Analysis
- Red Flags in Financial Statement Analysis
- End-of-Chapter Summary Problem
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- Gerð : 208
- Höfundur : 9640
- Útgáfuár : 2023
- Leyfi : 380