Intermediate Accounting: Principles and Analysis
Námskeið VI EFN1003 Efnisfræði og framleiðslutækni - Höfundar: Terry D. Warfield, Jerry J. Weygandt, Donald E. Kieso
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- VI EFN1003 Efnisfræði og framleiðslutækni
Lýsing:
Intermediate Accounting: Principles and Analysis, Second Edition, provides a solid foundation for instructors whose goal is to help accounting students to build an understanding of the principles, concepts, and methods of financial accounting and reporting. Warfield, 2/e incorporates a more conceptual focus, new pedagogy within each chapter, and redesigned end of chapter material to better enhance the connections between content and homework assignments.
Annað
- Höfundar: Terry D. Warfield, Jerry J. Weygandt, Donald E. Kieso
- Útgáfa:2
- Útgáfudagur: 112007
- Blaðsíður: 1136
- Hægt að prenta út 10 bls.
- Hægt að afrita 2 bls.
- Format:Page Fidelity
- ISBN 13: 9780471737933
- ISBN 10: 0471737933
Efnisyfirlit
- Copyright
- About The Authors
- Preface
- Acknowledgments
- Brief Contents
- Contents
- Chapter 1: FINANCIAL ACCOUNTING AND ACCOUNTING STANDARDS
- Financial Statements and Financial Reporting
- Accounting and Capital Allocation
- The Challenges Facing Financial Accounting
- Objectives of Financial Reporting
- The Need to Develop Standards
- Parties Involved in Standard Setting
- Securities and Exchange Commission (SEC)
- American Institute of Certified Public Accountants (AICPA)
- Financial Accounting Standards Board (FASB)
- Governmental Accounting Standards Board (GASB)
- Changing Role of the AICPA
- Generally Accepted Accounting Principles
- Issues in Financial Reporting
- Standard Setting in a Political Environment
- The Expectations Gap
- International Accounting Standards
- Ethics in the Environment of Financial Accounting
- Conclusion
- Financial Statements and Financial Reporting
- Conceptual Framework
- The Need for a Conceptual Framework
- Development of a Conceptual Framework
- First Level: Basic Objectives
- Second Level: Fundamental Concepts
- Qualitative Characteristics of Accounting Information
- Basic Elements
- Third Level: Recognition and Measurement Concepts
- Basic Assumptions
- Basic Principles of Accounting
- Constraints
- Summary of the Structure
- Accounting Information System
- Basic Terminology
- Debits and Credits
- Basic Equation
- Financial Statements and Ownership Structure
- The Accounting Cycle
- Identifying and Recording Transactions and Other Events
- Journalizing
- Posting
- Trial Balance
- Adjusting Entries
- Adjusted Trial Balance
- Preparing Financial Statements
- Closing
- Post-Closing Trial Balance
- Reversing Entries
- The Accounting Cycle Summarized
- Financial Statements for a Merchandising Company
- Behind the Numbers: Appendix 3A
- Using Reversing Entries
- Example of Reversing Entries—Accruals
- Example of Reversing Entries—Prepayments
- Summary of Reversing Entries
- Behind the Numbers: Appendix 3B
- Using a Worksheet: The Accounting Cycle Revisited
- Worksheet Columns
- Adjustments Entered on the Worksheet
- Preparing Financial Statements from a Worksheet
- Use and Limitations
- Usefulness of the Balance Sheet
- Limitations of the Balance Sheet
- Classification in the Balance Sheet
- Current Assets
- Noncurrent Assets
- Liabilities
- Owners’ (Stockholders’) Equity
- Balance Sheet Format
- Additional Information Reported
- Contingencies
- Accounting Policies
- Contractual Situations
- Post–Balance-Sheet Events (Subsequent Events)
- Fair Values
- Techniques of Disclosure
- Parenthetical Explanations
- Notes
- Cross-Reference and Contra Items
- Supporting Schedules
- Terminology
- Income Statement
- Usefulness of the Income Statement
- Limitations of the Income Statement
- Quality of Earnings
- Format of the Income Statement
- Elements of the Income Statement
- Single-Step Income Statements
- Multiple-Step Income Statements
- Condensed Income Statements
- Reporting Irregular Items
- Discontinued Operations
- Extraordinary Items
- Unusual Gains and Losses
- Changes in Accounting Principle
- Changes in Estimates
- Corrections of Errors
- Summary of Irregular Items
- Special Reporting Issues
- Intraperiod Tax Allocation
- Earnings per Share
- Retained Earnings Statement
- Comprehensive Income
- The Statement of Cash Flows: Purpose and Format
- Purpose of the Statement of Cash Flows
- Classification of Cash Flows
- Significant Noncash Activities
- Format of the Statement of Cash Flows
- Preparing the Statement of Cash Flows
- Indirect and Direct Methods
- Preparation of the Statement of Cash Flows
- First Year of Operations—2008
- Second Year of Operations—2009
- Summary of Conversion to Net Cash Provided by Operating Activities—Indirect Method
- Using Cash Flows to Evaluate a Company
- Free Cash Flow
- Assessing Liquidity and Solvency Using Cash Flows
- Limitations of the Statement of Cash Flows
- Behind the Numbers: Appendix 6A
- Ratio Analysis—A Reference
- Using Ratios to Analyze Financial Performance
- The Current Environment
- Guidelines for Revenue Recognition
- Departures from the Sale Basis
- Revenue Recognition at Point of Sale (Delivery)
- Sales with Buyback Agreements
- Sales When Right of Return Exists
- Trade Loading and Channel Stuffing
- Revenue Recognition before Delivery
- Percentage-of-Completion Method
- Completed-Contract Method
- Completion-of-Production Basis
- Revenue Recognition after Delivery
- Installment-Sales Method
- Cost-Recovery Method
- Deposit Method
- Summary of Revenue Recognition Bases
- Observations
- Behind the Numbers: Appendix 7A
- Revenue Recognition Procedures
- Long-Term Contracts
- Installment Sales
- Section 1 Cash
- What Is Cash?
- Management and Control of Cash
- Reporting Cash
- Restricted Cash
- Bank Overdrafts
- Cash Equivalents
- Summary of Cash-Related Items
- Section 2 Receivables
- Recognition of Accounts Receivable
- Trade Discounts
- Cash Discounts (Sales Discounts)
- Nonrecognition of Interest Element
- Valuation of Accounts Receivable
- Uncollectible Accounts Receivable
- Recognition of Notes Receivable
- Note Issued at Face Value
- Note Not Issued at Face Value
- Choice of Interest Rate
- Valuation of Notes Receivable
- Disposition of Accounts and Notes Receivable
- Secured Borrowing
- Sales of Receivables
- Secured Borrowing versus Sale
- Presentation and Analysis
- Presentation of Receivables
- Analysis of Receivables
- Behind the Numbers: Appendix 8A
- Cash Controls
- Using Bank Accounts
- The Imprest Petty Cash System
- Physical Protection of Cash Balances
- Reconciliation of Bank Balances
- Inventory Classification and Systems
- Classification
- Inventory Systems
- Basic Issues in Inventory Valuation
- Physical Goods Included in Inventory
- Costs Included in Inventory
- Which Cost Flow Assumption to Adopt?
- Special Issues Related to LIFO
- LIFO Reserve
- LIFO Liquidation
- Dollar-Value LIFO
- Comparison of LIFO Approaches
- Basis for Selection of Inventory Method
- Lower-of-Cost-or-Market
- Lower-of-Cost-or-Market—Ceiling and Floor
- How Lower-of-Cost-or-Market Works
- Methods of Applying Lower-of-Cost-or-Market
- Evaluation of the Lower-of-Cost-or-Market Rule
- Presentation and Analysis
- Presentation of Inventories
- Analysis of Inventories
- Behind the Numbers: Appendix 9A
- Gross Profit Method
- Computation of Gross Profit Percentage
- Evaluation of Gross Profit Method
- Acquisition and Valuation of Property, Plant, and Equipment
- Cost of Land
- Cost of Buildings
- Cost of Equipment
- Self-Constructed Assets
- Interest Costs During Construction
- Other Valuation Issues
- Costs Subsequent to Acquisition
- Additions
- Improvements and Replacements
- Rearrangement and Reinstallation
- Repairs
- Summary of Costs Subsequent to Acquisition
- Use of Property, Plant, and Equipment: Depreciation
- Factors Involved in the Depreciation Process
- Methods of Depreciation
- Special Depreciation Issues
- Dispositions of Plant Assets
- Sale of Plant Assets
- Involuntary Conversion
- Exchanges
- Presentation and Analysis
- Presentation of Property, Plant, and Equipment
- Analysis of Property, Plant, and Equipment
- Behind the Numbers: Appendix 10A
- Interest-Capitalization Procedures
- Interest Capitalization
- Intangible Asset Issues
- Characteristics
- Valuation
- Amortization of Intangibles
- Types of Intangible Assets
- Marketing-Related Intangible Assets
- Customer-Related Intangible Assets
- Artistic-Related Intangible Assets
- Contract-Related Intangible Assets
- Technology-Related Intangible Assets
- Goodwill
- Impairments
- Impairment of Property, Plant, and Equipment
- Impairment of Limited-Life Intangibles
- Impairment of Indefinite-Life Intangibles Other Than Goodwill
- Impairment of Goodwill
- Restoration of Impairment Loss
- Impairment of Assets to Be Disposed of
- Research and Development Costs
- Identifying R&D Activities
- Accounting for R&D Activities
- Other Costs Similar to R&D Costs
- Conceptual Questions
- Presentation of Intangibles and Related Items
- Presentation of Intangible Assets
- Presentation of Research and Development Costs
- Section 1 Current Liabilities
- What Is a Liability?
- What Is a Current Liability?
- Accounts Payable
- Notes Payable
- Current Maturities of Long-Term Debt
- Dividends Payable
- Unearned Revenues
- Section 2 Long-Term Debt
- Issuing Bonds
- Types of Bonds
- Valuation of Bonds Payable—Discount and Premium
- Bonds Issued at Par on Interest Date
- Bonds Issued at Discount or Premium on Interest Date
- Classification of Discount and Premium
- Costs of Issuing Bonds
- Extinguishment of Debt
- Section 3 Special Issues
- Contingencies
- Gain Contingencies
- Loss Contingencies
- Off–Balance-Sheet Financing
- Different Forms
- Rationale
- Presentation and Analysis
- Presentation of Current Liabilities
- Presentation of Long-Term Debt
- Presentation of Contingencies
- Analysis of Current Liabilities
- Analysis of Long-Term Debt
- Behind the Numbers: Appendix 12A
- Effective-Interest Amortization
- Bonds Issued at a Discount
- Bonds Issued at a Premium
- Accruing Interest
- The Corporate Form of Organization
- State Corporate Law
- Capital Stock or Share System
- Variety of Ownership Interests
- Corporate Capital
- Issuance of Stock
- Reacquisition of Shares
- Preferred Stock
- Features of Preferred Stock
- Accounting for and Reporting Preferred Stock
- Dividend Policy
- Financial Condition and Dividend Distributions
- Types of Dividends
- Stock Split
- Disclosure of Restrictions on Retained Earnings
- Presentation and Analysis of Stockholders’ Equity
- Presentation
- Analysis
- Behind the Numbers: Appendix 13A
- Accounting for Financial Instruments with Both Debt and Equity Characteristics
- Convertible Debt
- Stock Warrants Issued with Other Securities
- Conceptual Questions
- Section 1 Investments in Debt Securities
- Held-to-Maturity Securities
- Available-for-Sale Securities
- Example: Single Security
- Example: Portfolio of Securities
- Sale of Available-for-Sale Securities
- Financial Statement Presentation
- Trading Securities
- Section 2 Investments in Equity Securities
- Holdings of Less Than 20%
- Available-for-Sale Securities
- Trading Securities
- Holdings Between 20% and 50%
- Equity Method
- Holdings of More Than 50%
- Section 3 Other Reporting Issues
- Financial Statement Presentation of Investments
- Disclosures Required Under the Equity Method
- Reclassification Adjustments
- Comprehensive Example
- Impairment of Value
- Transfers Between Categories
- Fair Value Controversy
- Measurement Based on Intent
- Gains Trading
- Liabilities Not Fairly Valued
- Subjectivity of Fair Values
- Summary of Reporting Treatment of Securities
- Fundamentals of Accounting for Income Taxes
- Future Taxable Amounts and Deferred Taxes
- Future Deductible Amounts and Deferred Taxes
- Income Statement Presentation
- Specific Differences
- Tax Rate Considerations
- Accounting for Net Operating Losses
- Loss Carryback
- Loss Carryforward
- Loss Carryback Example
- Loss Carryforward Example
- Financial Statement Presentation
- Balance Sheet
- Income Statement
- Review of the Asset–Liability Method
- Salary and Bonuses
- Payroll Deductions
- Compensated Absences
- Bonuses
- Stock Compensation Plans
- The Major Reporting Issue
- Accounting for Stock Compensation
- Employee Stock Purchase Plans
- Disclosure of Compensation Plans
- Debate over Stock Option Accounting
- Postretirement Benefits
- Defined-Contribution Plan
- Defined-Benefit Plan
- Components of Pension Expense
- Using a Pension Worksheet
- Reporting Pension Amounts
- Other Postretirement Expenses
- Concluding Remarks
- The Leasing Environment
- Who Are the Players?
- Advantages of Leasing
- Conceptual Nature of a Lease
- Accounting by the Lessee
- Capitalization Criteria
- Asset and Liability Accounted for Differently
- Capital Lease Method (Lessee)
- Operating Method (Lessee)
- Comparison of Capital Lease with Operating Lease
- Accounting by the Lessor
- Economics of Leasing
- Classification of Leases by the Lessor
- Direct-Financing Method (Lessor)
- Operating Method (Lessor)
- Other Accounting Issues
- Sales-Type Leases (Lessor)
- Disclosing Lease Data
- Lease Accounting—Unresolved Problems
- Section 1 Accounting Changes
- Changes in Accounting Principle
- Retrospective Accounting Change Approach
- Reporting a Change in Principle
- Retained Earnings Adjustment
- Direct and Indirect Effects of Changes
- Impracticability
- Changes in Accounting Estimate
- Disclosures
- Reporting a Correction of an Error
- Example
- Summary of Accounting Changes and Corrections of Errors
- Section 2 Reporting Earnings per Share
- Earnings per Share—Simple Capital Structure
- Preferred Stock Dividends
- Weighted-Average Number of Shares Outstanding
- Comprehensive Example
- Earnings per Share—Complex Capital Structure
- Diluted EPS—Convertible Securities
- Diluted EPS—Options and Warrants
- Antidilution Revisited
- EPS Presentation and Disclosure
- Summary of EPS Computation
- The Nature of Interest
- Simple Interest
- Compound Interest
- Fundamental Variables
- Single-Sum Problems
- Future Value of a Single Sum
- Present Value of a Single Sum
- Solving for Other Unknowns in Single-Sum Problems
- Annuities
- Future Value of an Ordinary Annuity
- Future Value of an Annuity Due
- Examples of Future Value of Annuity Problems
- Present Value of an Ordinary Annuity
- Present Value of an Annuity Due
- Examples of Present Value of Annuity Problems
- More Complex Situations
- Deferred Annuities
- Valuation of Long-Term Bonds
- Effective-Interest Method of Amortization of BondDiscount or Premium
- Present Value Measurement
- Choosing an Appropriate Interest Rate
- Example of Expected Cash Flow
- Section 1 Indirect Method
- Preparing the Statement of Cash Flows
- Step 1: Determining the Net Increase/Decrease in Cash
- Step 2: Determining Net Cash Flow Provided/Used by Operating Activities
- Step 3: Determining Net Cash Flow Provided/Used by Investing and Financing Activities
- Statement of Cash Flows—2008
- Special Problems in Statement Preparation
- Adjustments Similar to Depreciation
- Accounts Receivable (Net)
- Other Working Capital Changes
- Net Losses
- Gains/Losses
- Stock Options
- Postretirement Benefit Costs
- Extraordinary Items
- Significant Noncash Transactions
- Section 2 Direct Method
- Indirect Method
- Direct Method—An Example
- Summary of Net Cash Flow from Operating Activities—Direct Method
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- Útgáfuár : 2007
