Efnisyfirlit

• Cover
• Title
• Copyright
• Dedication
• Note from The Authors
• About the Authors
• What we did to Make it Better
• How does the Book Motivate Students?
• How are Chapter Concepts Reinforced?
• Digital Resources
• How Can Technology Help Improve Student Success?
• Supplements for Instructors
• Acknowledgments
• Brief Contents
• Contents
• Chapter 1: An Introduction to Accounting
  • SECTION 1: Collecting and Organizing Information
  • The Role of Accounting in Society
    • Using Free Markets to Set Resource Priorities
    • Accounting Provides Information
    • Types of Accounting Information
    • Nonbusiness Resource Usage
    • Careers in Accounting
    • Measurement Rules
  • Reporting Entities
  • Elements of Financial Statements
    • Using Accounts to Gather Information
    • Creating an Accounting Equation
  • Recording Business Events Under the Accounting Equation
    • Asset Source Transactions
    • Asset Exchange Transactions
    • Another Asset Source Transaction
    • Asset Use Transactions
    • Summary of Transactions
  • Interpreting Information Shown in the Accounting Equation
    • The Left versus the Right Side of the Accounting Equation
    • Cash and Retained Earnings
    • Business Liquidations Resulting from Net Losses
    • Business Liquidations Resulting from the Mismanagement of Assets
    • Two Views of the Right Side of the Accounting Equation
  • Recap: Types of Transactions
  • SECTION 2: Reporting Information
  • Preparing an Income Statement, A Statement of Changes in Stockholders’ Equity, and a Balance Sheet
    • Income Statement and the Matching Concept
    • Statement of Changes in Stockholders’ Equity
    • Balance Sheet
  • Preparing a Statement of Cash Flows
  • The Closing Process
  • The Horizontal Financial Statements Model
  • The Financial Analyst
    • Real-World Financial Reports
    • Annual Report for Target Corporation
    • Special Terms in Real-World Reports
  • End of Chapter Study Guide
  • A Look Back
  • A Look Forward
  • Self-Study Review Problem
  • Key Terms
  • Questions
  • Section 1 Exercises—Series A
  • Section 2 Exercises—Series A
  • Sections 1 and 2 Problems—Series A
  • Section 1 Exercises—Series B
  • Section 2 Exercises—Series B
  • Sections 1 and 2 Problems—Series B
  • Analyze, Think, Communicate
  • Comprehensive Problem
• Chapter 2: Accounting for Accruals and Deferrals
  • SECTION 1: Accounting for Accruals
  • Accounting for Receivables
    • Recognizing Accounts Receivable
    • Other Events
  • Accounting for Payables (Year-End Adjusting Entry)
    • End-of-Period Adjustments
    • Summary of Events and General Ledger
  • Preparing Financial Statements with Accruals
    • Income Statement
    • Statement of Changes in Stockholders’ Equity
    • Balance Sheet
    • Statement of Cash Flows
  • Steps in an Accounting Cycle
    • The Closing Process
    • Steps in an Accounting Cycle
    • The Matching Concept
  • SECTION 2: Accounting for Deferrals
  • Accounting for Supplies
    • Second Accounting Cycle
  • Accounting for Prepaid Items
  • Accounting for Unearned Revenue
  • Preparing Financial Statements with Deferrals
  • Vertical Statements Model
    • Closing for the Year 2 Accounting Period
  • Transaction Classification
  • Corporate Governance
    • Importance of Ethics
    • The Sarbanes–Oxley Act
    • Common Features of Criminal and Ethical Misconduct
  • Appendix
    • Accounting Events for Year 1
    • Accounting Events for Year 2
  • End of Chapter Study Guide
  • A Look Back
  • A Look Forward
  • Self-Study Review Problem
  • Key Terms
  • Questions
  • Section 1 Exercises—Series A
  • Section 2 Exercises—Series A
  • Sections 1 and 2 Problems—Series A
  • Section 1 Exercises—Series B
  • Section 2 Exercises—Series B
  • Sections 1 and 2 Problems—Series B
  • Analyze, Think, Communicate
  • Comprehensive Problem
• Chapter 3: The Double-Entry Accounting System
  • Chapter Opening
  • Debit/Credit Terminology
  • Recording Transactions in T-Accounts
    • Asset Source Transactions
    • Asset Exchange Transactions
    • Asset Use Transactions
    • Claims Exchange Transactions
    • Adjusting the Accounts
    • Overview of Debit/Credit Relationships
  • The General Journal
  • Trial Balance and Financial Statements
    • Closing Entries
    • Post-Closing Trial Balance
  • The Financial Analyst
    • Assessing the Effective Use of Assets
    • Assessing Debt Risk
    • Real-World Data
  • Scope of Coverage
  • Appendix
    • Journal Entries for Long-Term Assets and Depreciation
    • Journal Entries for Notes Payable and Interest Expense
  • End of Chapter Study Guide
  • A Look Back
  • A Look Forward
  • Self-Study Review Problem
  • Key Terms
  • Questions
  • Exercises—Series A
  • Problems—Series A
  • Exercises—Series B
  • Problems—Series B
  • Analyze, Think, Communicate
  • Comprehensive Problem
• Chapter 4: Accounting for Merchandising Businesses
  • Chapter Opening
  • Accounting for Inventory Transactions
    • Allocating Inventory Cost between Asset and Expense Accounts
    • Perpetual Inventory System
    • Effects of Year 1 Events on Financial Statements
    • Ledger Accounts and Financial Statements
  • Transportation Cost, Purchase Returns And Allowances, and Cash Discounts Related to Inventory Purchases
    • Effects of the Year 2 Events on Financial Statements
    • Accounting for Purchase Returns and Allowances
    • Purchase Discounts
    • The Cost of Financing Inventory
    • Accounting for Transportation Costs
    • Adjustment for Lost, Damaged, or Stolen Inventory
  • Gains, Losses, and a Multistep Income Statement
  • Events Affecting Sales
    • Accounting for Sales Returns and Allowances
    • Accounting for Sales Discounts
  • The Financial Analyst
    • Common Size Financial Statements
    • Ratio Analysis
    • Real-World Data
  • Appendix
    • Periodic Inventory System
  • End of Chapter Study Guide
  • A Look Back
  • A Look Forward
  • Self-Study Review Problem
  • Key Terms
  • Questions
  • Exercises—Series A
  • Problems—Series A
  • Exercises—Series B
  • Problems—Series B
  • Analyze, Think, Communicate
  • Comprehensive Problem
• Chapter 5: Accounting for Inventories
  • Chapter Opening
  • Inventory Cost Flow Methods
    • Specific Identification
    • First-In, First-Out (FIFO)
    • Last-In, First-Out (LIFO)
    • Weighted Average
    • Physical Flow
    • Effect of Cost Flow on Financial Statements
    • Multiple Layers with Multiple Quantities
    • Allocating Cost of Goods Available for Sale
    • Effect of Cost Flow on Financial Statements
    • Inventory Cost Flow When Sales and Purchases Occur Intermittently
  • Lower-of-Cost-or-Market Rule
  • Avoiding Fraud In Merchandising Businesses
  • Estimating the Ending Inventory Balance
  • The Financial Analyst
    • Average Number of Days to Sell Inventory
    • Is It a Marketing or an Accounting Decision?
    • The Wallet Company Illustration
    • Real-World Data
    • Effects of Cost Flow on Ratio Analysis
  • End of Chapter Study Guide
  • A Look Back
  • A Look Forward
  • Self-Study Review Problem
  • Key Terms
  • Questions
  • Exercises—Series A
  • Problems—Series A
  • Exercises—Series B
  • Problems—Series B
  • Analyze, Think, Communicate
  • Comprehensive Problem
• Chapter 6: Internal Control and Accounting for Cash
  • Chapter Opening
  • Key Features of Internal Control Systems
    • Segregation of Duties
    • Quality of Employees
    • Bonded Employees
    • Required Absences
    • Procedures Manual
    • Authority and Responsibility
    • Prenumbered Documents
    • Physical Control
    • Performance Evaluations
    • Limitations
  • Accounting for Cash
    • Controlling Cash
    • Checking Account Documents
  • Reconciling the Bank Account
    • Determining True Cash Balance
    • Adjustments to the Bank Balance
    • Adjustments to the Book Balance
    • Correction of Errors
    • Certified Checks
    • Illustrating a Bank Reconciliation
    • Updating GSRI’s Accounting Records
    • Cash Short and Over
  • Using Petty Cash Funds
  • The Financial Analyst
    • Notes to the Financial Statements
    • Management’s Discussion and Analysis
    • Role of the Independent Auditor
    • The Securities and Exchange Commission
  • End of Chapter Study Guide
  • A Look Back
  • A Look Forward
  • Self-Study Review Problem
  • Key Terms
  • Questions
  • Exercises—Series A
  • Problems—Series A
  • Exercises—Series B
  • Problems—Series B
  • Analyze, Think, Communicate
  • Comprehensive Problem
• Chapter 7: Accounting for Receivables
  • Chapter Opening
  • Estimating Uncollectible Accounts Expense Using the Percent of Revenue Method
    • Accounting Events Affecting the Year 1 Period
    • Recording and Reporting Uncollectible Accounts Events in the Double-Entry System, Year 1
    • Financial Statements
    • Accounting Events Affecting the Year 2 Period
    • Recording and Reporting Uncollectible Accounts Events in the Double-Entry System, Year 2
    • Analysis of Financial Statements
  • Estimating Uncollectible Accounts Expense Using the Percent of Receivables Method
    • Aging Accounts Receivable
    • Matching Revenues and Expenses versus Asset Measurement
  • Recognizing Uncollectible Accounts Expense Using The Direct Write-Off Method
  • Accounting for Notes Receivable
    • Recording and Reporting Transactions Related to Notes Receivable
    • Financial Statements
    • Income Statement
    • Balance Sheet
  • Accounting for Credit Card Sales
  • The Financial Analyst
    • Average Number of Days to Collect Accounts Receivable
    • Real-World Data
  • End of Chapter Study Guide
  • A Look Back
  • A Look Forward
  • Self-Study Review Problem
  • Key Terms
  • Questions
  • Exercises—Series A
  • Problems—Series A
  • Exercises—Series B
  • Problems—Series B
  • Analyze, Think, Communicate
  • Comprehensive Problem
• Chapter 8: Accounting for Long-Term Operational Assets
  • Chapter Opening
  • Tangible Versus Intangible Assets
    • Tangible Long-Term Assets
    • Intangible Assets
  • Determining the Cost of Long-Term Assets
    • Basket Purchase Allocation
  • Methods of Recognizing Depreciation Expense
    • Dryden Enterprises Illustration
    • Straight-Line Depreciation
    • Financial Statements
    • Double-Declining-Balance Depreciation
    • Units-of-Production Depreciation
    • Accounting for the Disposal of Long-Term Operational Assets
    • Comparing the Depreciation Methods
  • Income Tax Considerations
  • Revision of Estimates
    • Revision of Life
    • Revision of Salvage
  • Continuing Expenditures for Plant Assets
    • Costs That Are Expensed
    • Costs That Are Capitalized
  • Natural Resources
  • Intangible Assets
    • Trademarks
    • Patents
    • Copyrights
    • Franchises
    • Goodwill
    • Expense Recognition for Intangible Assets
    • Balance Sheet Presentation
  • The Financial Analyst
    • Effect of Judgment and Estimation
  • End of Chapter Study Guide
  • A Look Back
  • A Look Forward
  • Self-Study Review Problem
  • Key Terms
  • Questions
  • Multiple-Choice Questions
  • Exercises—Series A
  • Problems—Series A
  • Exercises—Series B
  • Problems—Series B
  • Analyze, Think, Communicate
  • Comprehensive Problem
• Chapter 9: Accounting for Current Liabilities and Payroll
  • Chapter Opening
  • Accounting For Notes Payable
  • Accounting For Sales Tax
  • Contingent Liabilities
  • Warranty Obligations
    • General Ledger T-Accounts and Financial Statements
  • Accounting For Payroll
    • Identifying Employees
    • Employees’ Gross Earnings
    • Deductions from Employees’ Gross Earnings
    • Federal Income Taxes
    • Federal Income Tax Documents
    • Social Security and Medicare Taxes (FICA)
    • Voluntary Withholdings (Deductions)
    • Computing Employee Net Pay
    • Employer Payroll Taxes
    • Recording and Reporting Payroll Taxes
    • Employee Fringe Benefits
  • The Financial Analyst
    • Preparing a Classified Balance Sheet
    • Liquidity versus Solvency
  • Appendix
    • Accounting for Discount Notes
    • Accounting Events Affecting Year 2
  • End of Chapter Study Guide
  • A Look Back
  • A Look Forward
  • Self-Study Review Problem
  • Key Terms
  • Questions
  • Exercises—Series A
  • Problems—Series A
  • Exercises—Series B
  • Problems—Series B
  • Analyze, Think, Communicate
  • Comprehensive Problem
• Chapter 10: Accounting for Long-Term Debt
  • Chapter Opening
  • Installment Notes Payable
  • Line of Credit
  • Bond Liabilities
    • Advantages of Issuing Bonds
    • Security of Bonds
    • Timing of Maturity
    • Special Features
    • Bond Ratings
    • Restrictive Covenants
    • Bonds Issued at Face Value
    • Journal Entries and Financial Statement Effects
    • Financial Statements
  • Amortization Using the Straight-Line Method
    • Bonds Issued at a Discount
    • Bonds Issued at a Premium
    • Bond Redemptions
  • Amortization Using the Effective Interest Rate Method
    • Amortizing Bond Discounts
    • Amortizing Bond Premiums
  • The Financial Analyst
    • Financial Leverage and Tax Advantage of Debt Financing
    • EBIT and Ratio Analysis
    • Times-Interest-Earned Ratio
  • End Of Chapter Study Guide
  • A Look Back
  • A Look Forward
  • Self-Study Review Problem
  • Key Terms
  • Questions
  • Exercises—Series A
  • Problems—Series A
  • Exercises—Series B
  • Problems—Series B
  • Analyze, Think, Communicate
  • Comprehensive Problem
• Chapter 11: Proprietorships, Partnerships, and Corporations
  • Chapter Opening
  • Forms of Business Organizations
    • Regulation
    • Double Taxation
    • Limited Liability
    • Continuity
    • Transferability of Ownership
    • Management Structure
    • Ability to Raise Capital
    • Appearance of Capital Structure in Financial Statements
  • Accounting for Capital Stock
    • Par Value
    • Stated Value
    • Stock: Authorized, Issued, and Outstanding
    • Other Valuation Terminology
  • Common Versus Preferred Stock
    • Common Stock
    • Preferred Stock
    • Other Classes of Stock
  • Accounting for Stock Transactions on the Day of Issue
    • Issuing Par Value Stock
    • Stock Classification
    • Stock Issued at Stated Value
    • Stock Issued with No Par Value
    • Financial Statement Presentation
  • Treasury Stock
  • Cash Dividends
    • Declaration Rate
    • Date of Record
    • Payment Date
  • Stock Dividends and Splits
    • Stock Dividends
    • Stock Splits
  • Appropriation of Retained Earnings
    • Financial Statement Presentation
  • The Financial Analyst
    • Receiving Dividends
    • Increasing the Price of Stock
    • Price-Earnings Ratio
    • Exercising Control through Stock Ownership
  • End of Chapter Study Guide
  • A Look Back
  • A Look Forward
  • Self-Study Review Problem
  • Key Terms
  • Questions
  • Exercises—Series A
  • Problems—Series A
  • Exercises—Series B
  • Problems—Series B
  • Analyze, Think, Communicate
  • Comprehensive Problem
• Chapter 12: Statement of Cash Flows
  • Chapter Opening
  • An Overview of the Statement of Cash Flows
    • Operating Activities
    • Investing Activities
    • Financing Activities
    • Noncash Investing and Financing Activities
    • Reporting Format for the Statement of Cash Flows
  • Preparing a Statement of Cash Flows
  • Preparing the Operating Activities Section of a Statement of Cash Flows Using The Indirect Method
    • Indirect Method—Reconciliation Approach
    • Indirect Method—Rule-Based Approach
  • Preparing the Operating Activities Section of a Statement of Cash Flows Using the Direct Method
  • Preparing the Investing Activities Section of a Statement of Cash Flows
    • Reconciliation of Investment Securities
    • Reconciliation of Store Fixtures
    • Reconciliation of Land
  • Preparing the Financing Activities Section of a Statement of Cash Flows
    • Reconciliation of Mortgage Payable
    • Reconciliation of Bonds Payable
    • Reconciliation of Common Stock
    • Reconciliation of Retained Earnings
    • Reconciliation of Treasury Stock
  • Preparing the Schedule of Noncash Investing and Financing Activities
  • The Financial Analyst
    • Real-World Data
  • End of Chapter Study Guide
  • A Look Back
  • A Look Forward
  • Self-Study Review Problem
  • Key Terms
  • Questions
  • Multiple-Choice Questions
  • Exercises—Series A
  • Problems—Series A
  • Exercises—Series B
  • Problems—Series B
  • Analyze, Think, Communicate
• Chapter 13: Financial Statement Analysis
  • Chapter Opening
  • Factors in Communicating Useful Information
    • The Users
    • The Types of Decisions
    • Information Analysis
  • Methods of Analysis
    • Horizontal Analysis
    • Vertical Analysis
  • Ratio Analysis
    • Objectives of Ratio Analysis
  • Measures of Debt-Paying Ability
    • Liquidity Ratios
    • Solvency Ratios
  • Measures of Profitability
    • Measures of Managerial Effectiveness
  • Stock Market Ratios
  • Limitations of Financial Statement Analysis
    • Different Industries
    • Changing Economic Environment
    • Accounting Principles
  • A Look Back
  • A Look Forward
  • Self-Study Review Problem
  • Key Terms
  • Questions
  • Multiple-Choice Questions
  • Exercises—Series A
  • Problems—Series A
  • Exercises—Series B
  • Problems—Series B
  • Analyze, Think, Communicate
• Appendix A: Accessing the EDGAR Database Using the Internet
• Appendix B: Portion of the Form 10-K for Target Corporation
• Appendix C: Summary of Financial Ratios
• Appendix D: Annual Report and Financial Statement Analysis Projects
• Appendix E: Accounting for Investment Securities
• Appendix F: Time Value of Money
• Appendix G: Big Data and Data Visualizations Overview
• Glossary
• Index

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