Bibliothèque - Catalogue par Section

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ACCOUNTING PRINCIPLES: Solution manual 15-28

FESS , Philip E.

1993

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INTERMATIONAL MARKETING

,

1993

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INTERMATIONAL MARKETING

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1993

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INTERMATIONAL MARKETING

,

1993

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INTERMATIONAL MARKETING

,

1993

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INTEGRATED ACCOUNTING IBM

KLOOSTER, ALLEN , Dale H., Warren w.

1993

📚 Exemplaires

📌 Cote 🏛️ Section

657 KLO C2 Gestion

📖 Contenu

INTAODOCTION TOXNTEGRATED ACCOUNTING 2 Learning Objectives 2 Introduction 2 Menu Bar 3 Pull-Down Menus 3 WindowS 5 Data-Entry Windows 6 List Windows 9 Alert Boxes Report Windows 12 Disk Medium 15 Program Disk(s) 15 Data Disk 15 Start-up Procedures 15 File Menu New 17 Open Accounting File 18 Save Accounting File 19 Save As 20 Erase Accounting File 20 About Integrated Accounting 20 Print 20 Quit 21 Options Menu 21 General Information 21 Display Type 22 Set Colors 23 Help Menu 23 Hands-On Tutorial Exercise Student Exercise Tutorial Exercise Using the Keyboard ((Without a Mouse) 25 Tutorial Exercise Using a Mouse 28 Problem 1-1 Audit Test 37 Introduction 40 Introduction to Integrated Accounting 35 ACCOUNTING CYCLESERVICE BUSINESS 40 Learning Objectives 40 Chart Of Accounts Maintenance 40 Maintain Accounts Data-Entry Window 41 Chart of Accounts Input Form 42 Vendor Maintenance 42 CHAPTER 3 Maintain Vendors Data-Entry Window 4 Vendors lnput Fom 43 Customer Maintenance Maintain Customers Data-Entry Window44 Customers Input om 45 General Journal Input 45 General Journal Data-Entry Window 46 General Joumal Input Formn 48 Adjusting Entries 49 Period-End Closing 50 The Period-End Closing Option 50 Reports Chart of Accounts Reports 51 Vendor List Report 51 Customer List Report 52 General Jourmal Report 52 Trhal Balance Report 53 General Ledger Report 54 Schedule of Accounts Payable Report 56 Accounts Payable Ledger Report 56 Schedule of Accounts Receivable Report 58 Accounts Receivable Ledger Report 58 Income Statement Report 59 Balance Shect Report 60 Statement of Owner's Equity Report 61 Hands-On Tutorial Exercise Tutonial Exercise Using the Keyboard (Without a Mousc) 62 Tutorial Exercise Using a Mouse 65 Sample Problem 2-S Accounting CycleService Business 68 Student Exercise 81 Problem 2-1 Audit Test 92 Accounting CycleService Business 83 ACCOUNTING CYCLE-MERCHANDISING BUSINESS 94 Learning Objectives 94 Introduction 94 General Journal-Debit And Credit Memnorandums 95 Purchases Jounal 96 Purchases Joumal Data-Entry Window 96 Purchases Joumal Input Form 98 Cash Payments Joumal 100 Cash Payments Joumal Data-Entry Window 100 Cash Payments Joumal Input Form 101 Sales Journal 103 Sales Jourmal Data-Entry Window 103 Sales Joumal Input Form 104 Cash Receipts Journal 105 Cash Receipts Joumal Data-Entry Window 0 Cash Receipts Joumal Input Fom 107 Joumal Reports 108 Hands-on Tutorial Exercise l12 Sample Problem 3-S Accounting Cycle-Merchandising Business 116 Student Exercise 135 Problem 3-1 Accounting CycleMerchandising Business 137 Audit Test VOUCHER SYSTEM 148 Learning Objectives Introduction 148 Voucher System Input 149 New Vouchers Journal Data-Entry Window 149 New Vouchers Joumal Input Fom 150 Voucher System Cash Payments 151 Voucher Cash Payments Jourmal Data-Entry Window 151 Voucher Cash Payments Journal Input Fom 152 Voucher System Reports New Vouchers and Cash Payments Joumals 154 Checks and Statements Sample Problem 4-S Student Exercise 179 Problem 4-1 Audit Test Voucher System 181 DEPARTMENTALIZED ACCOUNTING 192 Learning Objectives 192 Introduction 192 Account Maintenance Departmentalized System Input 194 General Journal 194 Voucher System 158 Problem 5-1 Audit Test 236 New Vouchers Journal 196 Cash Payments Jourmal 196 Sales Jourmal 197 Cash Receipts Joumal 198 Gross Profit Statement Sample Problem 5-S Student Exercise 223 Partnerships 239 Corporations 242 Departmentalized Accounting 225 Departmentalized Accounting 201 PARTNERSHIPS AND CORPORATIONS 238 Learning Objectives 238 Introduction 238 General Joumal Entries 244 Cash Payments 244 Reports 245 Student Exercise 249 Partnerships251 Corporations254 FINANCIAL STATEMENT ANALYSIS 266 Leaming Objectives Introduction 266 Fnancial Statement Analysis Reports Financial Statement Analysis Operational Procedures 267 Satement of Cash Flows 268 Sample Problem 7-S Comparative Income Statement Horizontal Analysis 271 Comparative Income Statement Vertical Analysis 272 Comparative Balance Sheet Horizontal Analysis 273 Srudent Exercise 299 Problem 7-1 Audit Test 311 Comparative Balance Sheet Vertical Analysis 275 Financial Statement Analysis 276 Financial Statemnent Analysis 301 COMPREHENSIVE PROBLEM C-l 315 FIXED ASSETS 342 Learning Objectives 342 Introduction 342 Straight-Line Method 342 System Selection 346 Double Declining-Balance Method 343 Sum-of-the- Years-Digits Method 343 Set System Options 346 Modified Accelerated Cost Recovery System 343 ACCOUNT2 Software Module General Information 347 Classify Assets 347 Fixed Assets Maintenance 348 Depreciation Reports 350 Maintain Fixed Assets Data-Entry Window Fixed Assets Input Fom 349 Fixed Assets Report 350 Depreciation Schedule 351 Depreciation Report 353 Sample Problem 8-S Student Exercise 367 Problem 8-1 Fixed Assets 371 Audit Test 373 Fixed Assets 355 Learning Objectives 376 Introduction 376 INVENTORY 376 Inventory System Menu Title Bar 376 Inventory Options Menu Clear Ycarly Accumulators 378 Purge Inventory Transactions 378 Inventory Maintenance 379 Maintain Inventory Data-Entry Window Inventory Stock Item Input Form 380 Inventory Transactions Inventory Transactions Data-Entry Window 381 Inventory Transactions Input Fom 383 Inventory Reports 385 Inventory Items Report 385 Inventory Transactions Report 386 Inventory Exceptions Report 387 Inventory Valuation Reports 387 Yearly Sales Report 388 Sample Problem 9-S Student Exercise 401 Problem 9-1 Inventory 403 Audit Test Introduction 412 PAYROLL 412 Learning Objectives 412 Inventory 390 Payroll System Menu Title Bar 413 Payroll Options Menu 413 Federal Tax Brackets Prepare New Payroll 414 State Tax Brackets Clear Quarterly Accumulators 414 Clear Yearly Accumulators 415 Tax Rates and Limits 417 Payroll Reports 422 Employee Maintenance 417 Maintain Employees Data-Entry Window 418 Employee Input Form 418 Payroll Transactions 420 Payroll Transactions Data-Entry Window 420 Payroll Input Fom 421 Payroll Report 423 Payroll Checks 424 Quarterly Report 424 W-2 Statements 424 Sample Problem 10-S Student Exercise 439 Problem 10-1 Payroll 443 ACCOUNTING SYSTEM SETUP 452 Learning Objectives 452 Introduction 452 Accounting System Setup The New Command 453 General Information Enter Chart Of Accounts, Vendors, And Customers 454 Establish Accounting Default Data 454 Requircd Accounts 455 Account Classification 455 Extended Classification Account Subtotals 457 Appropriation Accounts 457 Enter Beginning Balances 458 The Opening Balances Command 458 Classify Asscts 459 Enter Fixed Assets Data 459 Enter Assets 460 General Infomation Data-Entry Window 459 Enter Inventory Stock Items And Historical Data 460 Enter Stock Items 461 Sample Problem 11-S Enter Inventory Opening Balance Historical Data 461 Enter Payroll Employees And Historical Data 464 Enter Employec Data 464 Student Exercise 483 Enter Employee Opening Balance Historical Data 464 Accounting System Setup 467 Problem 11-1 Audit Test 497 COMPREHEN Accounting System Setup 485

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VIDEO GUIDE. INTRODUCTION TON MANAGEMENT ACCOUNTING, 9th ed.

HORNGREN , Charles T.

1993

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PRINCIPLES OF ACCOUNTING: STUDY GUIDE AND SELECTED READINGS

NEEDLES, JULIUS , Belverd E., EDWARD H.

1993

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📌 Cote 🏛️ Section

657 NEE STU Gestion

📖 Contenu

To the Student Chapter Accounting as an Information System Reading: "The Accountant in Our History: A Bicentennial Overview" The Double-Entry System Reading: "Setting the Date" Business Income and Adjusting Entries Reading: "Pulling a Magic Carpet Out From Under the Airlines" Completing the Accounting Cycle Reading: "Accounting for Baseball'" Accounting for Merchandising Operations Accounting Systems and Special-Purpose Journals Internal Control and Merchandising Transactions Reading: "Owners who Ignore Security Make Worker Dishonesty Easy" 8 Accounting Concepts and Classified Financial Statements Reading: "Decision Usefulness: The Overriding Objective" Reading: "How Do CFOs Evaluate the Annual Report?" 9 Short-Term Liquid Assets Inventories Reading: "How Inventories Could Bury 1985 Computer Profits" Current Liabilities and Payroll Accounting Long-Term Assets: Acquisition and Depreciation Reading: "Earnings Helper" Reading: "High Dudgeon in the Ivory Tower" Long-Term Assets: Other Issues and Types Reading: "When Does Life Begin?" Accounting for Partnerships Contributed Capital Reading: "It Can Pay Off Big to Turn Common into Preferred'" Retaincd Earnings and Corporate Income Statements Reading: "Unreal Accounting" Reading: "Manipulating Profits: How It's Done" Long-Tem Liabilities The Statement of Cash Flows Reading: "The Savviest Investors are Going With the Flow" Reading: "Now You See It 19 Financial Statement Analysis "How Industry Perceives Financial Ratios" Reading: "Rumpelstilzchen Accounting" Reading:20 Intercompany Investments Reading: "What' s Off. What's On?" Reading: "How U.S. and European Practices Differ" International Accounting and Inflation Accounting Reading: "Victory At Last?" 22 Introduction to Management Accounting Reading: "The New Manufacturing Environment: Major Trends for the Management Accounting" 23 Product Costing: The Job Order System Reading: "The High Tech Challenge to Management Accounting" 24 Product Costing: The Process Cost System Reading: "Cost Accounting in the Age of Robotics" Cost Planning and Control Tools Reading: "The Controller's Role in Corporate Planning" The Budgeting Process Reading: "What Supervisors Don't Like About Budget Evaluations" 27 Cost Control Using Standard Costing and Variance Analysis Reading: "Measuring Operating Performance Through Cost Accounting" 28 Management Decision Analysis Including Capital Budgeting Reading: "Women in Management Accounting: Moving Up ... Slowly" Appendixes The Time Value of Money Overview of Income Taxes for Individuals Overview of Govemmental and Not-for-profit Accounting Reading: "Crunched Numbers" The Just-in-Time Philosophy Specimen Financial Statements Answers

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STUDY GUIDE MARKETING

PRIDE, Ferrell , William M., O.C

1993

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STUDY GUIDE MARKETING

PRIDE, Ferrell , William M., O.C

1993

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STUDY GUIDE MARKETING

PRIDE, Ferrell , William M., O.C

1993

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ADVERTISING CAMPAIGN PLANNING: DEVELOPING AN ADVERTISING BASED MARKETING PLAN

AVERY , JIM

1993

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📌 Cote 🏛️ Section

659.1 AVE Gestion

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Target Audience of this Book Entrepreneurs Students Working Procedures Record Keeping Finances Responsibilities Writing Style Advertising Campaign Outline The Marketing Planning Document: Situation Analysis Current Users Geographical Emphasis Seasonality Purchase Cycle Creative Requirements Competitive Sales Competitive Objectives Strategies Methodology Interviewing Marketing Objective Marketing Flow Chart Budget Marketing Strategy Advertising Creative Media Production Sales Promotion Consumer Trade Merchandising Legislative Communication Product Pricing Distribution (Place) People F. Rationale Advertising Creative Objective Support Rationale Tactics Note A. Creative Platform Chapter Eight. Advertising Media Objectives Target Audience Geography Seasonality Continuity, Flighting, etc. Creative Considerations 6. Reach versus Frequency B. Stratégies Media Mix or Not Media Types Media Format or Classes Geographic Use Seasonal Use Flighting versus Continuity Rationale Support of Strategy Support of Delivery and Efficiency Tactics Media Vehicles Reach/Frequency/GRP Cost Flow Chart Sales to Advertising Comparison History ADI by BDI Category Sales History Category Media Review Target Group/User Analysis Detail on Media/Medium Planned (Decision Grid) Buying Rationale Note A. Geographic Allocation of Media Dollars Note B. Seasonal Allocation of Media Dollars Tactics (Events) 6. Payout Evaluation (Research) Speech and Visual Support Objective Start Early Write the Presentation Create Slides Next Steps: Things to Know Before You Start. Before you begin writing your marketing planning document, there are a number of areas that we should cover: Marketing should be done with a point of view that places the consumer, the Target Audience, first and foremost. This book was written with that point of view. Therefore, this section had to appear first. Working Procedures. Here are some ways to help your student group run more smoothly. It covers organization, reporting procedures and house- keeping hints. Writing Style. Business writing is different from the writing style that may have served you well in Creative Writing courses. Here are some quick tips to move your writing in the right direction. The Outline: This is the framework for your Marketing Planning Document. Try to keep this overall organizational structure and discipline in mind, as you move from chapter to chapter, It will help you maintain focus as you concentrate on the details in each section. You may find it helpful to refer back to it from time to time and to use it for a guide as you plan and develop your own

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NATIONAL DESIGN SPECIFICATION FOR WOOD CONSTRUCTION FOREWORD

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1993

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STUDY GUIDE TO ACCOMPANY PERSONAL FINANCE

Rosefsky , Robert S.

1993

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STUDY GUIDE TO ACCOMPANY PERSONAL FINANCE

Rosefsky , Robert S.

1993

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PERSONAL FINANCE

Rosefsky , Robert S.

1993

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PERSONAL FINANCE

Rosefsky , Robert S.

1993

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FUNDAMENTALS OF FINANCIAL ACCOUNTING

SHORT , Daniel G.

1993

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📌 Cote 🏛️ Section

657.3 SHO C1 Gestion

📖 Contenu

CHAPTER ONE Perspectives-Accounting Objectives and Communication 2 CHAPTER TWO The Accounting Model and Transaction Analysis 46 CHAPTER THREE The Accounting Information Processing Cycle 86 CHAPTER FOUR Financial Statements and the Conceptual Framework of Accounting 152 CHAPTER FIVE Cash, Short-Term Investments in Securities, and Receivables 208 CHAPTER SIX Accounting for Sales Revenue and Cost of Goods Sold 258 CHAPTER SEVEN Costing Methods for Measuring Inventory and Cost of Goods Sold 330 CHAPTER EIGHT Operational Assets-Property, Plant, and Equipment; Natural Resources; and Intangibles 386 CHAPTER NINE Measuring and Reporting Liabilities 446 CHAPTER TEN Measuring and Reporting Bonds Payable 514 CHAPTER ELEVEN Measuring and Reporting Owners' Equity 554 CHAPTER TWELVE Measuring and Reporting Long-Term Investments 606 CHAPTER THIRTEEN Consolidated Statements-Measuring and Reporting 642 CHAPTER FOURTEEN Statement of Cash Flows 690 CHAPTER FIFTEEN Using and Interpreting Financial Statements 740 APPENDIX 1991 Annual Report of Toys "A" Us 785 INDEX 802 Phase 1-Collect Original Data 88 Phase 2-Analyze Each Transaction 88 Phase 3-Record Transactions in Journal 90 Phase 4-Post (Transfer) Data from Journal to Ledger 92 Phase 5-Prepare a Trial Balance 94 Phase 6-Journalize and Post Adjusting Entries 94 Reading between the Lines Frito-Lay Shortens Its Business Cycle 96 Phase 7-Prepare Financial Statements 103 Phase 8-Journalize and Post Closing Entries 104 Phase 9-Prepare a Post-Closing Trial Balance 106 Phase 10-Prepare Reversing Entries (Optional) 106 Demonstration Case 106 Summary 117 CHAPTER SUPPLEMENT A Reversing Entries Illustrated 117 CHAPTER FOUR Financial Statements and the Conceptual Framework of Accounting 152 PART A-A CLOSER LOOK AT FINANCIAL STATEMENTS 154 Classification of Items Reported on the Financial Statements 154 Income Statement Classifications 154 Classifications on the Balance Sheet 156 Classifications on the Statement of Cash Flows (SCF) 158 Notes to Financial Statements 159 Interim Financial Statements 159 PART B-CONCEPTUAL FRAMEWORK OF ACCOUNTING 160 Importance of the Conceptual Framework 160 Essential Characteristics of Accounting Information 161 Fundamental Concepts of Accounting 162 Assumptions of Accounting 162 Principles of Accounting 164 Constraints of Accounting 164 Elements of Financial Statements 165 Practices and Procedures of Accounting 166 Relationships among the Financial Statements 166 Financial Statement Analysis Summary 170 CHAPTER SUPPLEMENT A Accounting Worksheets 170 CHAPTER FIVE 166 Cash, Short-Term Investments in Securities, and Receivables 208 PART A-SAFEGUARDING AND REPORTING CASH 210 Cash Defined 210 Internal Control of Cash 210 Question of Ethics 211 Cash Accounts in the Ledger 211 Petty Cash 212 Bank Statements to Depositors 212 Example of a Bank Statement 214 Bank Reconciliation 214 Bank Reconciliation Illustrated 215 Compensating Balances 219 PART B-MEASURING AND REPORTING SHORT-TERM INVESTMENTS 220 Short-Term Investments Defined 220 Measurement of Short-Term Investments 221 Short-Term Investments Valued at Lower of Cost or Market (LCM) 221 LCM Applied in Subsequent Accounting Periods 224 Certificates of Deposit 225 Adjusting Entries for Investment Revenue 225 Reading between the Lines Getting Paid 226 CONTENTS PART C-MEASURING AND REPORTING RECEIVABLES 228 Receivables Defined 228 Recording an Account Receivable 228 Notes Receivable 229 Interest Calculations on Notes 229 Accounting for Notes Receivable 230 Accrual of Interest Revenue 230 Measuring Bad Debt Expenses 231 Writing Off a Bad Debt 234 Demonstration Cases Summary 238 CHAPTER SUPPLEMENT A Petty Cash 238 CHAPTER SIX 236 Accounting for Revenue and Cost of Goods Sold 258 PART A-ACCOUNTING FOR REVENUE 260 Recognizing Revenue 260 Credit Sales and Sales Discounts 261 Sales Returns and Allowances 263 Reading between the Lines Entrepreneurs 264 Applying the Revenue Principle 266 The Percentage-of-Completion Method 267 Financial Statement Analysis 269 PART B-ACCOUNTING FOR COST OF GOODS SOLD 270 Nature of Cost of Goods Sold 270 Two Different Inventory Systems 271 Periodic Inventory System 271 Perpetual Inventory System 273 Comparison of Periodic and Perpetual Systems 276 Taking a Physical Inventory 277 Inventory Shrinkage 277 Additional Issues in Measuring Purchases 279 Purchase Returns and Allowances 279 Transportation-In 279 Purchase Discounts 280 Closing Entries for Sales Revenue, Cost of Goods Sold, and Merchandise Inventory 281 Closing the Sales Revenue and Bad Debt Expense Accounts 281 Closing Entries When a Periodic Inventory System Is Used 281 Closing Entries When a Perpetual Inventory System Is Used 283 Financial Statement Analysis 283 Demonstration Case 284 CHAPTER SUPPLEMENT A Control Accounts and Subsidiary Ledgers 291 CHAPTER SUPPLEMENT B Special Journals 296 CHAPTER SEVEN Costing Methods for Measuring Inventory and Cost of Goods Sold 330 PART A-MEASURING ENDING INVENTORY AND COST OF GOODS SOLD 332 Items Included in Inventory 332 Measuring Inventory Cost 333 Purpose of Inventory Costing Methods 334 Inventory Costing Methods Illustrated 336 Weighted-Average Inventory Costing Method, Periodic System 337 First-In, First-Out Inventory Costing Method, Periodic System 337 Last-In, First-Out Inventory Costing Method, Periodic System 338 Specific Identification Inventory Costing System, Periodic System 339 Comparison of the Inventory Costing Methods 339

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➕

FUNDAMENTALS OF FINANCIAL ACCOUNTING

SHORT , Daniel G.

1993

📚 Exemplaires

📌 Cote 🏛️ Section

657.3 SHO C2 Gestion

📖 Contenu

CHAPTER ONE Perspectives-Accounting Objectives and Communication 2 CHAPTER TWO The Accounting Model and Transaction Analysis 46 CHAPTER THREE The Accounting Information Processing Cycle 86 CHAPTER FOUR Financial Statements and the Conceptual Framework of Accounting 152 CHAPTER FIVE Cash, Short-Term Investments in Securities, and Receivables 208 CHAPTER SIX Accounting for Sales Revenue and Cost of Goods Sold 258 CHAPTER SEVEN Costing Methods for Measuring Inventory and Cost of Goods Sold 330 CHAPTER EIGHT Operational Assets-Property, Plant, and Equipment; Natural Resources; and Intangibles 386 CHAPTER NINE Measuring and Reporting Liabilities 446 CHAPTER TEN Measuring and Reporting Bonds Payable 514 CHAPTER ELEVEN Measuring and Reporting Owners' Equity 554 CHAPTER TWELVE Measuring and Reporting Long-Term Investments 606 CHAPTER THIRTEEN Consolidated Statements-Measuring and Reporting 642 CHAPTER FOURTEEN Statement of Cash Flows 690 CHAPTER FIFTEEN Using and Interpreting Financial Statements 740 APPENDIX 1991 Annual Report of Toys "A" Us 785 INDEX 802 Phase 1-Collect Original Data 88 Phase 2-Analyze Each Transaction 88 Phase 3-Record Transactions in Journal 90 Phase 4-Post (Transfer) Data from Journal to Ledger 92 Phase 5-Prepare a Trial Balance 94 Phase 6-Journalize and Post Adjusting Entries 94 Reading between the Lines Frito-Lay Shortens Its Business Cycle 96 Phase 7-Prepare Financial Statements 103 Phase 8-Journalize and Post Closing Entries 104 Phase 9-Prepare a Post-Closing Trial Balance 106 Phase 10-Prepare Reversing Entries (Optional) 106 Demonstration Case 106 Summary 117 CHAPTER SUPPLEMENT A Reversing Entries Illustrated 117 CHAPTER FOUR Financial Statements and the Conceptual Framework of Accounting 152 PART A-A CLOSER LOOK AT FINANCIAL STATEMENTS 154 Classification of Items Reported on the Financial Statements 154 Income Statement Classifications 154 Classifications on the Balance Sheet 156 Classifications on the Statement of Cash Flows (SCF) 158 Notes to Financial Statements 159 Interim Financial Statements 159 PART B-CONCEPTUAL FRAMEWORK OF ACCOUNTING 160 Importance of the Conceptual Framework 160 Essential Characteristics of Accounting Information 161 Fundamental Concepts of Accounting 162 Assumptions of Accounting 162 Principles of Accounting 164 Constraints of Accounting 164 Elements of Financial Statements 165 Practices and Procedures of Accounting 166 Relationships among the Financial Statements 166 Financial Statement Analysis Summary 170 CHAPTER SUPPLEMENT A Accounting Worksheets 170 CHAPTER FIVE 166 Cash, Short-Term Investments in Securities, and Receivables 208 PART A-SAFEGUARDING AND REPORTING CASH 210 Cash Defined 210 Internal Control of Cash 210 Question of Ethics 211 Cash Accounts in the Ledger 211 Petty Cash 212 Bank Statements to Depositors 212 Example of a Bank Statement 214 Bank Reconciliation 214 Bank Reconciliation Illustrated 215 Compensating Balances 219 PART B-MEASURING AND REPORTING SHORT-TERM INVESTMENTS 220 Short-Term Investments Defined 220 Measurement of Short-Term Investments 221 Short-Term Investments Valued at Lower of Cost or Market (LCM) 221 LCM Applied in Subsequent Accounting Periods 224 Certificates of Deposit 225 Adjusting Entries for Investment Revenue 225 Reading between the Lines Getting Paid 226 CONTENTS PART C-MEASURING AND REPORTING RECEIVABLES 228 Receivables Defined 228 Recording an Account Receivable 228 Notes Receivable 229 Interest Calculations on Notes 229 Accounting for Notes Receivable 230 Accrual of Interest Revenue 230 Measuring Bad Debt Expenses 231 Writing Off a Bad Debt 234 Demonstration Cases Summary 238 CHAPTER SUPPLEMENT A Petty Cash 238 CHAPTER SIX 236 Accounting for Revenue and Cost of Goods Sold 258 PART A-ACCOUNTING FOR REVENUE 260 Recognizing Revenue 260 Credit Sales and Sales Discounts 261 Sales Returns and Allowances 263 Reading between the Lines Entrepreneurs 264 Applying the Revenue Principle 266 The Percentage-of-Completion Method 267 Financial Statement Analysis 269 PART B-ACCOUNTING FOR COST OF GOODS SOLD 270 Nature of Cost of Goods Sold 270 Two Different Inventory Systems 271 Periodic Inventory System 271 Perpetual Inventory System 273 Comparison of Periodic and Perpetual Systems 276 Taking a Physical Inventory 277 Inventory Shrinkage 277 Additional Issues in Measuring Purchases 279 Purchase Returns and Allowances 279 Transportation-In 279 Purchase Discounts 280 Closing Entries for Sales Revenue, Cost of Goods Sold, and Merchandise Inventory 281 Closing the Sales Revenue and Bad Debt Expense Accounts 281 Closing Entries When a Periodic Inventory System Is Used 281 Closing Entries When a Perpetual Inventory System Is Used 283 Financial Statement Analysis 283 Demonstration Case 284 CHAPTER SUPPLEMENT A Control Accounts and Subsidiary Ledgers 291 CHAPTER SUPPLEMENT B Special Journals 296 CHAPTER SEVEN Costing Methods for Measuring Inventory and Cost of Goods Sold 330 PART A-MEASURING ENDING INVENTORY AND COST OF GOODS SOLD 332 Items Included in Inventory 332 Measuring Inventory Cost 333 Purpose of Inventory Costing Methods 334 Inventory Costing Methods Illustrated 336 Weighted-Average Inventory Costing Method, Periodic System 337 First-In, First-Out Inventory Costing Method, Periodic System 337 Last-In, First-Out Inventory Costing Method, Periodic System 338 Specific Identification Inventory Costing System, Periodic System 339 Comparison of the Inventory Costing Methods 339

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➕

FUNDAMENTALS OF FINANCIAL ACCOUNTING

SHORT , Daniel G.

1993

📚 Exemplaires

📌 Cote 🏛️ Section

657.3 SHO C3 Gestion

📖 Contenu

CHAPTER ONE Perspectives-Accounting Objectives and Communication 2 CHAPTER TWO The Accounting Model and Transaction Analysis 46 CHAPTER THREE The Accounting Information Processing Cycle 86 CHAPTER FOUR Financial Statements and the Conceptual Framework of Accounting 152 CHAPTER FIVE Cash, Short-Term Investments in Securities, and Receivables 208 CHAPTER SIX Accounting for Sales Revenue and Cost of Goods Sold 258 CHAPTER SEVEN Costing Methods for Measuring Inventory and Cost of Goods Sold 330 CHAPTER EIGHT Operational Assets-Property, Plant, and Equipment; Natural Resources; and Intangibles 386 CHAPTER NINE Measuring and Reporting Liabilities 446 CHAPTER TEN Measuring and Reporting Bonds Payable 514 CHAPTER ELEVEN Measuring and Reporting Owners' Equity 554 CHAPTER TWELVE Measuring and Reporting Long-Term Investments 606 CHAPTER THIRTEEN Consolidated Statements-Measuring and Reporting 642 CHAPTER FOURTEEN Statement of Cash Flows 690 CHAPTER FIFTEEN Using and Interpreting Financial Statements 740 APPENDIX 1991 Annual Report of Toys "A" Us 785 INDEX 802 Phase 1-Collect Original Data 88 Phase 2-Analyze Each Transaction 88 Phase 3-Record Transactions in Journal 90 Phase 4-Post (Transfer) Data from Journal to Ledger 92 Phase 5-Prepare a Trial Balance 94 Phase 6-Journalize and Post Adjusting Entries 94 Reading between the Lines Frito-Lay Shortens Its Business Cycle 96 Phase 7-Prepare Financial Statements 103 Phase 8-Journalize and Post Closing Entries 104 Phase 9-Prepare a Post-Closing Trial Balance 106 Phase 10-Prepare Reversing Entries (Optional) 106 Demonstration Case 106 Summary 117 CHAPTER SUPPLEMENT A Reversing Entries Illustrated 117 CHAPTER FOUR Financial Statements and the Conceptual Framework of Accounting 152 PART A-A CLOSER LOOK AT FINANCIAL STATEMENTS 154 Classification of Items Reported on the Financial Statements 154 Income Statement Classifications 154 Classifications on the Balance Sheet 156 Classifications on the Statement of Cash Flows (SCF) 158 Notes to Financial Statements 159 Interim Financial Statements 159 PART B-CONCEPTUAL FRAMEWORK OF ACCOUNTING 160 Importance of the Conceptual Framework 160 Essential Characteristics of Accounting Information 161 Fundamental Concepts of Accounting 162 Assumptions of Accounting 162 Principles of Accounting 164 Constraints of Accounting 164 Elements of Financial Statements 165 Practices and Procedures of Accounting 166 Relationships among the Financial Statements 166 Financial Statement Analysis Summary 170 CHAPTER SUPPLEMENT A Accounting Worksheets 170 CHAPTER FIVE 166 Cash, Short-Term Investments in Securities, and Receivables 208 PART A-SAFEGUARDING AND REPORTING CASH 210 Cash Defined 210 Internal Control of Cash 210 Question of Ethics 211 Cash Accounts in the Ledger 211 Petty Cash 212 Bank Statements to Depositors 212 Example of a Bank Statement 214 Bank Reconciliation 214 Bank Reconciliation Illustrated 215 Compensating Balances 219 PART B-MEASURING AND REPORTING SHORT-TERM INVESTMENTS 220 Short-Term Investments Defined 220 Measurement of Short-Term Investments 221 Short-Term Investments Valued at Lower of Cost or Market (LCM) 221 LCM Applied in Subsequent Accounting Periods 224 Certificates of Deposit 225 Adjusting Entries for Investment Revenue 225 Reading between the Lines Getting Paid 226 CONTENTS PART C-MEASURING AND REPORTING RECEIVABLES 228 Receivables Defined 228 Recording an Account Receivable 228 Notes Receivable 229 Interest Calculations on Notes 229 Accounting for Notes Receivable 230 Accrual of Interest Revenue 230 Measuring Bad Debt Expenses 231 Writing Off a Bad Debt 234 Demonstration Cases Summary 238 CHAPTER SUPPLEMENT A Petty Cash 238 CHAPTER SIX 236 Accounting for Revenue and Cost of Goods Sold 258 PART A-ACCOUNTING FOR REVENUE 260 Recognizing Revenue 260 Credit Sales and Sales Discounts 261 Sales Returns and Allowances 263 Reading between the Lines Entrepreneurs 264 Applying the Revenue Principle 266 The Percentage-of-Completion Method 267 Financial Statement Analysis 269 PART B-ACCOUNTING FOR COST OF GOODS SOLD 270 Nature of Cost of Goods Sold 270 Two Different Inventory Systems 271 Periodic Inventory System 271 Perpetual Inventory System 273 Comparison of Periodic and Perpetual Systems 276 Taking a Physical Inventory 277 Inventory Shrinkage 277 Additional Issues in Measuring Purchases 279 Purchase Returns and Allowances 279 Transportation-In 279 Purchase Discounts 280 Closing Entries for Sales Revenue, Cost of Goods Sold, and Merchandise Inventory 281 Closing the Sales Revenue and Bad Debt Expense Accounts 281 Closing Entries When a Periodic Inventory System Is Used 281 Closing Entries When a Perpetual Inventory System Is Used 283 Financial Statement Analysis 283 Demonstration Case 284 CHAPTER SUPPLEMENT A Control Accounts and Subsidiary Ledgers 291 CHAPTER SUPPLEMENT B Special Journals 296 CHAPTER SEVEN Costing Methods for Measuring Inventory and Cost of Goods Sold 330 PART A-MEASURING ENDING INVENTORY AND COST OF GOODS SOLD 332 Items Included in Inventory 332 Measuring Inventory Cost 333 Purpose of Inventory Costing Methods 334 Inventory Costing Methods Illustrated 336 Weighted-Average Inventory Costing Method, Periodic System 337 First-In, First-Out Inventory Costing Method, Periodic System 337 Last-In, First-Out Inventory Costing Method, Periodic System 338 Specific Identification Inventory Costing System, Periodic System 339 Comparison of the Inventory Costing Methods 339

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