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FINANCIAL ACCOUNTING STUDY GUIDE

by: WARREN/FESS

FINANCIAL ACCOUNTING STUDY GUIDE

by: WARREN/FESS

ISBN 13:
9780538829465
ISBN 10:
053882946X
Edition: 5th
Format: Paperback
Publisher: South-Western College Pub

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Summary

Understand what accounting is all about and its evolving role in business with Warren and Reeve's FINANCIAL ACCOUNTING, the most successful higher education accounting text of all time. You'll use the preparation of financial statements as a framemark work for understand accounting and concepts and in the rocess you'll see how to use accounting to understand business.

Introduction to Accounting and Business	p. 1
Nature of a Business	p. 2
The Role of Accounting in Business	p. 6
Business Ethics	p. 7
Profession of Accounting	p. 8
Generally Accepted Accounting Principles	p. 10
Assets, Liabilities, and Owners' Equity	p. 11
Business Transactions and the Accounting Equation	p. 12
Financial Statements	p. 16
Financial Analysis and Interpretation	p. 19
Analyzing Transactions	p. 45
Usefulness of an Account	p. 46
Characteristics of an Account	p. 48
Analyzing and Summarizing Transactions in Accounts	p. 49
Illustration of Analyzing and Summarizing Transactions	p. 54
Trial Balance	p. 67
Discovery and Correction of Errors	p. 68
Financial Analysis and Interpretation	p. 70
The Matching Concept and the Adjusting Process	p. 99
The Matching Concept	p. 100
Nature of the Adjusting Process	p. 101
Recording Adjusting Entries	p. 102
Summary of Adjustment Process	p. 110
Financial Analysis and Interpretation	p. 114
Completing the Accounting Cycle	p. 136
Work Sheet	p. 137
Financial Statements	p. 139
Adjusting and Closing Entries	p. 141
Accounting Cycle	p. 149
Fiscal Year	p. 149
Financial Analysis and Interpretation	p. 151
Reversing Entries	p. 152
Comprehensive Problem I	p. 175
Practice Set: Tom's Asphalt Sealing
Accounting Systems and Internal Controls	p. 179
Basic Accounting Systems	p. 180
Internal Control	p. 181
Manual Accounting Systems	p. 186
Adapting Manual Accounting Systems	p. 197
Computerized Accounting Systems	p. 198
Accounting for Merchandising Businesses	p. 225
Nature of Merchandising Businesses	p. 226
Accounting for Purchases	p. 227
Accounting for Sales	p. 231
Transportation Costs	p. 236
Illustration of Accounting for Merchandise Transactions	p. 238
Chart of Accounts for a Merchandising Business	p. 239
Income Statement for a Merchandising Business	p. 240
The Accounting Cycle for a Merchandising Business	p. 244
Financial Analysis and Interpretation	p. 246
Accounting Systems for Merchandisers	p. 248
Work Sheet and Adjusting and Closing Entries for a Merchandising Business	p. 251
Comprehensive Problem 2	p. 273
Practice Set: The Snow Shop
Practice Set: Hazzard Travel
Cash	p. 279
Nature of Cash and the Importance of Controls Over Cash	p. 280
Control of Cash Receipts	p. 281
Internal Control of Cash Payments	p. 283
Bank Accounts: Their Nature and Use as a Control Over Cash	p. 285
Bank Reconciliation	p. 289
Petty Cash	p. 292
Presentation of Cash on the Balance Sheet	p. 293
Financial Analysis and Interpretation	p. 294
Receivables	p. 313
Classification of Receivables	p. 314
Internal Control of Receivables	p. 315
Uncollectible Receivables	p. 316
Allowance Method of Accounting for Uncollectibles	p. 317
Direct Write-Off Method of Accounting for Uncollectibles	p. 321
Characteristics of Notes Receivable	p. 322
Accounting for Notes Receivable	p. 324
Receivables on the Balance Sheet	p. 326
Financial Analysis and Interpretation	p. 327
Discounting Notes Receivable	p. 328
Inventories	p. 349
Internal Control of Inventories	p. 350
Effect of Inventory Errors on Financial Statements	p. 352
Inventory Cost Flow Assumptions	p. 353
Inventory Costing Methods Under a Perpetual Inventory System	p. 354
Inventory Costing Methods Under a Periodic Inventory System	p. 358
Comparing Inventory Costing Methods	p. 362
Valuation of Inventory at Other than Cost	p. 364
Presentation of Merchandise Inventory on the Balance Sheet	p. 365
Estimating Inventory Cost	p. 366
Financial Analysis and Interpretation	p. 368
Fixed Assets and Intangible Assets	p. 389
Nature of Fixed Assets	p. 390
Accounting for Depreciation	p. 393
Capital and Revenue Expenditures	p. 398
Disposal of Fixed Assets	p. 400
Leasing Fixed Assets	p. 404
Internal Control of Fixed Assets	p. 405
Natural Resources	p. 406
Intangible Assets	p. 407
Financial Reporting for Fixed Assets and Intangible Assets	p. 408
Financial Analysis and Interpretation	p. 409
Sum-of-the-Years-Digits Depreciation	p. 410
Current Liabilities	p. 431
The Nature of Current Liabilities	p. 432
Short-Term Notes Payable	p. 433
Contingent Liabilities	p. 435
Payroll and Payroll Taxes	p. 436
Accounting Systems for Payroll and Payroll Taxes	p. 442
Employees' Fringe Benefits	p. 449
Financial Analysis and Interpretation	p. 452
Comprehensive Problem 3	p. 470
Practice Set: The Coddled Canine
Corporations: Organization, Capital Stock Transactions, and Dividends	p. 475
Nature of a Corporation	p. 476
Stockholders' Equity	p. 479
Sources of Paid-In Capital	p. 480
Issuing Stock	p. 483
Treasury Stock Transactions	p. 485
Stock Splits	p. 487
Accounting for Dividends	p. 487
Financial Analysis and Interpretation	p. 490
Corporations: Income and Taxes, Stockholders' Equity, and Investments in Stocks	p. 509
Corporate Income Taxes	p. 510
Unusual Items that Affect the Income Statement	p. 513
Earnings per Common Share	p. 515
Reporting Stockholders' Equity	p. 517
Comprehensive Income	p. 519
Accounting for Investments in Stocks	p. 520
Business Combinations	p. 525
Financial Analysis and Interpretation	p. 528
Practice Set: Nina Decorating House
Practice Set: First Designs, Inc.
Bonds Payable and Investments in Bonds	p. 549
Financing Corporations	p. 550
Characteristics of Bonds Payable	p. 552
The Present-Value Concept and Bonds Payable	p. 553
Accounting for Bonds Payable	p. 556
Bond Sinking Funds	p. 560
Bond Redemption	p. 561
Investments in Bonds	p. 562
Corporation Balance Sheet	p. 564
Financial Analysis and Interpretation	p. 566
Effective Interest Rate Method of Amortization	p. 567
Comprehensive Problem 4	p. 583
Statement of Cash Flows	p. 589
Purpose of the Statement of Cash Flows	p. 590
Reporting Cash Flows	p. 590
Statement of Cash Flows--The Indirect Method	p. 594
Statement of Cash Flows--The Direct Method	p. 603
Financial Analysis and Interpretation	p. 607
Work Sheet for Statement of Cash Flows	p. 609
Financial Statement Analysis	p. 641
Basic Analytical Procedures	p. 642
Solvency Analysis	p. 647
Profitability Analysis	p. 653
Summary of Analytical Measures	p. 658
Corporate Annual Reports	p. 660
Interest Tables	p. 2
Codes of Professional Ethics	p. 1
Alternative Methods of Recording Deferrals	p. 1
Periodic Inventory Systems for Merchandising Businesses	p. 1
Foreign Currency Transactions	p. 1
Partnerships	p. 1
Cisco Systems, Inc., Annual Report	p. 1
Glossary	p. 1
Subject Index	p. 1
Company Index	p. 1
Table of Contents provided by Syndetics. All Rights Reserved.

Amazon no longer offers textbook rentals. We do!

FINANCIAL ACCOUNTING STUDY GUIDE

FINANCIAL ACCOUNTING STUDY GUIDE

9780538829465

053882946X

Summary

Table of Contents

Supplemental Materials

Write a Review

Amazon no longer offers textbook rentals. We do!

FINANCIAL ACCOUNTING STUDY GUIDE

FINANCIAL ACCOUNTING STUDY GUIDE

9780538829465

053882946X

Summary

Table of Contents

Supplemental Materials

Write a Review

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