Principles of financial accounting:
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York, NY
McGraw-Hill Irwin
2011
|
| Ausgabe: | 20. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Früher u.d.T.: Larson, Kermit D.: Fundamental accounting principles |
| Beschreibung: | Getr. Zählung Ill., graph. Darst. |
| ISBN: | 9780077338237 0077338235 |
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| 245 | 1 | 0 | |a Principles of financial accounting |c John J. Wild ; Ken W. Shaw ; Barbara Chiappetta |
| 250 | |a 20. ed. | ||
| 264 | 1 | |a New York, NY |b McGraw-Hill Irwin |c 2011 | |
| 300 | |a Getr. Zählung |b Ill., graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
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| 500 | |a Früher u.d.T.: Larson, Kermit D.: Fundamental accounting principles | ||
| 650 | 4 | |a Accounting | |
| 700 | 1 | |a Shaw, Ken W. |e Verfasser |0 (DE-588)174021186 |4 aut | |
| 700 | 1 | |a Chiappetta, Barbara |e Verfasser |4 aut | |
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Datensatz im Suchindex
| _version_ | 1804148001934934016 |
|---|---|
| adam_text | Titel: Principles of financial accounting
Autor: Wild, John J
Jahr: 2011
Statement of Owner s Equity 19
Balance Sheet 21
Statement of Cash Flows 21
Contents
I Accounting in Business 2 Analyzing and Processing Transactions 54
Ledger and Chart of Accounts 54
Importance of Accounting 4 Debits and Credits 55
Users of Accounting Information 5 Double-Entry Accounting 55
Opportunities in Accounting 6 Journalizing and Posting Transactions 56
Fundamentals of Accounting 8 Analyzing Transactions-An Illustration 59
Ethics-A Key Concept 8 Accounting Equation Analysis 63
Generally Accepted Accounting Principles 8 Trial Balance 65
International Standards 9 Preparing a Trial Balance 65
Conceptual Framework and Convergence 9 Using a Trial Balance to Prepare Financial
Sarbanes-Oxley (SOX) 12 Statements 66
Transaction Analysis and the Accounting Global View 68
Equation 14 Decision Analysis-Debt Ratio 69
Accounting Equation 14
Transaction Analysis 15
Summary of Transactions 18
Financial Statements 19 3 Adjusting Accounts
Income Statement 19 and Preparing Financial
Statements 92
Timing and Reporting 94
Global View 21 The Accounting Period 94
Decision Analysis-Return on Assets 22 Accmal Basis versus Cash Basis 95
Appendix 1A Return and Risk Analysis 26 Recognizing Revenues and Expenses 96
Appendix IB Business Activities and the Accounting Adjusting Accounts 96
Framework for Adjustments 96
Prepaid (Deferred) Expenses 97
Unearned (Deferred) Revenues 100
Accrued Expenses 101
I Analyzing and Recording Accrued Revenues 103
Transactions 48 Links to Financial Statements 105
Adjusted Trial Balance 106
Analyzing and Recording Process 50 Preparing Financial Statements 106
Source Documents 50 Global View 108
The Account and Its Analysts 51 Decision Analysis_Profit Margin 109
Appendix 3A Alternative Accounting for
Prepayments 113
5 Accounting for
4 Completing the Merchandising
Accounting Cycle 136 Operations 178
Work Sheet as a Tool 138 Merchandising Activities 180
Benefits of a Work Sheet (Spreadsheet) 138 Reporting Income for a Merchandiser 180
Use of a Work Sheet 138 Reporting Inventory for a Merchandiser 181
Work Sheet Applications and Analysis 142 Operating Cycle for a Merchandiser 181
Closing Process 142 Inventory Systems 181
Temporary and Permanent Accounts 142 Accounting for Merchandise Purchases 182
Recording Closing Entries 143 Purchase Discounts 183
Post-Closing Trial Balance 144 Purchase Returns and Allowances 184
Accounting Cycle 146 Transportation Costs and Ownership Transfer 185
Classified Balance Sheet 147 Accounting for Merchandise Sales 187
Classification Structure 147 Sales of Merchandise 187
Sales Discounts 188
Classification Categories 148
Global View 150
Decision Analysis-Current Ratio 150
Appendix 4 A Reversing Entries 154 Adjusting Entries for Merchandisers 190
Sales Returns and Allowances 188
Completing the Accounting Cycle 190
Preparing Financial Statements 191
Closing Entries for Merchandisers 191
Summary of Merchandising Entries 191
Financial Statement Formats 192
Multiple-Step Income Statement 193
Single-Step Income Statement 194
Classified Balance Sheet 194
Global View 195
Decision Analysis-Acid-Test and Gross Margin
Ratios 196
Appendix 5A Periodic Inventory System 201
Appendix 5B Work Sheet-Perpetual System 205
6 Inventories and Cost of 7 Accounting Information
Sales 226 Systems 270
Inventory Basics 228 Fundamental System Principles 272
Determining Inventory Items 228 Control Principle 272
Determining Inventory Costs 229 Relevance Principle 272
Internal Controls and Taking a Physical Count 229 Compatibility Principle 273
Inventory Costing under a Perpetual System 229 Flexibility Principle 273
Cost-Benefit Principle 273
Inventory Cost t low Assumptions 230
Inventory Costing Illustration 231 Components of Accounting Systems 273
Specific Identification 231 Source Documents 274
First-In, First-Out 233 Input Devices 274
Last-In, First-Out 233 Information Processors 274
Weighted Average 234 Information Storage 274
Financial Statement Effects of Costing Methods 236 Output Devices 275
Consistency in Using Costing Methods 237 Special Journals in Accounting 275
Valuing Inventory at LCM and the Effects of Basics of Special Journals 276
Inventory Errors 237 Subsidiary Ledgers 276
Lower of Cost or Market 237 Sales Journal 278
Financial Statement Effects of Inventory Errors 238 Cash Receipts Journal 281
Global View 240
Decision Analysis-Inventory Turnover and Days
Sales in Inventory 241
Appendix 6A Inventory Costing under a Periodic Technology-Based Accounting Systems 286
Purchases Journal 283
Cash Disbursements Journal 284
General Journal Transactions 285
System 246 Computer Technology in Accounting 286
Appendix 6B Inventory Estimation Data Processing in Accounting 286
Methods 251 Computer Networks in Accounting 286
Enterprise Resource Planning Software 287
Global View 287
Decision Analysis-Segment Return on Assets 288
Appendix 7A Special Journals under a Periodic
System 292
Estimating Bad Debts-Aging of Receivables
Method 368
Notes Receivable 370
0 Cash and Internal Computing Maturity and Interest 370
Controls 314 Recognizing Notes Receivable 371
Valuing and Settling Notes 372
Internal Control 316 Disposal of Receivables 373
Purpose of Internal Control 316 Selling Receivables 373
Principles of Internal Control 317 Pledging Receivables 373
Technology and Internal Control 319 Global View 374
Limitations of Internal Control 320
Decision Analysis-Accounts Receivable Turnover 375
Control of Cash 321
Cash, Cash Equivalents, and Liquidity 321
Cash Management 321
Control of Cash Receipts 322
Control of Cash Disbursements 324 10 Plant Assets, Natural
Banking Activities as Controls 328 Resources, and
Basic Bank Services 328 Intangibles 392
Bank Statement 330
Bank Reconciliation 331 SECTION 1-PLANT ASSETS 394
Global View 334 Cost Determination 395
Decision Analysis-Days Sales Uncollected 335 Land 395
Appendix 8A Documentation and Verification 338 Land Improvements 396
Appendix 8B Control of Purchase Discounts 341 Buildings 396
Machinery and Equipment 396
Lump-Sum Purchase 396
Depreciation 397
9 Accountina for Factors in Computing Depreciation 397
Receivables 358
Depreciation Methods 398
Partial-Year Depreciation 402
Change in Estimates for Depreciation 403
Reporting Depreciation 403
Additional Expenditures 404
Recognizing Accounts Receivable 360
Valuing Accounts Receivable-Direct Write-Off
Method 363 Ordinary Repairs 404
Valuing Accounts Receivable-Allowance Method 364 Betterments and Extraordinary Repairs 405
Estimating Bad Debts-Percent of Sales Method 366
Estimating Bad Debts-Percent of Receivables
Method 367
Disposals of Plant Assets 405 Contingent Liabilities 448
Discarding Plant Assets 406 Accounting for Contingent Liabilities 448
Selling Plant Assets 406 Reasonably Possible Contingent Liabilities 448
SECTION 2-NATURAL RESOURCES 408 Uncertainties that Are Not Contingencies 449
Cost Determination and Depletion 408 Global View 449
Plant Assets Used in Extracting 409 Decision Analysis-Times Interest Earned Ratio 450
SECTION 3-INTANGIBLE ASSETS 409 Appendix 11A Payroll Reports, Records,
and Procedures 453
Cost Determination and Amortization 409
Types of Intangibles 410
Global View 412
Decision Analysis-Total Asset Turnover 413
Appendix 10A Exchanging Plant Assets 416
Known Liabilities 438
Appendix 1 IB Corporate Income Taxes 459
1L Accounting for
Partnerships 478
Partnership Form of Organization 480
Current Liabilities and
Characteristics oj Partnerships 480
Payroll Accounting 434 Organizations with Partnership Characteristics 481
Choosing a Business Form 482
Characteristics of Liabilities 436 Basic Partnership Accounting 483
Defining Liabilities 436
Classifying Liabilities 436 Organizing a Partnership 483
Uncertainty in Liabilities 437 Dividing Income or Loss 483
Partnership Financial Statements 485
Admission and Withdrawal of Partners 486
Accounts Payable 438
Sales Taxes Payable 438 Admission of a Partner 486
Unearned Revenues 439 Withdrawal of a Partner 488
Short-Term Notes Payable 439 Death °fa Partner 489
Payroll Liabilities 441 Liquidation of a Partnership 489
Multi-Period Known Liabilities 444 No Capital Deficiency 490
Estimated Liabilities 445 Capital Deficiency 491
Health and Pension Benefits 445 Global View 492
Vacation Benefits 446 Decision Analysis-Partner Return on Equity 492
Bonus Plans 446
Warranty Liabilities 446
Multi-Period Estimated Liabilities 447
Reporting of Equity 524
Statement of Retained Earnings 524
Statement of Stockholders Equity 525
16 Accounting for Reporting Stock Options 525
Corporations 506 Global View 526
Decision Analysis-Earnings per Share, Price-
Corporate Form of Organization 508 Earnings Ratio, Dividend Yield, and Book
Characteristics of Corporations 508 Value per Share 527
Corporate Organization and Management 509
Stockholders of Corporations 510
Basics of Capital Stock 511
Common Stock 512
issuing Par Value Stock 512 14 Long-Term Liabilities 550
Issuing No-Par Value Stock 513
Issuing Stated Value Stock 514 Basics of Bonds 552
Issuing Stock for Noncash Assets 514
Bond Financing 552
Dividends 515 Bond Trading 553
Cash Dividends 515 Bond-Issuing Procedures 554
Stock Dividends 516 Bond Issuances 554
Stock Splits 518
Issuing Bonds at Par 554
Preferred Stock 518 Bond Discount or Premium 555
Issuance of Preferred Stock 519 Issuing Bonds at a Discount 555
Dividend Preference of Preferred Stock 519 Issuing Bonds at a Premium 558
Convertible Preferred Stock 520 Bond Pricing 560
Callable Preferred Stock 521 Bond Retirement 561
Reasons for Issuing Preferred Stock 521
Bond Retirement at Maturity 561
Treasury Stock 522 Bmd pet-irement before Maturity 561
Purchasing Treasury Stock 522 Bond Retirement by Conversion 562
Reissuing Treasury Stock 523
Retiring Stock 524
1D Reporting the Statement
Long-Term Notes Payable 562
Installment Notes 562
Mortgage Notes and Bonds 564
Global View 565
Decision Analysis-Debt Features and the Debt-to- of Cash Flows 630
Equity Ratio 566
Appendix 14A Present Values of Bonds and Notes 570 Basics of Cash Flow Reporting 632
Appendix 14B Effective Interest Amortization 572 Purpose of the Statement of Cash Flows 632
Appendix 14C Issuing Bonds between Interest Importance of Cash Flows 632
Dates 574 Measurement of Cash Flows 633
Appendix 14D Leases and Pensions 576 Classification of Cash Flows 633
Noncash Investing and Financing 635
Format of the Statement of Cash Flows 635
Preparing the Statement of Cash Flows 636
15 Investments and Cash Flows from ODerating 638
International Operations 594 Indirect and Direct Methods of Reporting 638
Application of the Indirect Method of Reporting 639
Basics of Investments 596 Summary of Adjustments for Indirect Method 644
Motivation for Investments 596 Cash Flows from Investing 645
Classification and Reporting 597 Three-Stage Process of Analysis 645
Debt Securities: Accounting Basics 597 Analysis ofNoncurrent Assets 645
Equity Securities: Accounting Basics 598 Analysis of Other Assets 646
Reporting of Nomnfluential Investments 599 Cash Flows from Financing 647
Trading Securities 599 Three-Stage Process of Analysis 647
Held-to-Maturity Securities 600 Analysis ofNoncurrent Liabilities 647
Available-for-Sale Securities 600 Analysis of Equity 648
Reporting of Influential Investments 602 Pmvin8 Cash Balances M9
Investment in Securities with Significant Influence 602 Global View 649
Investment in Securities with Controlling Influence 603 Decision Analysis-Cash Flow Analysis 650
Accounting Summary for Investments in Securities 603 Appendix 16A Spreadsheet Preparation of the Statement
Global View 605
of Cash Mows 654
Appendix 16B Direct Method of Kcportinu Operating
Decision Analysis-Components of Return on lotal C ash I-lows 657
Assets 605
Appendix 15A Investments in International
Operations 610
Global View 706
Decision Analysis-Analysis Reporting 706
Appendix 17A Sustainable Income 710
1 / Analysis of Financial
Statements 684 Appendix A Financial Statement Information A-1
Research in Motion A-2
Basics of Analysis 686 Apple A-19
Purpose of Analysis 686 Palm A-24
Building Blocks of Analysis 687 Nokia A-29
Information for Analysis 687 Appendix B Time Value of Money B
Standards for Comparisons 688
Glossary G
Credits CR
Index IIMD-1
Tools of Analysis 688
Horizontal Analysis 688
Comparative Statements 688
Trend Analysis 691 Chart of Accounts CA
Vertical Analysis 693
Common-Size Statements 693
Common-Size Graphics 695
Ratio Analysis 696
Liquidity and Efficiency 697
Solvency 701
Profitability 702
Market Prospects 703
Summary of Ratios 704
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| indexdate | 2024-07-10T00:00:12Z |
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| language | English |
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| physical | Getr. Zählung Ill., graph. Darst. |
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| spelling | Wild, John J. Verfasser (DE-588)170171892 aut Principles of financial accounting John J. Wild ; Ken W. Shaw ; Barbara Chiappetta 20. ed. New York, NY McGraw-Hill Irwin 2011 Getr. Zählung Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier Früher u.d.T.: Larson, Kermit D.: Fundamental accounting principles Accounting Shaw, Ken W. Verfasser (DE-588)174021186 aut Chiappetta, Barbara Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024173380&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Wild, John J. Shaw, Ken W. Chiappetta, Barbara Principles of financial accounting Accounting |
| title | Principles of financial accounting |
| title_auth | Principles of financial accounting |
| title_exact_search | Principles of financial accounting |
| title_full | Principles of financial accounting John J. Wild ; Ken W. Shaw ; Barbara Chiappetta |
| title_fullStr | Principles of financial accounting John J. Wild ; Ken W. Shaw ; Barbara Chiappetta |
| title_full_unstemmed | Principles of financial accounting John J. Wild ; Ken W. Shaw ; Barbara Chiappetta |
| title_short | Principles of financial accounting |
| title_sort | principles of financial accounting |
| topic | Accounting |
| topic_facet | Accounting |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024173380&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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