Financial accounting:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Boston u.a.
Houghton Mifflin
1992
|
| Ausgabe: | 4. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Getr. Zählung graph. Darst. |
| ISBN: | 0395473012 |
Internformat
MARC
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| 100 | 1 | |a Needles, Belverd E. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Financial accounting |c Belverd E. Needles |
| 250 | |a 4. ed. | ||
| 264 | 1 | |a Boston u.a. |b Houghton Mifflin |c 1992 | |
| 300 | |a Getr. Zählung |b graph. Darst. | ||
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Datensatz im Suchindex
| _version_ | 1804124546245066752 |
|---|---|
| adam_text | Contents
Notes:
The topic of income tax is integrated throughout the book. It is covered at
those points where it is relevant to the discussion.
Each chapter concludes with a Chapter Review consisting of Review of
Learning Objectives, Review of Concepts and Terminology, and Review
Problem with Answer. Each set of Chapter Assignments includes Discussion
j Questions, Communication Skills Exercises, Classroom Exercises, Interpreta
I tion Cases from Business, A and B Problem Sets and one or more Financial
f Decision Case.
j
| Preface xix
j PART ONE 1 Accounting as an Information System 2
1 « . Decision Point: Gerber Products Company 2
Accounting . e J
i Model Accounting Defined 3
! Accounting Information and Decision Making 5
i Decision Makers: The Users of Accounting
Information 6
Financial and Management Accounting 10
Accounting Measurement 14
The Corporation as a Separate Entity 16
Decision Point: Santini Tours Company 17
Financial Position and the Accounting Equation 20
Accounting Communication Through Financial
Statements 29
Professional Ethics and the Accounting Profession 33
Chapter Review 38
Chapter Assignments 43
Interpretation Cases from Business 50
Public Service Electric Gas Company 50
Merrill Lynch Co., Inc. 51
Ponderosa, Inc. 52
Financial Decision Case 57
Murphy Lawn Services, Inc. 57
viii Contents 2 Measuring and Recording Business
Transactions 59
Decision Point: UAL Corporation and The Boeing
Company 59
Measurement Issues 60
Accounts 62
The Double Entry System: The Basic Method of
Accounting 68
Decision Point: American Collegiate Sales Corporation 77
Recording Transactions 79
The Trial Balance 82
Some Notes on Presentation Techniques 85
Chapter Review 85
Chapter Assignments 92
Communication Skills Exercises 93
The Foxboro Company 93
Paramount Communications Inc. 93
Penn Office Supplies Corporation 94
Interpretation Cases from Business 100
First Chicago Corporation 100
Stauffer Chemical Company 100
Yellow Freight System, Inc. of Delaware 101
Financial Decision Cases 110
Ruiz Repair Service, Inc. 110
Shelley Corporation 111
3 Business Income and Adjusting Entries 113
Decision Point: Never Flake, Inc. 113
The Measurement of Business Income 114
The Adjustment Process 119
Decision Point: Joan Miller Advertising Agency, Inc. 129
Summary of the Accounting System 130
Chapter Review 133
Chapter Assignments 141
Communication Skills Exercises 141
Takashimaya Company, Limited 141
Central Appliance Service Co., Inc. 142
Lyric Opera of Chicago 142
Exxon Corp. 142
Interpretation Cases from Business 147
Orion Pictures Corporation 147
The Sperry Hutchinson Co., Inc. 148
City of Chicago 149
Financial Decision Cases 161
Jamison Hotel/Restaurant News, Inc. 161
Lockyer Systems, Inc. 161
Contents ix
4 Completing the Accounting Cycle 164
Decision Point: Maintenance Management, Inc. 164
The Work Sheet: A Tool of Accountants 165
Steps in Preparing the Work Sheet 166
Uses of the Work Sheet 173
Required Closing Entries 178
The Post Closing Trial Balance 182
Reversing Entries: Optional First Step of the Next
Accounting Period 182
Chapter Review 187
Chapter Assignments 189
Communication Skills Exercises 190
Ocean Oil Services Corporation 190
Way Heaters, Inc. 190
Interpretation Cases from Business 194
H R Block, Inc. 194
Halliburton Company 195
Financial Decision Case 207
Donna s Quik Type, Inc. 207
5 Accounting for Merchandising Operations 209
Decision Point: Target Stores 209
Income Statement for a Merchandising Concern 210
Revenues from Sales 212
Cost of Goods Sold 215
Decision Point: High Country, Inc. (Part 1) 222
Operating Expenses 223
Income Statement Illustrated 224
Handling Merchandise Inventory at the End
of the Accounting Period 224
Work Sheet for a Merchandising Concern: Closing
Entry Method 227
Internal Control Structure: Basic Elements
and Procedures 231
Decision Point: High Country, Inc. (Part 2) 231
Internal Control Over Merchandising Transactions 234
Chapter Review 241
Chapter Assignments 248
Communication Skills Exercises 250
Village TV and TV Warehouse 250
The Book Nook (Part 1) 251
The Book Nook (Fart 2) 251
Interpretation Cases from Business 256
Wal Mart vs. Kmart 256
Best Products, Inc. 256
J. Walter Thompson Co. 257
x Contents Financial Decision Cases 268
Jefferson Jeans Company 268
Gabhart s 269
PART TWO 6 Accounting Concepts and Classified
Measuring Financial Statements 272
. Decision Point: The Gap, Inc. 272
. * Objectives of Financial Information 273
. . ..? . Qualitative Characteristics of Accounting
*, Information 274
„ i i i . i Conventions to Aid Interpretation of Financial
Stockholders T r ~.n,
P . Information £/o
Financial Accounting Concepts and Ethical
Reporting 279
Classified Balance Sheet 282
Forms of the Income Statement 287
Other Financial Statements 290
Using Classified Financial Statements 292
The Annual Report of a Major Corporation 299
Chapter Review 311
Chapter Assignments 317
Communication Skills Exercises 318
Mackey Electronics 318
Mason Parking 318
Salem Software 318
Treon Microsystems, Inc. 319
Interpretation Cases from Business 324
Toys R Us, Inc. (Part 1) 324
Albertson s, Inc., A P, and American Stores
Co. 325
Toys R Us, Inc. (Part 2) 325
Wellcome pic 326
Financial Decision Cases 333
Josephina Tapestries, Inc. 333
First National Bank 334
7 Short Term Liquid Assets 336
Decision Point: Bell Atlantic Corporation 336
Accounting for Cash and Short Term Investments 337
Accounting for Accounts Receivable 340
Decision Point: Flcctwood Enterprises, Inc. 350
Accounting for Notes Receivable 353
Decision Point: Marriott Corporation 360
Control of Cash Transactions 360
Contents xi
Chapter Review 367
Chapter Assignments 372
Communication Skills Exercises 374
Academia Publishing Company 374
Mitsubishi Corporation 374
Siegel Appliances, Inc. 374
Interpretation Cases from Business 379
Winton Sharrer Co. 379
AmeriBank 380
Chrysler Corporation 381
Financial Decision Cases 392
Golina Christmas Tree Company 392
Elliot Electronics, Inc. 393
8 Inventories 395
Decision Point: Amoco Corporation (Part 1) 395
Inventories and Income Determination 396
Inventory Measurement 400
Pricing the Inventory at Cost 401
Decision Point: Amoco Corporation (Part 2) 408
Application of the Perpetual Inventory System 409
Valuing the Inventory at the Lower of Cost or
Market (LCM) 412
Valuing Inventory by Estimation 414
Chapter Review 416
Chapter Assignments 421
Communication Skills Exercises 422
Flare, Inc. 422
LIFO Inventory Method 422
The Foot Joint, Inc. 423
Interpretation Cases from Business 427
Crazy Eddie Inc. 427
Hershey Foods Corporation 428
General Motors 428
Financial Decision Cases 434
RTS Company 434
Kyoto Trading Company 435
9 Long Term Assets: Acquisition and
Depreciation 436
Decision Point: H. J. Heinz Cotnpany 436
Long Term Assets 437
Acquisition Cost of Property, Plant,
and Equipment 439
xii Contents
Accounting for Depreciation 442
Methods of Computing Depreciation 444
Special Problems of Depreciating Plant Assets 448
Decision Point: Choice of Depreciation Methods and
Income Taxes: 600 Large Companies 454
Capital Expenditures and Revenue Expenditures 454
Disposal of Depreciable Assets 457
Accounting for Natural Resources 463
Accounting for Intangible Assets 465
Chapter Review 469
Chapter Assignments 474
Communication Skills Exercises 476
General Motors Corporation 476
Ford Motor Company 476
Goodyear Tire Rubber Company 477
Quaker Oats Company 477
Interpretation Cases from Business 482
Century Steelworks Company 482
Pan American World Airways, Inc. 483
Ocean Drilling and Exploration Company
(ODECO) 484
Financial Decision Cases 493
Hyde Computer Company 493
Daniels Gravel Company 494
Conway Enterprises 494
10 Current Liabilities and the Time Value
of Money 496
Decision Point: USAir Group, Inc. 496
Nature and Measurement of Liabilities 497
Common Categories of Current Liabilities 498
Contingent Liabilities 507
The Time Value of Money 508
Present Value 511
Time Periods 514
Decision Point: Safety Net Corporation 515
Applications of Present Value to
Accounting 517
Chapter Review 523
Chapter Assignments 527
Communication Skills Exercises 528
Stanhome Inc. 528
America South Airways 529
St. Louis Browns 529
Contents xiii
Interpretation Cases from Business 534
Trans World Airlines, Inc. (TWA) 534
Texaco, Inc. 535
Internal Revenue Service 536
Financial Decision Cases 542
Highland Television Repair 542
O Hara Machine Works, Inc. 543
11 Long Term Liabilities 544
Decision Point: RJR Nabisco 544
Nature of Bonds 546
Accounting for Bonds Payable 547
Amortizing Bond Discounts 551
Amortizing Bond Premiums 556
Other Bonds Payable Issues 560
Decision Point: Inco Limited 565
Other Long Term Liabilities 566
Chapter Review 573
Chapter Assignments 579
Communication Skills Exercises 580
RJR Nabisco 580
Sumitomo Corporation 580
Federal Express Corporation 580
MidStates Financial Corporation 581
Interpretation Cases from Business 585
Times Mirror Company 585
Franklin Savings Association 585
UAL Corporation 586
Financial Decision Cases 592
J.C. Penney Company, Inc. 592
Gianni Chemical Corporation 593
12 Contributed Capital 594
Decision Point: Time Warner, Inc. 594
The Corporation 595
Organization Costs 598
The Components of Stockholders Equity 599
Decision Point: J.C. Penney Company, Inc. 606
Accounting for Stock Issuance 606
Exercise of Stock Options 612
Chapter Review 613
Chapter Assignments 619
Communication Skills Exercises 619
UAL Corporation 620
Tucson Electric Company 620
xiv Contents
Interpretation Cases from Business 623
United Airlines 623
Navistar International Corporation I 624
Navistar International Corporation II 625
The Limited, Inc. 625
Financial Decision Case 631
Northeast Servotech Corporation 631
13 Retained Earnings and Corporate
Income Statements 633
Decision Point: International Business Machines
Corporation (IBM) 633
Retained Earnings Transactions 634
Restrictions on Retained Earnings 643
Statement of Stockholders Equity 644
Stock Values 645
Decision Point: Eastman Kodak Company 647
Corporate Income Statement 648
Chapter Review 657
Chapter Assignments 664
Communication Skills Exercises 665
Athey Products Corporation 665
Atlantic Richfield Company 665
McDonnell Douglas Corporation 666
Interpretation Cases from Business 671
Lockheed Corporation 671
Jackson Electronics, Inc. 672
Sara Lee Corporation 673
Ford Motor Company 673
Financial Decision Cases 681
Dasbol Corporation 681
Metzger Steel Corporation 682
Comprehensive Problem: Sundial Corporation 684
PART 14 The Statement of Cash Flows 688
THRFF
c . . Decision Point: Marriott Corporation 688
Special n T7 i / .
o i I urposes, Uses, and Components
A°* p ¦ * f of the Statement °f Cash Flows 689
...•.• r Preparing the Statement of Cash Flows 693
Infonmtion Decision Point: Survey of Large Companies 697
Interpretation of the Statement of
Cash Flows 709
Preparing the Work Sheet 712
Contents xv
Chapter Review 718
Chapter Assignments 725
Communication Skills Exercises 726
United States Surgical
Corporation 726
Tandy Corporation 726
Interpretation Cases from Business 733
National Communications, Inc. 733
Airborne Freight Corporation 734
Financial Decision Cases 746
Dru s Exercise Shop 746
Adams Print Gallery 747
15 Financial Statement Analysis 749
Decision Point: Moody s Investors Service 749
Objectives of Financial Statement Analysis 750
Standards for Financial Statement Analysis 752
Decision Point: Eastman Kodak Company 753
Sources of Information 754
Evaluating a Company s Quality of Earnings 756
Tools and Techniques of Financial Analysis 759
Survey of Commonly Used Ratios 767
Chapter Review 776
Chapter Assignments 783
Communication Skills Exercises 784
Helene Curtis 784
International Business Machines Corporation 784
Motorola, Inc. 785
Interpretation Cases from Business 792
Walt Disney Company 792
Ford Motor Company I 793
Ford Motor Company II 793
Financial Decision Cases 805
Tedtronics Corporation 805
Great Lakes Seafood Restaurant, Inc. 805
16 International Accounting and
Intercompany Investments 808
Decision Point: Schneider S.A. and Square D Company
(Part 1) 808
International Accounting 809
Decision Point: Schneider S.A. and Square D Company
(Part 2) 817
xvi Contents
Long Term Intercompany Investments 818
Consolidated Financial Statements 824
Chapter Review 832
Chapter Assignments 835
Communication Skills Exercises 837
Compagnie Generale des Etablissements
Michelin 837
Japan Air Lines 837
Masco Corporation 837
Interpretation Cases from Business 841
Maxwell Communication Corporation pic 841
General Electric Company and RCA 843
USX and Marathon Oil 844
Financial Decision Cases 851
San Antonio Corporation 851
Metropolitan Stores Corporation 852
Appendix A Accounting for Unincorporated
Businesses Ap 1
Accounting for Sole Proprietorships Ap 1
Accounting for Partnerships Ap 2
Questions Ap 14
Exercises Ap 15
Problems Ap 16
Appendix B Overview of Governmental and
Not for Profit Accounting Ap 18
Governmental, Not for Profit, and Business
Accounting Ap 18
Modified Accrual Accounting Ap 20
Not for Profit Organizations Ap 23
Summary Ap 25
Questions Ap 25
Exercises Ap 28
Problem Ap 29
Appendix C Special Purpose Journals Ap 30
Types of Special Purpose Journals Ap 30
Questions Ap 45
Exercises Ap 45
Problems Ap 48
Contents xvii
Appendix D Introduction to Payroll Accounting Ap 52
Liabilities for Employee Compensation Ap 53
Liabilities for Employee Payroll Withholdings Ap 53
Computation of an Employee s Take Home Pay:
An Illustration Ap 56
Liabilities for Employer Payroll Taxes Ap 58
Payment of Payroll and Payroll Taxes Ap 59
Questions Ap 59
Exercises Ap 60
Problems Ap 61
Appendix E Accounting for Bond
Investments Ap 64
Purchase of Bonds Between Interest Dates Ap 64
Amortization of Premium or Discount Ap 65
Sale of Bonds Ap 67
Questions Ap 68
Exercise Ap 68
Problems Ap 68
Appendix F Future Value and Present Value
Tables Ap 70
Index of Company Names 1 1
Subject Index 1 3
|
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| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 4. ed. |
| format | Book |
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| id | DE-604.BV010150596 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T17:47:23Z |
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| isbn | 0395473012 |
| language | English |
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| spelling | Needles, Belverd E. Verfasser aut Financial accounting Belverd E. Needles 4. ed. Boston u.a. Houghton Mifflin 1992 Getr. Zählung graph. Darst. txt rdacontent n rdamedia nc rdacarrier Accounting Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006742296&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Needles, Belverd E. Financial accounting Accounting Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4048732-5 |
| title | Financial accounting |
| title_auth | Financial accounting |
| title_exact_search | Financial accounting |
| title_full | Financial accounting Belverd E. Needles |
| title_fullStr | Financial accounting Belverd E. Needles |
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| topic | Accounting Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Accounting Rechnungswesen |
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