Introduction to financial accounting:
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Upper Saddle River, NJ
Prentice Hall
1996
|
| Ausgabe: | 6. ed. |
| Schriftenreihe: | Prentice Hall series in accounting
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXI, 821 S. |
| ISBN: | 0132301458 |
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| 245 | 1 | 0 | |a Introduction to financial accounting |c Charles T. Horngren ; Gary L. Sundem ; John A. Elliott |
| 250 | |a 6. ed. | ||
| 264 | 1 | |a Upper Saddle River, NJ |b Prentice Hall |c 1996 | |
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Datensatz im Suchindex
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| adam_text | Brief Contents
Part One ¦ The Fundamentals of Accounting
^^^| Entities and Balance Sheets 1
IEH Income Measurement: The Accrual Basis 39
|Q| The Recording Process: Journals and Ledgers 87
^^^| Accounting Adjustments and Financial Statement Preparation 135
^^^| Accounting Cycle: Recording and Formal Presentation 179
Part Two ¦ Major Elements of Basic Financial Statements
BQH Sales Revenue, Cash, and Accounts Receivable 237
^^^| Valuing Inventories, Cost of Goods Sold, and Gross Profit 269
^^H Internal Control and Ethics 327
IQI Long Lived Assets and Depreciation 377
B^l Liabilities and Interest 427
H^l Statement of Cash Flows 487
BQI Stockholders Equity 539
Part Three ¦ Additional Elements of Financial Statements
B^l Intercorporate Investments, including Consolidations 585
|Q3i| Income Taxes, Including Interperiod Allocation 635
^^^| Analysis of Financial Statements 673
^^^| Financial Statements: Conceptual Framework and Income
Measurement 729
Appendix A: Wal Mart Annual Report 775
Appendix B: Recommended Readings 793
Glossary 795
Index 809
Contents
Preface xv
Part One ¦ The Fundamentals of Accounting
^H| Entities and Balance Sheets 1
The Nature of Accounting 2
Watching the Earnings Announcements 5
The Balance Sheet 7
Generally Accepted Accounting Principles and Basic Concepts 9
Balance Sheet Transactions 10
Types of Ownership 17
Credibility and the Role of Auditing 21
The Accounting Profession 24
Summary Problems for Your Review 26
Highlights to Remember 28
Accounting Vocabulary 28
^Q| Income Measurement: The Accrual Basis 39
Introduction to Income Measurement 40
Methods for Measuring Income 44
H Accrual versus Cash Accounting for Governments 44
The Income Statement 50
Statement of Cash Flows 52
Summary Problem for Your Review 54
Accounting for Dividends and Retained Income 57
Summary Problem for Your Review 62
The Language of Accounting in the Real World 63
More on Nonprofit Organizations 64
More on Generally Accepted Accounting Principles (GAAP) 65
Four Popular Financial Ratios 67
Highlights to Remember 70
Accounting Vocabulary 71
^1^1 The Recording Process: Journals and Ledgers 87
The Double Entry Accounting System 88
The Debit Credit Language 91
Recording Transactions: Journals and Ledgers 91
Analyzing Transactions for the Journal and Ledger 96
Recording Transactions in the Journal and Ledger 103
Preparing the Trial Balance 104
Effects of Errors 108
Incomplete Records 109
Data Processing and Computers 110
¦ Computers Have Changed Accounting 111
More on Generally Accepted Accounting Principles 112
Summary Problems for Your Review 113
Highlights to Remember 118
Accounting Vocabulary 119
|^^| Accounting Adjustments and Financial Statement
Preparation 135
Adjustments to the Accounts 136
I. Expiration of Unexpired Costs 137
II. Earning of Unearned Revenues 137
I Franchises and Revenue Recognition 139
III. Accrual of Unrecorded Expenses 140
IV. Accrual of Unrecorded Revenues 144
The Adjusting Process in Perspective 145
Summary Problem for Your Review 147
Classified Balance Sheet 149
¦ Managing Working Capital 153
Income Statement 155
¦ Financial Statement Classification 157
Profitability Evaluation Ratios 158
Summary Problem for Your Review 160
Highlights to Remember 161
Accounting Vocabulary 162
JQH Accounting Cycle: Recording and Formal Presentation 179
The Accounting Cycle 180
Statement of Cash Flows 195
Closing the Accounts 196
¦ How Long Does It Take to Close the Books? 198
Auditing the Financial Statements 201
Summary Problems for Your Review 202
Highlights to Remember 203
Appendix 5A: The Work Sheet 204
Appendix 5B: Variety in Data Processing and Journalizing 208
Appendix 5C: Processing Data Using Special Journals 211
Accounting Vocabulary 216
Part Two ¦ Major Elements of Basic Financial Statements
m Sales Revenue, Cash, and Accounts Receivable 237
Recognition of Sales Revenue 238
Measurement of Sales Revenue 239
Cash 244
Credit Sales and Accounts Receivable 246
I Latin American Debt Crisis 247
Measurement of Uncollectible Accounts 248
Assessing the Level of Accounts Receivable 254
Summary Problems for Your Review 255
Highlights to Remember 257
Accounting Vocabulary 257
|QH Valuing Inventories, Cost of Goods Sold, and Gross Profit 269
Gross Profit and Cost of Goods Sold 270
Perpetual and Periodic Inventory Systems 271
¦ The Classic Salad Oil Swindle 274
Cost of Merchandise Acquired 274
Comparing Accounting Procedures for Periodic and Perpetual
Inventory Systems 276
Principal Inventory Valuation Methods 278
Choosing and Using Inventory Methods 281
¦ Paying FIFO Taxes: Your Favorite Charity 284
Characteristics and Consequences of LIFO 285
Lower of Cost or Market Method 288
Effects of Inventory Errors 291
The Importance of Gross Profits 293
Summary Problems for Your Review 298
Highlights to Remember 302
Appendix 7: Inventory in a Manufacturing Environment 302
Accounting Vocabulary 304
1^1 Internal Control and Ethics 327
Overview of Internal Control 329
¦ The ,770 Overdraft 330
The Audit Committee 333
Checklist of Internal Control 334
H Reengineering the Accounting Function 339
Effects of Computers on Internal Control 340
Examples of Internal Control 341
Ethics and Internal Control 344
Summary Problems for Your Review 348
Highlights to Remember 350
Appendix 8A: Internal Control of Cash 351
Appendix 8B: Inventory Control via Retail Method, Cost Ratios,
and Cutoffs 355
Accounting Vocabulary 358
|Q| Long Lived Assets and Depreciation 377
Overview of Long Lived Assets 378
Acquisition Cost of Tangible Assets 379
Depreciation Methods 381
Income Tax Reporting and Shareholder Reporting 385
Depreciation and Cash Flow 387
Other Factors Affecting Depreciation 390
Expenses versus Expenditures 392
¦ To Capitalize or Not to Capitalize 393
Gains and Losses on Sales of Fixed Assets 395
Depletion of Natural Resources 397
Amortization of Intangible Assets 397
Summary Problems for Your Review 402
Highlights to Remember 405
Accounting Vocabulary 406
^^Q| Liabilities and Interest 427
Liabilities in Perspective 428
Accounting for Current Liabilities 430
I Estimating Litigation Liabilities 431
Long Term Liabilities 435
Accounting for Bond Transactions 439
¦ Chrysler Bonds: 1982 1993 440
Pensions and Other Postretirement Benefits 450
Contingent Liabilities 451
Debt Ratios and Interest Coverage Ratios 452
Summary Problems for Your Review 454
Highlights to Remember 457
Appendix 10A: Compound Interest, Future Value, and Present
Value 458
Appendix 10B: Accounting for Leases 462
Accounting Vocabulary 469
B^| Statement of Cash Flows 487
Overview of Statement of Cash Flows 488
¦ The Cash Crunch 489
Transactions Affecting Cash Flows from All Sources 493
The Eco Bag Company—A More Detailed Example 495
Preparing a Statement of Cash Flows—The Direct Method 497
¦ Cash Flows, or Does It? 503
Preparing a Statement of Cash Flows—The Indirect Method 504
Summary Problems for Your Review 507
Highlights to Remember 512
Appendix 11A: More on the Statement of Cash Flows 513
Appendix 1 IB: T Account Approach to Statement of Cash
Flows 515
Accounting Vocabulary 516
BEB Stockholders Equity 539
Stockholders Equity in Perspective 540
Preferred Stock 543
Cash Dividends 547
Distributions of Additional Stock 548
Repurchase of Shares 554
¦ Why Buy Back Your Own Shares? 558
Other Issuances of Common Stock 560
Retained Income Restrictions 562
Stock Options 564
Financial Ratios Related to Stockholders Equity 564
Summary Problems for Your Review 566
Highlights to Remember 568
Accounting Vocabulary 569
Part Three ¦ Additional Elements of Financial Statements
US Intercorporate Investments, Including Consolidations 585
An Overview of Corporate Investments 586
M Corporate Marriage and Divorce 587
Short Term Investments 587
Long Term Investments in Bonds 591
The Market and Equity Methods for Intercorporate Investments 593
Consolidated Financial Statements 596
¦ To Consolidate or Not to Consolidate 597
¦ Who Controls Whom? 604
Purchased Goodwill 605
Perspective on Consolidated Statements 609
Recapitulation of Investments in Equity Securities 611
Summary Problems for Your Review 613
Highlights to Remember 616
Appendix 13: Pooling of Interests 616
Accounting Vocabulary 621
HQ| Income Taxes, Including Interperiod Allocation 635
An Overview of Income Taxes 636
Differences between Tax and Shareholder Reporting 637
Tax Depreciation Procedures 642
Deferred Federal Income Taxes 644
¦ What Is Income Tax Expense? 645
¦ Taxes Internationally 652
Additional Features of the U.S. Tax Law 652
Summary Problems for Your Review 654
Highlights to Remember 657
Appendix 14: Accounting for Investment Tax Credits 657
Accounting Vocabulary 660
^^^| Analysis of Financial Statements 673
Sources of Information about Companies 674
Objectives of Financial Statement Analysis 676
Evaluating Trends and Components of the Business 676
¦ The Truth, the Whole Truth ... 682
Financial Ratios 687
¦ Ratios 690
Operating Performance and Financial Performance 693
Prominence of Earnings per Share 699
Disclosure of Nonrecurring Items 701
Efficient Markets and Investor Decisions 705
Foreign Currency Issues 707
Summary Problem for Your Review 709
Highlights to Remember 711
Accounting Vocabulary 712
^^^| Financial Statements: Conceptual Framework and Income
Measurement 729
Part One: Conceptual Framework of Accounting 730
FASB s Conceptual Framework 730
Choosing among Reporting Alternatives 733
Accounting Standards throughout the World 736
¦ U.S. GAAP versus Swedish GAAP 740
Part Two: Variations in Income Measurement 741
Historical Cost Income Measurement 742
Income Measurement and Price Changes 745
Measurement Alternatives under Changing Prices 747
Summary Problems for Your Review 755
Highlights to Remember 757
Accounting Vocabulary 758
Appendix A: Wal Mart Annual Report 775
Appendix B: Recommended Readings 793
Glossary 795
Index 809
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| spelling | Horngren, Charles T. 1926-2011 Verfasser (DE-588)129194565 aut Introduction to financial accounting Charles T. Horngren ; Gary L. Sundem ; John A. Elliott 6. ed. Upper Saddle River, NJ Prentice Hall 1996 XXI, 821 S. txt rdacontent n rdamedia nc rdacarrier Prentice Hall series in accounting Comptabilité ram États financiers ram Accounting Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Finanzbuchhaltung (DE-588)4113562-3 gnd rswk-swf 1\p (DE-588)4123623-3 Lehrbuch gnd-content Finanzbuchhaltung (DE-588)4113562-3 s Rechnungswesen (DE-588)4048732-5 s 2\p DE-604 DE-604 Sundem, Gary L. Verfasser aut Elliott, John A. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007275488&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Horngren, Charles T. 1926-2011 Sundem, Gary L. Elliott, John A. Introduction to financial accounting Comptabilité ram États financiers ram Accounting Rechnungswesen (DE-588)4048732-5 gnd Finanzbuchhaltung (DE-588)4113562-3 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4113562-3 (DE-588)4123623-3 |
| title | Introduction to financial accounting |
| title_auth | Introduction to financial accounting |
| title_exact_search | Introduction to financial accounting |
| title_full | Introduction to financial accounting Charles T. Horngren ; Gary L. Sundem ; John A. Elliott |
| title_fullStr | Introduction to financial accounting Charles T. Horngren ; Gary L. Sundem ; John A. Elliott |
| title_full_unstemmed | Introduction to financial accounting Charles T. Horngren ; Gary L. Sundem ; John A. Elliott |
| title_short | Introduction to financial accounting |
| title_sort | introduction to financial accounting |
| topic | Comptabilité ram États financiers ram Accounting Rechnungswesen (DE-588)4048732-5 gnd Finanzbuchhaltung (DE-588)4113562-3 gnd |
| topic_facet | Comptabilité États financiers Accounting Rechnungswesen Finanzbuchhaltung Lehrbuch |
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