Verfügbarkeit: Financial accounting

Financial accounting:

Gespeichert in:

Bibliographische Detailangaben
Hauptverfasser:	Libby, Robert (VerfasserIn), Libby, Patricia A. (VerfasserIn), Short, Daniel G. (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	Boston [u.a.] Irwin McGraw-Hill 1998
Ausgabe:	2. ed., internat. ed.
Schlagworte:	Accounting Corporations > Accounting Financial statements Jahresabschluss Finanzbuchhaltung Rechnungswesen Entscheidungsfindung Körperschaftsteuer Rechnungslegung Steuer Lehrbuch
Online-Zugang:	Inhaltsverzeichnis
Beschreibung:	XLIV, 815 S. Ill., graph. Darst.
ISBN:	0256245681 0071153853

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Datensatz im Suchindex

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adam_text	Contents in Brief CHAPTER ONE Financial Statements and Business Decisions 2 CHAPTER TWO Investing and Financing Decisions and the Balance Sheet 52 CHAPTER THREE Operating Decisions and the Income Statement 108 C HAPTE R FOUR The Adjustment Process and Financial Statements 170 CHAPTER FIVE The Communication of Accounting Information 234 CHAPTER SIX Reporting and Interpreting Sales Revenue, Receivables, and Cash 296 CHAPTER SEVEN Reporting and Interpreting Cost of Goods Sold and Inventory 354 CHAPTER EIGHT Reporting and Interpreting Property, Plant, and Equipment; Natural Resources; and Intangibles 414 CHAPTER NINE Reporting and Interpreting Liabilities 470 CHAPTER TEN Reporting and Interpreting Bonds 520 CHAPTER ELEVEN Reporting and Interpreting Owners Equity 562 CHAPTER TWELVE Reporting and Interpreting Investments in Other Corporations 612 CHAPTER THIRTEEN Statement of Cash Flows 652 CHAPTER FOURTEEN Analyzing Financial Statements 700 APPENDIX A 744 APPENDIX B Toys R Us Annual Report 747 APPENDIX C The Formal Recordkeeping System 774 GLOSSARY 792 ILLUSTRATION CREDITS 799 INDEX 801 Contents CHAPTER ONE Financial Statements and Business Decisions 2 MAXIDRIVE CORPORATION 3 The Objectives of Financial Accounting 4 Business Background 5 Understanding the Players 5 Understanding the Business Operations 5 Reflecting Business Operations in Financial Statements 6 Overview 7 The Balance Sheet 8 FINANCIAL ANALYSIS Interpreting Assets on the Balance Sheet 10 FINANCIAL ANALYSIS Interpreting Liabilities on the Balance Sheet 11 FINANCIAL ANALYSIS Interpreting Shareholders Equity on the Balance Sheet 12 SELF STUDY QUIZ 12 The Income Statement 13 FINANCIAL ANALYSIS Analyzing the Income Statement: Beyond the Bottom Line 15 SELF STUDY QUIZ 15 Statement of Retained Earnings 16 FINANCIAL ANALYSIS Interpreting Retained Earnings 17 Statement of Cash Flows 17 FOCUS ON CASH FLOWS Interpreting the Cash Flow Statement 19 » b a SELF STUDY QUIZ 19 Notes 20 FINANCIAL ANALYSIS Management Uses of Financial Statements 20 The Fraud 20 Determining the Purchase Price for Maxidrive 21 KEY RATIO: PRICE/EARNINGS 22 Responsibilities for the Accounting Communication Process 22 Generally Accepted Accounting Principles 23 REAL WORLD EXCERPT Accounting Today 24 INTERNATIONAL PERSPECTIVE Are Generally Accepted Accounting Principles Similar in Other Countries? 25 REAL WORLD EXCERPT The Wall Street Journal 25 Management Responsibility and the Demand for Auditing 26 Ethics, Reputation, and Legal Liability 27 Epilogue 28 Demonstration Case 29 Summary 31 Chapter Supplement A: Types of Business Entities 32 Chapter Supplement B: Employment in the Accounting Profession Today 32 Key Ratios 34 Key Terms 34 Questions 35 Exercises 36 Problems 44 Cases and Projects 46 CHAPTER TWO Investing and Financing Decisions and the Balance Sheet 52 SBARRO. INC. 53 Business Background 54 Overview of the Conceptual Framework 54 Concepts Emphasized in Chapter 2 55 FINANCIAL ANALYSIS Unrecorded but Valuable Assets 58 QUESTION OF ETHICS Environmental Liabilities 58 FINANCIAL ANALYSIS Financing Strategies 59 KEY RATIO: DEBT TO EQUITY 59 What Business Activities Cause Changes in Financial Statement Amounts? 60 Nature of Business Transactions 60 Accounts 60 INTERNATIONAL PERSPECTIVE Understanding the Meaning of Account Titles in Foreign Financial Statements 61 ¦«, m 9 SELF STUDY QUIZ 62 How Do Transactions Affect Accounts? 62 Transaction Analysis 63 ^ .V. S SELF STUDY QUIZ 67 How Do Companies Keep Track of Account Balances? 68 The Direction of Transaction Effects 69 The Debit Credit Framework 69 Analytical Tool: The Journal Entry 70 Analytical Tool: The T Account 70 Transaction Analysis Illustrated 71 SELF STUDY QUIZ 73 FINANCIAL ANALYSIS Inferring Business Activities from T Accounts 75 Balance Sheet Preparation 75 FINANCIAL ANALYSIS Comparing Companies in the Same Industry 75 FOCUS ON CASH FLOWS 77 SELF STUDY QUIZ 78 Some Misconceptions 78 Demonstration Case 79 Summary 81 Key Ratios 82 Key Terms 82 Questions 83 Exercises 84 Problems 97 Cases and Projects 102 CHAPTER THREE Operating Decisions and the Income Statement 108 SBARRO. INC. 109 Business Background 110 Return to the Conceptual Framework 111 Concepts Emphasized in Chapter 3 112 Income Measurement 115 The Operating Cycle 115 FINANCIAL ANALYSIS Short Tenn Debt Financing and the Operating Cycle 116 Accrual Basis of Accounting 117 REAL WORLD EXCERPT Sbarro, Inc., Annual Report 119 SELF STUDY QUIZ 119 QUESTION OF ETHICS Management s Incentives to Violate the Revenue Principle 120 it * 3 SELF STUDY QUIZ 122 The Accounting Cycle 123 Completion of the Transaction Analysis Model 125 FINANCIAL ANALYSIS The Feedback Value of Accounting Information 126 Transaction Analysis Rules 127 Transaction Analysis Illustrated 127 SELF STUDY QUIZ 129 Preparation of the Income Statement and Statement of Stockholders Equity 130 INTERNATIONAL PERSPECTIVE Reporting Financial Information by Geographic Segments 131 REAL WORLD EXCERPT General Motors Corporation Annual Report 131 FOCUS ON CASH FLOWS 135 SELF STUDY QUIZ 135 FINANCIAL ANALYSIS Analyzing Your Return on Investment 136 KEY RATIO: RETURN ON INVESTMENT 136 Epilogue 136 FINANCIAL ANALYSIS Company Wins Workers Loyalty by Opening Its Books 136 Demonstration Case 137 Summary 140 Key Ratios 141 Key Terms 141 Questions 142 Exercises 143 Problems 157 Cases and Projects 162 CHAPTER FOUR The Adjustment Process and Financial Statements 170 SBARRO, INC. 171 Business Background 172 The Trial Balance 173 Adjusting Entries 176 Deferrals 176 FINANCIAL ANALYSIS An Optional Recordkeeping Efficiency 178 Accruals 179 FINANCIAL ANALYSIS Accruals and Deferrals: The Keys to Financial Reporting Strategy 181 Adjusting Entries Illustrated 182 Adjusting Deferral Accounts 182 Adjusting Accrual Accounts 185 SELF STUDY QUIZ 186 FINANCIAL ANALYSIS End of Period Adjustments and Auditing 187 Financial Statement Preparation 189 Income Statement 190 KEY RATIO: EARNINGS PER SHARE 190 Statement of Stockholders Equity 192 Balance Sheet 192 Statement of Cash Flows 193 FOCUS ON CASH FLOWS 194 FINANCIAL ANALYSIS Cash Flow from Operations, Net Income, and Financial Analysis 194 QUESTION OF ETHICS Incentives, Accruals, and Ethics 194 The Closing Process 195 The Accounting Cycle and Communication Process 196 Demonstration Case 197 Summary 202 Key Ratios 203 Key Terms 203 Questions 204 Exercises 205 Problems 215 Cases and Projects 227 CHAPTER FIVE The Communication of Accounting Information 234 CALLAWAY GOLF 235 Business Background 236 Players in the Accounting Communication Process 237 Managers (CEO, CFO, and Accounting Staff) 238 Auditors 238 Information Intermediaries: Analysts and Information Services 239 REAL WORLD EXCERPT Bloomberg Business News 240 QUESTION OF ETHICS It Pays to Be a Wary Investor 240 FINANCIAL ANALYSIS Information Services: Uses in Marketing, Classwork, and Job Search 242 Government Regulators 242 Users: Institutional and Private Investors, Creditors, and Others 243 QUESTION OF ETHICS Conflicting Interests of Managers, Stockholders, and Creditors 243 Guiding Principles for Communicating Useful Information: The Remaining Parts of the Conceptual Framework 244 Qualitative Characteristics of Financial Information 244 Full Disclosure Principle 246 Constraints of Accounting Measurement 246 SELF STUDY QUIZ 247 A Closer Look at Financial Statement Formats 248 A Classified Balance Sheet 248 FINANCIAL ANALYSIS Liquidity, Current Ratio, and Debt Contracts 252 KEY RATIO: CURRENT RATIO 252 Classified Income Statements 253 KEY RATIO: GROSS PROFIT PERCENTAGE 255 FINANCIAL ANALYSIS Accounting Based Executive Bonuses 256 SELF STUDY QUIZ 256 REAL WORLD EXCERPT Tenneco, Inc., Annual Report 257 Statement of Cash Flows Classifications 259 FOCUS ON CASH FLOWS 259 Notes to Financial Statements 259 REAL WORLD EXCERPT Callaway Golf Annual Report 260 REAL WORLD EXCERPT Callaway Golf Annual Report 261 FINANCIAL ANALYSIS Alternative Accounting Methods and GAAP 261 REAL WORLD EXCERPT Callaway Golf Annual Report 262 REAL WORLD EXCERPT Callaway Golf Annual Report 262 Voluntary Disclosures 262 The Disclosure Process 263 Press Releases 263 REAL WORLD EXCERPT Bloomberg Business News 264 REAL WORLD EXCERPT Fortune 264 REAL WORLD EXCERPT Bloomberg Business News 264 Annual Reports 265 REAL WORLD EXCERPT Callaway Golf Annual Report 266 Quarterly Reports 266 SEC Reports 10 K, 10 Q, 8 K 266 REAL WORLD EXCERPT Callaway Golf Form 10 K 267 INTERNATIONAL PERSPECTIVE Judging International Sales Strategy from the Form 10 K 267 REAL WORLD EXCERPT Callaway Golf Form 10 K 267 Epilogue 268 Demonstration Case 268 Summary 270 Key Ratios 271 Key Terms 271 Questions 272 Exercises 273 Problems 281 Cases and Projects 286 C H f I I K SIX Reporting and Interpreting Sales Revenue, Reeeivables, and Cash 296 THE TIMBERLAND COMPANY 297 Business Background 298 REAL WORLD EXCERPT The Timberland Company Annual Report 299 Accounting for Sales Revenue 300 REAL WORLD EXCERPT The Timberland Company Annual Report 300 Cash Sales 301 Credit Card Sales 301 Credit Sales 302 QUESTION OF ETHICS Stretching Out the Payables 304 Sales Returns and Allowances 304 Reporting Net Sales 305 FINANCIAL ANALYSIS Contra Revenues and Evaluating Gross Profit 306 REAL WORLD EXCERPT The Timberland Company Annual Report 306 SELF STUDY QUIZ 306 Measuring and Reporting Receivables 307 Receivables Denned 307 REAL WORLD EXCERPT The Wall Street Journal 308 FINANCIAL ANALYSIS Evaluating the Efficiency of Credit Granting and Collection Activities 308 KEY RATIO: RECEIVABLES TURNOVER 308 Accounting for Bad Debts 308 INTERNATIONAL PERSPECTIVE Foreign Currency Receivables 310 Reporting Accounts Receivable and Bad Debts 311 REAL WORLD EXCERPT The Timberland Company Annual Report 311 REAL WORLD EXCERPT The Timberland Company Form 10 K 312 Methods for Estimating Bad Debts 312 FINANCIAL ANALYSIS Judging the Accuracy of Bad Debt Estimates 313 FINANCIAL ANALYSIS Sales versus Collections Trie Marketing/Financial Management Conflict 315 KliY KATIO HAP l)i:HT LXrilNSK AS A i i:ni i:NTAc;r or sai.i:s .w: FOCUS ON CASH FLOWS 315 SELF STUDY QUIZ 316 Reporting and Safeguarding Cash 317 Cash and Cash Equivalents Denned 317 Internal Control of Cash 318 QUESTION OF ETHICS Ethics and the Need for Internal Control 318 Reconciliation of the Cash Accounts and the Bank Statements 319 SELF STUDY QUIZ 324 Epilogue 325 Demonstration Case A 324 Demonstration Case B 326 Summary 327 Chapter Supplement A: Applying the Revenue Principle in Special Circumstances 327 REAL WORLD EXCERPT Federal Express Annual Report 329 FINANCIAL ANALYSIS Revenue Recognition and Financial Statement Analysis 329 REAL WORLD EXCERPT General Motors Annual Report 329 Demonstration Case C 330 Key Ratios 330 Key Terms 330 Questions 331 Exercises 332 Problems 342 Cases and Projects 348 CHAPTER SEVEN Reporting and Interpreting Cost of Goods Sold and Inventory 354 HARLEY DAVIDSON, INC. 355 Business Background 356 REAL WORLD EXCERPT Harley Davidson, Inc., Annual Report 357 Nature of Inventory and Cost of Goods Sold 358 Items Included in Inventory 358 Inventory Cost 359 FINANCIAL ANALYSIS Applying the Materiality Constraint in Practice 360 Inventory Flows 360 REAL WORLD EXCERPT Harley Davidson, Inc., Annual Report 361 FINANCIAL ANALYSIS Modern Manufacturing Techniques and Inventory Costs 361 Nature of Cost of Goods Sold 362 FINANCIAL ANALYSIS Gross Profit Comparisons 363 Errors in Measuring Ending Inventory 364 REAL WORLD EXCERPT The Wall Street Journal 365 SELF STUDY QUIZ 365 Inventory Costing Methods 365 First In, First Out Inventory Costing Method 366 Last In, First Out Inventory Costing Method 367 Weighted Average Inventory Costing Method 368 Specific Identification Inventory Costing Method 369 INTERNATIONAL PERSPECTIVE Different Methods for Different Types of Inventory 369 Comparison of the Inventory Costing Methods 370 Alternative Inventory Costing Methods in Practice 371 Choosing Inventory Costing Methods 371 INTERNATIONAL PERSPECTIVE UFO and International Comparisons 371 QUESTION OF ETHICS LIFO and Conflicts between Managers and Owners Interests 372 Alternative Inventory Costing Methods and Financial Statement Analysis 373 REAL WORLD EXCERPT Harley Davidson, Inc., Annual Report 374 FINANCIAL ANALYSIS LIFO and Financial Statement Analysis 375 KEY RATIO: INVENTORY TURNOVER 375 REAL WORLD EXCERPT Deere Company Annual Report 375 SELF STUDY QUIZ 376 Valuation at Lower of Cost or Market 376 REAL WORLD EXCERPT Harley Davidson, Inc., Annual Report 378 REAL WORLD EXCERPT Compaq Computer Annual Report 378 Inventories and Cash Flows 378 FOCUS ON CASH FLOWS 378 Keeping Track of Inventory Quantities and Costs 378 REAL WORLD EXCERPT Harley Davidson, Inc., Annual Report 379 Periodic Inventory System 379 Perpetual Inventory System 380 Comparison of Periodic and Perpetual Systems 380 Perpetual Inventory Records in Practice 382 Methods for Estimating Inventory 382 Additional Issues in Measuring Purchases 382 Purchase Discounts 383 Demonstration Case A 383 Demonstration Case B 385 Summary 386 Chapter Supplement A: L1F0 Liquidations 387 REAL WORLD EXCERPT Deere Company Annual Report 389 FINANCIAL ANALYSIS Inventory Management and LIFO Liquidations 389 Key Ratios 390 Key Terms 390 Questions 391 Exercises 391 Problems 400 Cases and Projects 407 C!l AH I IK I I (i H I Reporting and Interpreting Property, Plant, and Equipment; Natural Resources; and Intangibles 414 DELTA AIR LINES 415 Business Background 416 REAL WORLD EXCERPT Delta Air Lines Annual Report 418 Classification of Operational Assets 418 Measuring and Recording Acquisition Cost 418 Various Acquisition Methods 419 REAL WORLD EXCERPT Delta Air Lines Annual Report 420 SELF STUDY QUIZ 421 Using Property, Plant, and Equipment after Acquisition 422 Repairs, Maintenance, and Additions 422 Depreciation 423 FINANCIAL ANALYSIS Fixed Asset Turnover 424 KEY RATIO: FIXED ASSET TURNOVER 424 Depreciation Concepts 425 REAL WORLD EXCERPT Delta Air Lines Annual Report 425 FINANCIAL ANALYSIS Book Value as an Approximation of Remaining Life 426 FINANCIAL ANALYSIS Differences in Estimated Lives within a Single Industry 427 Alternative Depreciation Methods 427 REAL WORLD EXCERPT Exxon Corporation Annual Report 429 REAL WORLD EXCERPT Sony Annual Report 431 FINANCIAL ANALYSIS Impact of Alternative Depreciation Methods 432 SELF STUDY QUIZ 432 Managers Selection among Accounting Alternatives 433 INTERNATIONAL PERSPECTIVE Depreciation Methods in Other Countries 434 Changes in Depreciation Estimates 434 REAL WORLD EXCERPT Delta Air Lines Annual Report 435 FINANCIAL ANALYSIS Increased Profitability due to an Accounting Adjustment? Reading the Footnotes 436 SELF STUDY QUIZ 436 Depreciation and Cash Flows 437 FOCUS ON CASH FLOWS 437 Disposal of Operational Assets 438 INTERNATIONAL PERSPECTIVE Taking a Different Strategy to Success 439 Natural Resources 439 Acquisition and Cost Allocation 439 REAL WORLD EXCERPT International Paper Annual Report 440 Intangible Assets 440 Acquisition and Cost Allocation 440 Examples of Intangible Assets 441 REAL WORLD EXCERPT Delta Air Lines Annual Report 442 Impaired Assets 444 REAL WORLD EXCERPT Delta Air Lines Annual Report 444 QUESTION OF ETHICS Fierce Pressure to Report Smooth, Ever Higher Earnings 445 REAL WORLD EXCERPT Learn to Play the Earnings Game (and Wall Street will love you) 445 Epilogue 445 Demonstration Case 445 Summary 448 Key Ratios 449 Key Terms 449 Questions 450 Exercises 451 Problems 458 Cases and Projects 464 CHAPTER NINE Reporting and Interpreting Liabilities 470 GENERAL MILLS 471 Business Background 472 Liabilities Defined and Classified 473 FINANCIAL ANALYSIS Evaluating Liquidity 474 KEY RATIO: CURRENT RATIO 474 Current Liabilities 475 Accounts Payable 475 Accrued Liabilities 475 KEY RATIO: PAYABLE TURNOVER 475 REAL WORLD EXCERPT General Mills Annual Report 476 REAL WORLD EXCERPT Eastman Kodak Company Annual Report 477 Deferred Revenues and Service Obligations 478 REAL WORLD EXCERPT Southwest Airlines Annual Report 478 REAL WORLD EXCERPT Freeport McMoRan Annual Report 479 Notes Payable 479 Current Portion of Long Term Debt 480 FINANCIAL ANALYSIS Refinanced Debt: Current or Noncurrent? 481 REAL WORLD EXCERPT General Mills Annual Report 481 Working Capital Management 481 FOCUS ON CASH FLOWS 481 SELF STUDY QUIZ 482 Long Term Liabilities 483 Long Term Debt 483 INTERNATIONAL PERSPECTIVE Borrowing in Foreign Currencies 484 REAL WORLD EXCERPT Toyota Annual Report 484 REAL WORLD EXCERPT Toys R Us Annual Report 484 SELF STUDY QUIZ 485 Other Topics 485 Deferred Taxes 486 REAL WORLD EXCERPT General Mills Annual Report 487 Accrued Retirement Benefits 487 REAL WORLD EXCERPT Ford Motor Company Annual Report 488 REAL WORLD EXCERPT General Mills Annual Report 488 Contingent Liabilities 489 REAL WORLD EXCERPT General Mills Annual Report 489 REAL WORLD EXCERPT Harley Davidson Annual Report 489 Other Obligations 490 Epilogue 490 Present and Future Value Concepts 490 Future and Present Values of a Single Amount 491 Future Value of a Single Amount (f) 491 Present Value of a Single Amount (p) 492 SELF STUDY QUIZ 494 Future and Present Values of an Annuity 494 Future Value of an Annuity (F) 494 Present Value of an Annuity (P) 495 QUESTION OF ETHICS Truth in Advertising 496 Accounting Applications of Future and Present Values 496 Summary 499 Chapter Supplement A: Federal Income Tax Concepts 499 Key Ratios 501 Key Terms 501 Questions 502 Exercises 503 Problems 509 Cases and Projects 515 C H P 1 F R i l ISi Reporting and Interpreting Bonds 520 SHOWBOAT, INC. 521 Business Background 522 FINANCIAL ANALYSIS Evaluating the Risk Associated with Debt 523 KEY RATIO: DEBT TO EQUITY 523 KEY RATIO: TIMES INTEREST EARNED 523 Characteristics of Bonds Payable 524 REAL WORLD EXCERPT Showboat, Inc., Annual Report 525 Measuring Bonds Payable and Interest Expense 527 FINANCIAL ANALYSIS Bond Information from the Business Press 527 SELF STUDY QUIZ 528 Analyzing Bond Transactions 528 Bonds Issued at Par 528 Bonds Issued at a Discount 529 REAL WORLD EXCERPT Showboat, Inc., Annual Report 530 REAL WORLD EXCERPT Ames Department Stores Annual Report 531 REAL WORLD EXCERPT General Mills Annual Report 532 Bonds Issued at a Premium 532 SELF STUDY QUIZ 534 FOCUS ON CASH FLOWS 534 Bonds Issued at a Variable Interest Rate 534 INTERNATIONAL PERSPECTIVE International Financial Markets 535 REAL WORLD EXCERPT Showboat, Inc., Annual Report 535 Additional Topics in Accounting for Bonds Payable 535 Effective Interest Amortization of Bond Discounts and Premiums 536 FINANCIAL ANALYSIS Understanding Alternative Amortization Methods 537 REAL WORLD EXCERPT Showboat, Inc., Annual Report 537 REAL WORLD EXCERPT Kansas City Southern Industries Annual Report 538 Bonds Sold between Interest Dates 538 Early Retirement of Debt 538 REAL WORLD EXCERPT Showboat, Inc., Bond Prospectus 539 REAL WORLD EXCERPT Southwestern Bell Annual Report 539 REAL WORLD EXCERPT Showboat, Inc., Annual Report 539 Bond Sinking Funds 540 REAL WORLD EXCERPT Harrow Industries Annual Report 540 FINANCIAL ANALYSIS Understanding Notes to Financial Statements 540 REAL WORLD EXCERPT Eastman Kodak Annual Report 541 SELF STUDY QUIZ 541 Long Term Investments in Bonds 541 REAL WORLD EXCERPT Halliburton Corporation Annual Report 542 Reporting Bond Investments Held to Maturity 542 Bonds Purchased at Par 543 Bonds Purchased at a Discount 543 Epilogue 544 REAL WORLD EXCERPT Showboat, Inc., Letter to Bondholders 544 Demonstration Case 545 Summary 546 Key Ratios 547 Key Terms 547 Questions 548 Exercises 548 Problems 552 Cases and Projects 557 CHAPTER ELEVEN Reporting and Interpreting Owners Equity 562 WAL MART 563 Business Background 564 Ownership of a Corporation 565 REAL WORLD EXCERPT Wal Mart Stores, Inc., Notice of Shareholders Meeting 566 FINANCIAL ANALYSIS Dividend Yield 568 KEY RATIO: DIVIDEND YIELD 568 KEY RATIO: DIVIDEND PAYOUT 568 Authorized, Issued, and Outstanding Capital Stock 568 REAL WORLD EXCERPT Bloomberg Business News 569 Types of Capital Stock 569 Common Stock 570 FINANCIAL ANALYSIS Par Value and Legal Capital 571 Preferred Stock 571 REAL WORLD EXCERPT Chrysler Corporation Annual Report 571 REAL WORLD EXCERPT Creative Learning Product Annual Report 572 Accounting for Capital Stock 572 Sale and Issuance of Capital Stock 572 Secondary Markets 573 FINANCIAL ANALYSIS Going Public 573 Capital Stock Sold and Issued for Noncash Assets and/or Services 574 Stock Options 574 REAL WORLD EXCERPT Wal Mart Stores, Inc., Annual Report 575 Treasury Stock 575 SELF STUDY QUIZ 576 Accounting for Cash Dividends 577 Dividends Defined 577 REAL WORLD EXCERPT Wal Mart Stores, Inc., Dividend Declaration 577 Dividend Dates 578 FINANCIAL ANALYSIS 578 Impact of Dividends on Stock Price 578 Dividends on Preferred Stock 578 FINANCIAL ANALYSIS Impact of Dividends in Arrears 580 REAL WORLD EXCERPT Lone Star Industries Annual Report 580 REAL WORLD EXCERPT Bally Manufacturing Annual Report 580 FOCUS ON CASH FLOWS S8O SELF STUDY QUIZ 581 Accounting for Stock Dividends and Stock Splits 582 Stock Dividends 582 REAL WORLD EXCERPT Alcoa Stock Dividend Announcement 582 REAL WORLD EXCERPT Wal Mart Stores, Inc., Annual Report 583 REAL WORLD EXCERPT Wal Mart Stores, Inc., Annual Report 583 Stock Splits 583 SELF STUDY QUIZ 584 Retained Earnings 584 REAL WORLD EXCERPT Lafayette Radio Electronics Corporation Annual Report 585 Restrictions on Retained Earnings 585 REAL WORLD EXCERPT May Department Store Annual Report 585 Accounting and Reporting for Unincorporated Businesses 586 Epilogue 586 REAL WORLD EXCERPT Wal Mart Stores, Inc., Press Release 586 Demonstration Case 586 Summary 589 Chapter Supplement A: Accounting for Owners Equity for Sole Proprietorships and Partnerships 590 Key Ratios 594 Key Terms 594 Questions 595 Exercises 595 Problems 602 Cases and Projects 608 CHAPTER TWELVE Reporting and Interpreting Investments in Other Corporations 612 GENERAL ELECTRIC COMPANY 613 Business Background 614 Accounting for Investments in Securities 615 REAL WORLD EXCERPT Chiquita Brands Annual Report 616 Market Value Method 617 REAL WORLD EXCERPT General Electric Company Annual Report 617 Recording Investments at Market Value 617 Holding Gains and Losses 618 Sale of an Investment 622 Securities Sold from the Trading Portfolio 622 Securities Sold from the Available for Sale Portfolio 623 SELF STUDY QUIZ 623 Equity Method 623 FINANCIAL ANALYSIS Managers Selection of Accounting Alternatives 625 SELF STUDY QUIZ 626 QUESTION OF ETHICS Improper Influence 626 Investing to Achieve a Controlling Interest 626 What Are Consolidated Statements? 627 REAL WORLD EXCERPT General Electric Annual Report 628 Methods of Acquiring a Controlling Interest 628 Purchase Method 629 REAL WORLD EXCERPT Lands End Annual Report 630 FINANCIAL ANALYSIS Ratio Analysis to Relate Earnings to Investment 631 KKV RATIO KKTURN ON INVIISTMTNT (vil Why Are Consolidated Financial Statements Used? 632 INTERNATIONAL PERSPECTIVE Alternative Methods of Accounting for Corporate Acquisitions 632 Consolidation in Subsequent Accounting Periods 633 REAL WORLD EXCERPT General Electric Annual Report 633 REAL WORLD EXCERPT Lands End Annual Report 633 REAL WORLD EXCERPT Mattel Annual Report 633 REAL WORLD EXCERPT Snap On Tools Annual Report 633 REAL WORLD EXCERPT Nike Annual Report 634 SELF STUDY QUIZ 634 FOCUS ON CASH FLOWS Investments and Cash Flows 634 Demonstration Case 635 Summary 636 Key Ratios 637 Key Terms 637 Questions 638 Exercises 638 Problems 643 Cases and Projects 648 CHAPTER THIRTEEN Statement of Cash Flows 652 BOSTON BEER COMPANY 653 Business Background 654 Classifications on the Statement of Cash Flows 654 REAL WORLD EXCERPT Boston Beer Company Annual Report 655 Cash Flows from Operating Activities 656 Cash Flows from Investing Activities 657 Cash Flows from Financing Activities 657 SELF STUDY QUIZ 658 Relationships to the Balance Sheet and Income Statement 658 REAL WORLD EXCERPT Boston Beer Company Quarterly Report 659 Reporting and Interpreting Cash Flows from Operating Activities 660 Noncash Expenses 662 Changes in Current Assets and Current Liabilities 662 FINANCIAL ANALYSIS Income Growth and Declining Cash Flows: A Warning Sign? 663 FINANCIAL ANALYSIS Analyzing Inventory Changes and Cash Flows from Operations 665 FINANCIAL ANALYSIS Net Income versus Cash Flow from Operations 668 KEY RATIO: QUALITY OF INCOME 668 QUESTION OF ETHICS Errors and Irregularities and Cash Flow from Operations 669 REAL WORLD EXCERPT Business Week 669 SELF STUDY QUIZ 669 A Comparison of the Direct and Indirect Methods 670 INTERNATIONAL PERSPECTIVE Australian Practices 670 REAL WORLD EXCERPT Foster s Brewing Annual Report 670 Reporting and Interpreting Cash Flows from Investing Activities 671 FINANCIAL ANALYSIS Manufacturing Strategy, Outsourcing, and Cash Investments 673 KEY RATIO: CASH ACQUISITIONS 673 Reporting and Interpreting Cash Flows from Financing Activities 673 FINANCIAL ANALYSIS Financing Growth 675 SELF STUDY QUIZ 675 Presentation of the Statement of Cash Flows 675 Noncash Investing and Financing Activities 676 REAL WORLD EXCERPT U S Airways Annual Report 676 Supplemental Cash Flow Information 676 Epilogue 676 Demonstration Case 677 Summary 678 Chapter Supplement A: Adjustment for Gains and Losses 678 Chapter Supplement B: Spreadsheet Approach Statement of Cash Flows: Indirect Method 679 Key Ratios 682 Key Terms 682 Questions 683 Exercises 683 Problems 691 Cases and Projects 696 CHAPTER 1 4 Analyzing Financial Statements 700 HOME DEPOT 701 REAL WORLD EXCERPT Home Depot Consolidated Balance Sheets 702 REAL WORLD EXCERPT Home Depot Consolidated Statements of Cash Flows 703 Business Background 703 REAL WORLD EXCERPT Home Depot Consolidated Statements of Earnings 704 The Investment Decision 705 REAL WORLD EXCERPT Home Depot Salomon Brothers Research Report 705 Understanding a Company s Strategy 705 REAL WORLD EXCERPT Home Depot—Salomon Brothers Research Report 706 Financial Statement Analysis 706 Ratio and Percentage Analyses 707 Component Percentages 707 Commonly Used Ratios 709 Tests of Profitability 709 1. Return on Owners Investment (R0I0) 711 2. Return on Total Investment (R0I() 711 3. Financial Leverage 712 4. Earnings per Share (EPS) 713 REAL WORLD EXCERPT Home Depot EPS Announcement in Reuters News Service 713 5. Quality of Income 713 6. Profit Margin 714 7. Fixed Asset Turnover Ratio 715 SELF STUDY QUIZ 716 Tests of Liquidity 716 8. Cash Ratio 716 9. Current Ratio 717 10. Quick Ratio (Acid Test) 717 11. Receivable Turnover 717 12. Inventory Turnover 718 SELF STUDY QUIZ 720 Tests of Solvency and Equity Position 720 13. Times Interest Earned 720 14. Cash Coverage Ratio 721 15. Debt to Equity Ratio 721 Market Tests 722 16. Price/Earnings (P/E) Ratio 722 REAL WORLD EXCERPT Merrill Lynch Research Report 722 17. Dividend Yield Ratio 723 Miscellaneous Ratio 723 18. Book Value per Share 723 SELF STUDY QUIZ 724 Other Analytical Considerations 724 REAL WORLD EXCERPT Home Depot Annual Report 725 REAL WORLD EXCERPT Home Depot Salomon Brothers Research Report 725 Interpreting Ratios 725 Impact of Accounting Alternatives on Ratio Analysis 726 QUESTION OF ETHICS Insider Information 727 Information in an Efficient Market 727 Summary 728 Key Terms 728 Questions 728 Exercises 729 Problems 735 Cases and Projects 740 APPENDIX A 744 APPENDIX B Toys R Us Annual Report 747 APPENDIX C The Formal Recordkeeping System 774 Glossary 792 Illustration Credits 799 Index 801
any_adam_object	1
author	Libby, Robert Libby, Patricia A. Short, Daniel G.
author_facet	Libby, Robert Libby, Patricia A. Short, Daniel G.
author_role	aut aut aut
author_sort	Libby, Robert
author_variant	r l rl p a l pa pal d g s dg dgs
building	Verbundindex
bvnumber	BV012646050
callnumber-first	H - Social Science
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callnumber-raw	HF5635
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ctrlnum	(OCoLC)37567404 (DE-599)BVBBV012646050
dewey-full	657
dewey-hundreds	600 - Technology (Applied sciences)
dewey-ones	657 - Accounting
dewey-raw	657
dewey-search	657
dewey-sort	3657
dewey-tens	650 - Management and auxiliary services
discipline	Wirtschaftswissenschaften
edition	2. ed., internat. ed.
format	Book
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indexdate	2024-07-09T18:31:11Z
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spelling	Libby, Robert Verfasser aut Financial accounting Robert Libby ; Patricia A. Libby ; Daniel G. Short 2. ed., internat. ed. Boston [u.a.] Irwin McGraw-Hill 1998 XLIV, 815 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier Accounting gtt Accounting Corporations Accounting Financial statements Jahresabschluss (DE-588)4162679-5 gnd rswk-swf Finanzbuchhaltung (DE-588)4113562-3 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Entscheidungsfindung (DE-588)4113446-1 gnd rswk-swf Körperschaftsteuer (DE-588)4031597-6 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Steuer (DE-588)4057399-0 gnd rswk-swf 1\p (DE-588)4123623-3 Lehrbuch gnd-content Rechnungslegung (DE-588)4128343-0 s Steuer (DE-588)4057399-0 s Körperschaftsteuer (DE-588)4031597-6 s 2\p DE-604 Jahresabschluss (DE-588)4162679-5 s Entscheidungsfindung (DE-588)4113446-1 s 3\p DE-604 Rechnungswesen (DE-588)4048732-5 s Finanzbuchhaltung (DE-588)4113562-3 s 4\p DE-604 Libby, Patricia A. Verfasser aut Short, Daniel G. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008591024&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 3\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 4\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk
spellingShingle	Libby, Robert Libby, Patricia A. Short, Daniel G. Financial accounting Accounting gtt Accounting Corporations Accounting Financial statements Jahresabschluss (DE-588)4162679-5 gnd Finanzbuchhaltung (DE-588)4113562-3 gnd Rechnungswesen (DE-588)4048732-5 gnd Entscheidungsfindung (DE-588)4113446-1 gnd Körperschaftsteuer (DE-588)4031597-6 gnd Rechnungslegung (DE-588)4128343-0 gnd Steuer (DE-588)4057399-0 gnd
subject_GND	(DE-588)4162679-5 (DE-588)4113562-3 (DE-588)4048732-5 (DE-588)4113446-1 (DE-588)4031597-6 (DE-588)4128343-0 (DE-588)4057399-0 (DE-588)4123623-3
title	Financial accounting
title_auth	Financial accounting
title_exact_search	Financial accounting
title_full	Financial accounting Robert Libby ; Patricia A. Libby ; Daniel G. Short
title_fullStr	Financial accounting Robert Libby ; Patricia A. Libby ; Daniel G. Short
title_full_unstemmed	Financial accounting Robert Libby ; Patricia A. Libby ; Daniel G. Short
title_short	Financial accounting
title_sort	financial accounting
topic	Accounting gtt Accounting Corporations Accounting Financial statements Jahresabschluss (DE-588)4162679-5 gnd Finanzbuchhaltung (DE-588)4113562-3 gnd Rechnungswesen (DE-588)4048732-5 gnd Entscheidungsfindung (DE-588)4113446-1 gnd Körperschaftsteuer (DE-588)4031597-6 gnd Rechnungslegung (DE-588)4128343-0 gnd Steuer (DE-588)4057399-0 gnd
topic_facet	Accounting Corporations Accounting Financial statements Jahresabschluss Finanzbuchhaltung Rechnungswesen Entscheidungsfindung Körperschaftsteuer Rechnungslegung Steuer Lehrbuch
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008591024&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
work_keys_str_mv	AT libbyrobert financialaccounting AT libbypatriciaa financialaccounting AT shortdanielg financialaccounting

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