Verfügbarkeit: Financial accounting

Financial accounting:

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Bibliographische Detailangaben
Hauptverfasser:	Needles, Belverd E. (VerfasserIn), Powers, Marian (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	Boston [u.a.] Houghton Mifflin 2001
Ausgabe:	7. ed.
Schlagworte:	Rechnungswesen
Online-Zugang:	Inhaltsverzeichnis
Beschreibung:	XXXV, 825 S. Ill., graph. Darst. 1 CD-ROM (12 cm)
ISBN:	0618023356

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Datensatz im Suchindex

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adam_text	Brief Contents T W^jW tf Accounting as an Information System 1 1 Uses of Accounting Information and the Financial Statements 2 Supplement to Chapter 1: How to Read an Annual Report 53 The Annual Report Project 60 Toys R Us Annual Report 63 2 Measuring Business Transactions 90 3 Measuring Business Income 132 4 Accounting Systems 174 5 Financial Reporting and Analysis 226 ¦BMHMHB Measuring and Reporting the Operating Cycle 277 6 Merchandising Operations and Internal Control 278 7 Short Term Liquid Assets 326 8 Inventories 372 9 Current Liabilities and the Time Value of Money 414 MBHBBK Measuring and Reporting Long Term Assets and Long Term Financing 457 10 Long Term Assets 458 11 Long Term Liabilities 506 12 Contributed Capital 552 BBBiiBBa^ Expanded Presentation and Analysis of Accounting Information 591 13 The Corporate Income Statement and the Statement of Stockholders1 Equity 592 14 The Statement of Cash Flows 634 15 Financial Statement Analysis 688 16 International Accounting and Long Term Investments 730 ¦ Appendix A: The Merchandising Work Sheet and Closing Entries 769 ¦ Appendix B: Special Purpose Journals 778 ¦ Appendix C: Accounting for Unincorporated Businesses 793 ¦ Appendix D: Future Value and Present Value Tables 803 v Contents Preface xvii To the Student xxviii About the Authors xxxiii Check Figures xxxiv Part One Accounting as an Information System l 1 Uses of Accounting Information and the Financial Statements 2 Decision Pohrt A User s Focus; Microsoft Corporation 3 Accounting as an Information System 5 Business Goals, Activities, and Performance Measures 5 • Business Focus on Practice 6 • Business Focus on Practice 6 Financial and Management Accounting 7 • Business Focus on Practice 8 Processing Accounting Information 8 Decision Makers: The Users of Accounting Information 9 Management 9 Users with a Direct Financial Interest 10 Users with an Indirect Financial Interest 10 • Business Focus on Practice 11 Government and Not for Profit Organizations 11 Accounting Measurement 12 What Is Measured? 12 Business Transactions as the Object of Measurement 12 Money Measure 13 The Concept of Separate Entity 13 The Corporation as a Separate Entity 14 Corporations Differentiated from Sole Proprietorships and Partnerships 14 • Business Focus on Practice 14 Formation of a Corporation 15 Organization of a Corporation 15 Financial Position and the Accounting Equation 16 Assets 17 Liabilities 17 Owners Equity 17 Some Illustrative Transactions 18 Communication Through Financial Statements 23 The Income Statement 23 The Statement of Retained Earnings 26 The Balance Sheet 26 The Statement of Cash Flows 26 Financial Statements of Toys R Us, Inc. 26 Generally Accepted Accounting Principles 31 Financial Statements, GAAP, and the Independent CPA s Report 31 Organizations That Influence Current Practice 32 Professional Ethics and the Accounting Profession 33 Chapter Review 34 Review of Learning Objectives 34 Review of Concepts and Terminology 35 Review Problem 38 Answer to Review Problem 38 Chapter Assignments 39 Questions 39 Short Exercises 40 Exercises 41 Problems 44 Alternate Problems 46 Expanding Your Critical Thinking, Communication, and Interpersonal Skills 48 Conceptual Analysis 48 Ethical Dilemma 48 Research Activity 49 Decision Making Practice 49 Interpreting Financial Reports 50 International Company 51 Toys R Us Annual Report 51 Fingraph® Financial Analyst™ 52 Internet Case 52 Supplement to Chapter 1 How to Read an Annual Report 53 The Components of an Annual Report 54 Letter to the Stockholders 54 Financial Highlights 54 Financial Statements 54 Notes to Consolidated Financial Statements 56 vii viii I Contents Report of Management s Responsibilities 58 Management s Discussion and Analysis 58 Report of Certified Public Accountants 58 The Annual Report Project 60 Toys R Us Annual Report 63 Z. Measuring Business Transactions 90 Decision PoM A User s Focus: Delta Air Lines, Inc. The Boeing Co. 91 Measurement Issues 92 The Recognition Issue 92 • Business Focus on Practice 92 The Valuation Issue 93 • Business Focus on Practice 93 The Classification Issue 93 Accounts and the Chart of Accounts 94 Stockholders Equity Accounts 94 Account Titles 97 The Double Entry System: The Basic Method of Accounting 97 TheTAccount 98 The T Account Illustrated 98 Analyzing and Processing Transactions 99 Transaction Analysis Illustrated 101 • Business Focus on Ethics 102 Summary of Transactions 106 The Trial Balance 106 Some Notes on Presentation 109 • Business Focus on International 109 Recording and Posting Transactions 110 The General Journal 110 The General Ledger 111 • Business Focus on Technology 113 Chapter Review 113 Review of Learning Objectives 113 Review of Concepts and Terminology 114 Review Problem 115 Answer to Review Problem 116 Chapter Assignments 117 Questions 117 Short Exercises 118 Exercises 119 Problems 123 Alternate Problems 126 Expanding Your Critical Thinking, Communication, and Interpersonal Skills 128 Conceptual Analysis 128 Ethical Dilemma 129 Research Activity 129 Decision Making Practice 130 Interpreting Financial Reports 130 International Company 130 Toys R Us Annual Report 131 Fingraph® Financial Analyst™ 131 Internet Case 131 3 Measuring Business Income 132 Decision Point A User s Focus: Southwest Airlines Co. 133 Profitability Measurement: The Role of Business Income 134 Net Income 134 The Accounting Period Issue 135 The Continuity Issue 135 • Business Focus on Practice 135 The Matching Issue 136 • Business Focus on Ethics 136 Accrual Accounting 137 Recognizing Revenues When Earned and Expenses When Incurred 137 Adjusting the Accounts 137 Accrual Accounting and Performance Measures 138 The Adjustment Process 138 Type 1: Allocating Recorded Costs Between Two or More Accounting Periods (Deferred Expenses) 139 • Business Focus on International 143 Type 2: Recognizing Unrecorded Expenses (Accrued Expenses) 144 Type 3: Allocating Recorded Unearned Revenues Between Two or More Accounting Periods (Deferred Revenues) 146 Type 4: Recognizing Unrecorded Revenues (Accrued Revenues) 147 • Business Focus on Technology 149 A Note About Journal Entries 149 Using the Adjusted Trial Balance to Prepare Financial Statements 149 Cash Flows from Accrual Based Information 150 Chapter Review 152 Review of Learning Objectives 152 Review of Concepts and Terminology 154 Review Problem 155 Answer to Review Problem 156 Chapter Assignments 158 Questions 158 Short Exercises 159 Exercises 160 Problems 163 Alternate Problems 167 Expanding Your Critical Thinking, Communication, and Interpersonal Skills 170 Conceptual Analysis 170 Ethical Dilemma 170 Research Activity 171 Decision Making Practice 171 Interpreting Financial Reports 171 International Company 172 Toys R Us Annual Report 172 Fingraph® Financial Analyst™ 172 Internet Case 173 4 Accounting Systems 174 Decision Point A User s Focus: Hershey Foods Corp. 175 Principles of Accounting Systems Design 176 Cost Benefit Principle 176 Control Principle 177 Compatibility Principle 177 Flexibility Principle 177 Overview of the Accounting Cycle 177 Computer Software for Accounting 179 General Ledger Software 179 Spreadsheet Software 179 Computerized Accounting Systems 181 Elements of a Computer System 181 • Business Focus on Technology 181 Microcomputer Accounting Systems 182 Accountants and the Internet 183 • Business Focus on Technology 183 Closing Entries 184 • Business Focus on Practice 184 Required Closing Entries 185 The Accounts After Closing 187 The Post Closing Trial Balance 191 • Business Focus on Technology 191 Reversing Entries: The Optional First Step in the Next Accounting Period 192 • Business Focus on International 193 The Work Sheet: An Accountant s Tool 194 Preparing the Work Sheet 195 Using the Work Sheet 201 Chapter Review 204 Review of Learning Objectives 204 Review of Concepts and Terminology 206 Review Problem 207 Answer to Review Problem 208 Chapter Assignments 209 Questions 209 Short Exercises 210 Exercises 212 Problems 215 Alternate Problems 220 Expanding Your Critical Thinking, Communication, and Interpersonal Skills 222 Conceptual Analysis 222 Ethical Dilemma 223 Research Activity 223 Decision Making Practice 223 Interpreting Contents I ix Financial Reports 224 International Company 225 Toys R Us Annual Report 225 Internet Case 225 Z) Financial Reporting and Analysis 226 Decision Point a User s Focus: GengmLMiUs. InQ, 227 ... . Objectives of Financial Information 228 Qualitative Characteristics of Accounting Information 229 Conventions That Help in the Interpretation of Financial Information 230 Comparability and Consistency 230 Materiality 231 Conservatism 231 Full Disclosure 232 • Business Focus on Practice 232 Cost Benefit 233 Management s Responsibility for Ethical Reporting 233 • Business Focus on Ethics 234 Classified Balance Sheet 234 Assets 234 Liabilities 237 Stockholders Equity 237 Other Forms of Business Organization 237 Reading and Graphing Real Company Balance Sheets 238 Multistep Income Statement 240 Net Sales 242 Cost of Goods Sold 242 Gross Margin 243 Operating Expenses 243 Income from Operations 243 Other Revenues and Expenses 243 Income Before Income Taxes 244 Income Taxes 244 Net Income 244 Earnings per Share 244 Reading and Graphing Real Company Income Statements 245 Single Step Income Statement 246 Using Classified Financial Statements 248 Evaluation of Liquidity 248 • Business Focus on Practice 249 Evaluation of Profitability 249 • Business Focus on Practice 254 x I Contents Chapter Review 256 Review of Learning Objectives 256 Review of Concepts and Terminology 257 Review Problem 259 Answer to Review Problem 259 Chapter Assignments 260 Questions 260 Short Exercises 261 Exercises 263 Problems 266 Alternate Problems 269 Expanding Your Critical Thinking, Communication, and Interpersonal Skills 271 Conceptual Analysis 271 Ethical Dilemma 271 Research Activity 272 Decision Making Practice 272 Interpreting Financial Reports 273 International Company 274 Toys R Us Annual Report 274 Fingraph® Financial Analyst™ 276 Internet Case 276 Part Two Measuring and Reporting the Operating Cycle 277 O Merchandising Operations and Internal Control 278 Management Issues in Merchandising Businesses 280 MMBM Office Deoot. Inc. 280 Cash Flow Management 281 Profitability Management 282 Choice of inventory System 282 • Business Focus on Technology 284 Control of Merchandising Operations 284 Terms of Sale 285 • Business Focus on Technology 285 Applying the Perpetual Inventory System 286 Transactions Related to Purchases of Merchandise 287 Transactions Related to Sales of Merchandise 288 Applying the Periodic Inventory System 289 Transactions Related to Purchases of Merchandise 291 Transactions Related to Sales of Merchandise 292 Credit Card Sales 293 Inventory Losses 293 Internal Control: Basic Components and Control Activities 294 Management s Responsibility for Internal Control 294 Components of Internal Control 294 Control Activities 295 Limitations of Internal Control 296 • Business Focus on Ethics 296 Internal Control over Merchandising Transactions 297 Internal Control and Management Goals 297 Control of Cash Sales Receipts 298 Control of Purchases and Cash Disbursements 299 • Business Focus on Technology 300 Accounting for Discounts 301 Sales Discounts 301 Purchases Discounts 304 Chapter Review 304 Review of Learning Objectives 304 Review of Concepts and Terminology 306 Review Problem 308 Answer to Review Problem 308 Chapter Assignments 310 Questions 310 Short Exercises 311 Exercises 312 Problems 317 Alternate Problems 320 Expanding Your Critical Thinking, Communication, and Interpersonal Skills 321 Conceptual Analysis 321 Ethical Dilemma 322 Research Activity 322 Decision Making Practice 323 Interpreting Financial Reports 323 International Company 325 Toys R Us Annual Report 325 Fingraph® Financial Analyst™ 325 Internet Case 325 / Short Term Liquid Assets 326 tkxmmf?i A User s Focus: Pioneer ElecirjKj^MM Management Issues Related to Short Term Liquid Assets 328 Managing Cash Needs During Seasonal Cycles 328 • Business Focus on Practice 328 Setting Credit Policies 329 • Business Focus on Practice 329 Financing Receivables 331 Cash and Cash Equivalents 332 Banking and Electronic Funds Transfer 333 • Business Focus on Ethics 333 Short Term Investments 334 Held to Maturity Securities 334 Trading Securities 335 Available for Sale Securities 337 Dividend and Interest Income 337 Accounts Receivable 337 Uncollectible Accounts and the Direct Charge off Method 338 Uncollectible Accounts and the Allowance Method 339 Estimating Uncollectible Accounts Expense 340 • Business Focus on International 341 Writing Off an Uncollectible Account 344 Notes Receivable 345 Computations for Promissory Notes 346 • Business Focus on Practice 347 Illustrative Accounting Entries 347 Preparing a Bank Reconciliation 349 Chapter Review 352 Review of Learning Objectives 352 Review of Concepts and Terminology 353 Review Problem 355 Answer to Review Problem 355 Chapter Assignments 356 Questions 356 Short Exercises 357 Exercises 358 Problems 361 Alternate Problems 363 Expanding Your Critical Thinking, Communication, and Interpersonal Skills 366 Conceptual Analysis 366 Ethical Dilemma 367 Research Activity 367 Decision Making Practice 368 Interpreting Financial Reports 368 International Company 370 Toys R Us Annual Report 370 Fingraph® Financial Analyst™ 370 Internet Case 371 O Inventories 372 Management Issues Associated with Accounting for Inventories 374 Applying the Matching Rule to Inventories 374 Assessing the Impact of Inventory Decisions 375 Evaluating the Level of Inventory 376 • Business Focus on Technology 376 Pricing Inventory Under the Periodic Inventory System 377 Merchandise in Transit 378 Merchandise on Hand Not Included in Inventory 378 Methods of Pricing Inventory at Cost 378 • Business Focus on Practice 381 Contents I xi Pricing Inventory Under the Perpetual Inventory System 382 • Business Focus on Technology 384 Comparison and Impact of Inventory Decisions and Misstatements 385 Effects on the Financial Statements 386 Effects on Income Taxes 386 • Business Focus on Practice 387 Effects of Misstatements in Inventory Measurement 387 • Business Focus on Ethics 389 Inventory Measurement and Cash Flows 390 Valuing Inventory at the Lower of Cost or Market (LCM) 390 Item by ltem Method 391 Major Category Method 391 Valuing Inventory by Estimation 392 Retail Method of Inventory Estimation 392 Gross Profit Method of Inventory Estimation 393 Chapter Review 393 Review of Learning Objectives 393 Review of Concepts and Terminology 395 Review Problem 396 Answer to Review Problem 397 Chapter Assignments 399 Questions 399 Short Exercises 400 Exercises 401 Problems 404 Alternate Problems 406 Expanding Your Critical Thinking, Communication, and Interpersonal Skills 407 Conceptual Analysis 407 Ethical Dilemma 408 Research Activity 408 Decision Making Practice 409 Interpreting Financial Reports 410 International Company 411 Toys R Us Annual Report 412 Fingraph® Financial Analyst™ 412 Internet Case 412 w7 Current Liabilities and the Time Value of Money 414 Decision Point Management Issues Related to Accounting for Current Liabilities 416 Managing Liquidity and Cash Flows 416 Recognition of Liabilities 417 Valuation of Liabilities 418 Classification of Liabilities 418 Disclosure nf Liabilities 418 Common Categories of Current Liabilities 419 Definitely Determinable Liabilities 419 xii I Contents • Business Focus on Technology 424 • Business Focus on Practice 426 Estimated Liabilities 426 • Business Focus on Practice 428 Contingent Liabilities 429 The Time Value of Money 429 Simple Interest and Compound Interest 430 Future Value of a Single Invested Sum at Compound Interest 430 Future Value of an Ordinary Annuity 431 Present Value 433 Present Value of a Single Sum Due in the Future 433 Present Value of an Ordinary Annuity 434 Time Periods 435 Applications of Present Value to Accounting 436 Imputing Interest on Non Interest Bearing Notes 436 Valuing an Asset 437 Deferred Payment 438 Investment of Idle Cash 438 Accumulation of a Fund 439 Other Accounting Applications 440 Chapter Review 440 Review of Learning Objectives 440 Review of Concepts and Terminology 441 Review Problem 442 Answer to Review Problem 442 Chapter Assignments 443 Questions 443 Short Exercises 444 Exercises 445 Problems 448 Alternate Problems 450 Expanding Your Critical Thinking, Communication, and Interpersonal Skills 452 Conceptual Analysis 452 Ethical Dilemma 453 Research Activity 453 Decision Making Practice 453 Interpreting Financial Reports 453 International Company 454 Toys R Us Annual Report 455 Fingraph® Financial Analyst™ 455 Internet Case 455 Part Three Measuring and Reporting Long Term Assets and Long Term Financing 457 1U Long Term Assets 458 Decision Point A User s Focus: H. J. Heinz Company 459 Management Issues Related to Accounting for Long Term Assets 460 Deciding to Acquire Long Term Assets 462 Financing Long Term Assets 464 Applying the Matching Rule to Long Term Assets 464 Acquisition Cost of Property, Plant, and Equipment 465 General Approach to Acquisition Costs 466 • Business Focus on Ethics 467 Accounting for Depreciation 468 Factors That Affect the Computation of Depreciation 469 • Business Focus on Practice 469 Methods of Computing Depreciation 470 • Business Focus on Practice 473 Disposal of Depreciable Assets 473 Depreciation for Partial Year 474 Discarded Plant Assets 474 Plant Assets Sold for Cash 474 Exchanges of Plant Assets 475 Accounting for Natural Resources 477 Depletion 478 Depreciation of Closely Related Plant Assets 478 Development and Exploration Costs in the Oil and Gas Industry 479 Accounting for Intangible Assets 479 • Business Focus on Practice 481 Research and Development Costs 481 Computer Software Costs 481 • Business Focus on Practice 482 Goodwill 482 Special Problems of Depreciating Plant Assets 483 Depreciation for Partial Years 483 Revision of Depreciation Rates 484 Group Depreciation 484 Special Types of Capital Expenditures 485 Cost Recovery for Federal Income Tax Purposes 486 Chapter Review 486 Review of Learning Objectives 486 Review of Concepts and Terminology 488 Review Problem 490 Answer to Review Problem 490 Chapter Assignments 491 Questions 491 Short Exercises 493 Exercises 494 Problems 497 Alternate Problems 499 Expanding Your Critical Thinking, Communication, and Interpersonal Skills 500 Conceptual Analysis 500 Ethical Dilemma 501 Research Activity 502 Decision Making Practice 502 Interpreting Financial Reports 502 International Company 503 Toys R Us Annual Report 504 Fingraph® Financial Analyst1 504 Internet Case 504 1 1 Long Term Liabilities 506 Decision Point A User s Focus: AT T Corporation 507 Management Issues Related to Issuing Long Term Debt 508 The Decision to Issue Long Term Debt 508 How Much Debt 509 What Types of Long Term Debt 510 • Business Focus on Practice 511 The Nature of Bonds 511 Secured or Unsecured Bonds 511 • Business Focus on International 512 Term or Serial Bonds 512 Registered or Coupon Bonds 512 Accounting for Bonds Payable 512 Balance Sheet Disclosure of Bonds 513 Bonds Issued at Face Value 513 Face Interest Rate and Market Interest Rate 513 • Business Focus on Practice 514 Bonds Issued at a Discount 514 Bonds Issued at a Premium 515 Bond Issue Costs 515 • Business Focus on Practice 516 Using Present Value to Value a Bond 516 Amortizing a Bond Discount 517 Calculation of Total Interest Cost 517 Methods of Amortizing a Bond Discount 518 Amortizing a Bond Premium 521 Calculation of Total Interest Cost 521 Methods of Amortizing a Bond Premium 522 • Business Focus on Technology 524 Other Bonds Payable Issues 525 Sale of Bonds Between Interest Dates 525 Year End Accrual for Bond Interest Expense 526 Retirement of Bonds 527 Conversion of Bonds into Common Stock 528 Contents I xiii Other Long Term Liabilities 529 Mortgages Payable 529 Installment Notes Payable 530 Long Term Leases 532 Pensions 533 Other Postretirement Benefits 534 Chapter Review 535 Review of Learning Objectives 535 Review of Concepts and Terminology 537 Review Problem 538 Answer to Review Problem 539 Chapter Assignments 540 Questions 540 Short Exercises 540 Exercises 542 Problems 544 Alternate Problems 546 Expanding Your Critical Thinking, Communication, and Interpersonal Skills 547 Conceptual Analysis 547 Ethical Dilemma 547 Research Activity 548 Decision Making Practice 548 Interpreting Financial Reports 549 International Company 549 Toys R Us Annual Report 549 Fingraph® Financial Analyst™ 550 Internet Case 550 1L. Contributed Capital 552 Decision Point A User s Focus: General Motors Corporation 553 Management Issues Related to Contributed Capital 554 mHlfiPPf Lotu? DevelQpment Cprpnration §54, Managing Under the Corporate Form of Business 555 • Business Focus on Practice 557 Using Equity Financing 557 Determining Dividend Policies 558 • Business Focus on International 559 Evaluating Performance Using Return on Equity 559 Start up and Organization Costs 560 Components of Stockholders Equity 560 Common Stock 561 Dividends 561 Preferred Stock 563 • Business Focus on Practice 565 Retained Earnings 566 Accounting for Stock Issuance 566 Par Value Stock 566 No Par Stock 567 Issuance of Stock for Noncash Assets 568 Treasury Stock 569 xiv I Contents • Business Focus on Practice 571 Exercising Stock Options 572 • Business Focus on Practice 572 Chapter Review 573 Review of Learning Objectives 573 Review of Concepts and Terminology 575 Review Problem 576 Answer to Review Problem 577 Chapter Assignments 578 Questions 578 Short Exercises 579 Exercises 581 Problems 583 Alternate Problems 584 Expanding Your Critical Thinking, Communication, and Interpersonal Skills 585 Conceptual Analysis 585 Ethical Dilemma 586 Research Activity 586 Decision Making Practice 586 Interpreting Financial Reports 587 International Company 588 Toys R Us Annual Report 589 Fingraph® Financial Analyst™ 589 Internet Case 590 Part Four Expanded Presentation and Analysis of Accounting Information 591 1 kJ The Corporate Income Statement and the Statement of Stockholders Equity 592 Performance Measurement: Quality of Earnings Issues 594 Choice of Accounting Methods and Estimates 594 • Business Focus on Practice 594 Nature of Nonoperating Items 596 • Business Focus on Ethics 597 The Corporate Income Statement 597 Income Taxes Expense 598 Deferred Income Taxes 598 Net of Taxes 600 Discontinued Operations 601 Extraordinary Items 601 Accounting Changes 602 Earnings per Share 602 The Statement of Stockholders Equity 604 Retained Earnings 606 • Business Focus on International 606 Stock Dividends 607 Stock Splits 609 Book Value 610 • Business Focus on Practice 611 Chapter Review 612 Review of Learning Objectives 612 Review of Concepts and Terminology 613 Review Problem 614 Answer to Review Problem 615 Chapter Assignments 617 Questions 617 Short Exercises 617 Exercises 619 Problems 621 Alternate Problems 624 Expanding Your Critical Thinking, Communication, and Interpersonal Skills 626 Conceptual Analysis 626 Ethical Dilemma 627 Research Activity 628 Decision Making Practice 628 Interpreting Financial Reports 629 International Company 631 Toys R Us Annual Report 631 Fingraph® Financial Analyst™ 632 Internet Case 632 14 The Statement of Cash Flows 634 Decisiwi Point a Uss!ifojuaJMWMi^UDMJi^ i3S,» Overview of the Statement of Cash Flows 637 Purposes of the Statement of Cash Flows 638 Internal and External Uses of the Statement of Cash Flows 638 Classification of Cash Flows 638 • Business Focus on International 640 Format of the Statement of Cash Flows 640 Analyzing the Statement of Cash Flows 640 Cash Generating Efficiency 641 Free Cash Flow 642 • Business Focus on Practice 643 The Indirect Method of Preparing the Statement of Cash Flows 643 Determining Cash Flows from Operating Activities 643 • Business Focus on Practice 645 Determining Cash Flows from Investing Activities 648 Determining Cash Flows from Financing Activities 651 Compiling the Statement of Cash Flows 654 Preparing the Work Sheet 654 Procedures in Preparing the Work Sheet 654 Analyzing the Changes in Balance Sheet Accounts 656 The Direct Method of Preparing the Statement of Cash Flows 658 Determining Cash Flows from Operating Activities 658 Compiling the Statement of Cash Flows 661 Chapter Review 663 Review of Learning Objectives 663 Review of Concepts and Terminology 664 Review Problem 665 Answer to Review Problem 667 Chapter Assignments 669 Questions 669 Short Exercises 670 Exercises 671 Problems 675 Alternate Problems 680 Expanding Your Critical Thinking, Communication, and Interpersonal Skills 682 Conceptual Analysis 682 Ethical Dilemma 682 Research Activity 682 Decision Making Practice 683 Interpreting Financial Reports 684 International Company 686 Toys Ft Us Annual Report 686 Fingraph® Financial Analyst™ 686 Internet Case 687 1D Financial Statement Analysis 688 Decision Point A User s Focus: Moody s Investors Service, Inc. 689 . Objectives of Financial Statement Analysis 690 Assessment of Past Performance and Current Position 690 Assessment of Future Potential and Related Risk 690 Standards for Financial Statement Analysis 691 Rule of Thumb Measures 691 Past Performance of the Company 691 Industry Norms 692 Sources of Information 692 Reports Published by the Company 693 SEC Reports 694 Business Periodicals and Credit and Investment Advisory Services 694 • Business Focus on Technology 694 Tools and Techniques of Financial Analysis 696 Horizontal Analysis 696 Trend Analysis 699 Vertical Analysis 699 Ratio Analysis 702 Comprehensive Illustration of Ratio Analysis 702 Contents I XV Evaluating Liquidity 702 Evaluating Profitability 704 • Business Focus on Practice 704 Evaluating Long Term Solvency 705 Evaluating Cash Flow Adequacy 706 Evaluating Market Strength 707 Summary of the Financial Analysis of Sun Microsystems, Inc. 708 Chapter Review 709 Review of Learning Objectives 709 Review of Concepts and Terminology 709 Review Problem 711 Answer to Review Problem 713 Chapter Assignments 714 Questions 714 Short Exercises 715 Exercises 717 Problems 720 Alternate Problems 723 Expanding Your Critical Thinking, Communication, and Interpersonal Skills 725 Conceptual Analysis 725 Ethical Dilemma 726 Research Activity 726 Decision Making Practice 726 Interpreting Financial Reports 727 International Company 728 Toys R Us Annual Report 728 Fingraph® Financial Analyst™ 728 Internet Case 729 1 O International Accounting and Long Term Investments 730 OsgMm.PoM A User s Focus: Daimler Benz AG Chrysler Corporation 731 International Accounting 732 Accounting for Transactions in Foreign Currencies 733 Restatement of Foreign Subsidiary Financial Statements 736 The Search for Comparability of International Accounting Standards 736 • Business Focus on International 737 Long Term Investments 738 Long Term Investments in Bonds 738 • Business Focus on Ethics 739 Long Term Investments in Stock 739 • Business Focus on Technology 739 • Business Focus on Practice 743 Consolidated Financial Statements 744 Methods of Accounting for Business Combinations 745 Consolidated Balance Sheet 745 The Consolidated Income Statement 750 Other Consolidated Financial Statements 750 Chapter Review 751 Review of Learning Objectives 751 Review of Concepts and Terminology 753 Review Problem 754 Answer to Review Problem 755 xvi I Contents Chapter Assignments 755 Questions 755 Short Exercises 756 Exercises 757 Problems 760 Alternate Problems 762 Expanding Your Critical Thinking, Communication, and Interpersonal Skills 763 Conceptual Analysis 763 Ethical Dilemma 764 Research Activity 764 Decision Making Practice 764 Interpreting Financial Reports 765 International Company 766 Toys R Us Annual Report 767 Fingraph® Financial Analyst™ 767 Internet Case 767 Appendix A The Merchandising Work Sheet and Closing Entries 769 The Periodic Inventory System 769 The Perpetual Inventory System 772 Appendix B Special Purpose Journals 778 Sales Journal 778 Purchases Journal 782 Cash Receipts Journal 784 Cash Payments Journal 787 General Journal 789 Appendix C Accounting for Unincorporated Businesses 793 Accounting for Sole Proprietorships 793 Accounting for Partnerships 794 Accounting for Partners Equity 795 Distribution of Partnership Income and Losses 796 Dissolution of a Partnership 798 Liquidation of a Partnership 802 Appendix D Future Value and Present Value Tables 803 Company Names Index 810 Subject Index 812
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publisher	Houghton Mifflin
record_format	marc
spelling	Needles, Belverd E. Verfasser aut Financial accounting Belverd E. Needles ; Marian Powers 7. ed. Boston [u.a.] Houghton Mifflin 2001 XXXV, 825 S. Ill., graph. Darst. 1 CD-ROM (12 cm) txt rdacontent n rdamedia nc rdacarrier Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 s DE-604 Powers, Marian Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009745798&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	Needles, Belverd E. Powers, Marian Financial 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 ; Marian Powers
title_fullStr	Financial accounting Belverd E. Needles ; Marian Powers
title_full_unstemmed	Financial accounting Belverd E. Needles ; Marian Powers
title_short	Financial accounting
title_sort	financial accounting
topic	Rechnungswesen (DE-588)4048732-5 gnd
topic_facet	Rechnungswesen
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009745798&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
work_keys_str_mv	AT needlesbelverde financialaccounting AT powersmarian financialaccounting

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