Introduction to financial accounting:
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Upper Saddle River, N.J.
Prentice-Hall
2002
|
| Ausgabe: | 8. ed. |
| Schriftenreihe: | Charles T. Horngren series in accounting
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXI, 653, [54] S. |
| ISBN: | 0130323713 |
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| 245 | 1 | 0 | |a Introduction to financial accounting |c Charles T. Horngren ; Gary L. Sundem ; John A. Elliott |
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Datensatz im Suchindex
| _version_ | 1804129290804002816 |
|---|---|
| adam_text | Preface xvii
1 Accounting: The Language of Business 2
2 Measuring Income to Assess Performance 42
3 Recording Transactions 84
4 Using Financial Statements 130
5 Accounting for Sales 178
6 Inventories and Cost of Goods Sold 226
7 Long Lived Assets and Depreciation 284
8 Liabilities and Interest 326
9 Valuing and Accounting for Bonds and Leases 358
10 Statement of Cash Flows 404
11 Stockholders Equity 456
12 Intercorporate Investments and Consolidations 504
13 Financial Statement Analysis 552
14 Conceptual Framework and Measurement Techniques 614
Appendix A Al
Glossary Gl
Index II
Photo Credits PI
Preface xvii
1 Accounting: The Language of Business 2
Chapter Opener: Cisco Systems 3
The Nature of Accounting 6
The Balance Sheet 8
Balance Sheet Transactions 10
Types of Ownership 17
Stockholders and the Board of Directors 22
Credibility and the Role of Auditing 23
The Accounting Profession 25
Summary Problems for Your Review 27
Highlights to Remember 30
Accounting Vocabulary 30
Assignment Material 31
2 Measuring Income to Assess Performance 42
Chapter Opener: It s Just Lunch 43
Introduction to Income Measurement 44
Measuring Income 48
The Income Statement 54
Statement of Cash Flows 56
Accounting for Dividends and Retained Income 58
Four Popular Financial Ratios 64
The Language of Accounting in the Real World 68
Summary Problems for Your Review 69
Highlights to Remember 69
Accounting Vocabulary 70
Assignment Material 71
3 Recording Transactions 84
Chapter Opener: Gap, Inc. 85
The Double Entry Accounting System 86
Debits and Credits 89
The Recording Process 90
Analyzing, Journalizing, and Posting the Biwheels Transactions 94
Biwheels Transactions in the Journal and Ledger 100
Preparing the Trial Balance 102
Effects of Errors 106
Incomplete Records 108
Data Processing and Computers 109
Summary Problems for Your Review 110
Highlights to Remember 114
Accounting Vocabulary 115
Assignment Material 115
4 Using Financial Statements 130
Chapter Opener: Lands End 131
Adjustments to the Accounts 132
I. Expiration of Unexpired Costs 133
II. Earning of Revenues Received in Advance 134
III. Accrual of Unrecorded Expenses 136
IV. Accrual of Unrecorded Revenues 139
The Adjusting Process in Perspective 140
Classified Balance Sheet 144
Income Statement 149
Profitability Evaluation Ratios 153
Generally Accepted Accounting Principles and Basic Concepts 155
Summary Problems for Your Review 160
Highlights to Remember 161
Accounting Vocabulary 162
Assignment Material 162
5 Accounting for Sales 178
Chapter Opener: Oracle Corporation 179
Recognition of Sales Revenue 180
Measurement of Sales Revenue 181
Cash 186
Credit Sales and Accounts Receivable 187
Measurement of Uncollectible Accounts 188
Assessing the Level of Accounts Receivable 194
Overview of Internal Control 196
Summary Problems for Your Review 202
Highlights to Remember 203
Appendix 5A: Bank Reconciliations 204
Accounting Vocabulary 207
Assignment Material 208
6 Inventories and Cost of Goods Sold 226
Chapter Opener: Home Depot 227
Gross Profit and Cost of Goods Sold 228
Perpetual and Periodic Inventory Systems 229
Cost of Merchandise Acquired 232
Comparing Accounting Procedures for Periodic and Perpetual Inventory
Systems 234
Principal Inventory Valuation Methods 236
Characteristics and Consequences of LIFO 241
Lower of Cost or Market Methods 245
Effects of Inventory Errors 247
xii Contents
Cutoff Errors and Inventory Valuation 249
The Importance of Gross Profits 249
Gross Profit Percentages and Accuracy of Records 253
Internal Control of Inventories 255
Summary Problems for Your Review 256
Highlights to Remember 259
Appendix 6: Inventory in a Manufacturing Environment 260
Accounting Vocabulary 261
Assignment Material 262
7 Long Lived Assets and Depreciation 284
Chapter Opener: Gap Inc. 285
Overview of Long Lived Assets 286
Acquisition Cost of Tangible Assets 288
Depreciation of Buildings and Equipment 289
Contrasting Income Tax and Shareholder Reporting 292
Depreciation and Cash Flow 293
Contrasting Long Lived Asset Expenditures with Expenses 296
Gains and Losses on Sales of Tangible Assets 297
Depletion of Natural Resources 299
Amortization of Intangible Assets 300
Basket Purchases 302
Summary Problems for Your Review 303
Highlights to Remember 305
Accounting Vocabulary 307
Assignment Material 307
8 Liabilities and Interest 326
Chapter Opener: America West Airlines 327
Liabilities in Perspective 328
Accounting for Current Liabilities 329
Internal Control Over Payables 334
Long Term Liabilities 335
Deferred Taxes 340
Contingent Liabilities 343
Debt Ratios and Interest Coverage Ratios 345
Summary Problems for Your Review 346
Highlights to Remember 349
Accounting Vocabulary 350
Assignment Material 350
9 Valuing and Accounting for Bonds and Leases 358
Chapter Opener: May Department Stores 359
Valuing Long Term Liabilities 361
Present Value of an Ordinary Annuity 366
Valuing Bonds 367
Accounting for Bond Transactions 369
Accounting for Leases 380
Pensions and Other Postretirement Benefits 384
Summary Problems for Your Review 386
Highlights to Remember 389
Contents xiii
Accounting Vocabulary 390
Assignment Material 390
10 Statement of Cash Flows 404
Chapter Opener: Nike 405
Overview of Statement of Cash Flows 406
Transactions Affecting Cash Flows from All Sources 410
The Eco Bag Company—A Detailed Example of the Direct Method for
Preparing the Statement of Cash Flows 412
Preparing a Statement of Cash Flows—The Indirect Method 422
Summary Problems for Your Review 425
Highlights to Remember 429
Appendix 10A: More on the Statement of Cash Flows 430
Appendix 10B: T Account Approach to Statement of Cash Flows 432
Accounting Vocabulary 435
Assignment Material 435
11 Stockholders Equity 456
Chapter Opener: United Parcel Service 457
Background on Stockholders Equity 459
Cash Dividends 462
Preferred Stock 463
Additional Stock Issuance 466
Repurchase of Shares 473
Other Issuances of Common Stock 479
Retained Income Restrictions 480
Other Components of Stockholders Equity 481
Financial Ratios Related to Stockholders Equity 482
Summary Problems for Your Review 484
Highlights to Remember 486
Accounting Vocabulary 487
Assignment Material 488
12 Intercorporate Investments and Consolidations 504
Chapter Opener: General Motors Corporation 505
An Overview of Corporate Investments 506
Short Term Investments 509
Long Term Investments in Bonds 513
The Market and Equity Methods for Intercorporate Investments 514
Consolidated Financial Statements 517
Purchased Goodwill 527
Perspective on Consolidated Statements 531
Summary of Accounting for Equity Securities 534
Summary Problems for Your Review 536
Highlights to Remember 538
Accounting Vocabulary 539
Assignment Material 540
13 Financial Statement Analysis 552
Chapter Opener: McDonald s 553
Sources of Information About Companies 555
Objectives of Financial Statement Analysis 557
Evaluating Trends and Components of the Business 557
xiv Contents
Financial Ratios 569
Operating Performance and Financial Performance 573
Prominence of Earnings Per Share 578
Disclosure of Nonrecurring Items 580
International Issues 584
Valuation Issues 584
Price Earnings Ratios and Growth 587
Relating Cash Flow and Net Income 588
Summary Problem for Your Review 588
Highlights to Remember 591
Accounting Vocabulary 592
Assignment Material 592
14 Conceptual Framework and Measurement Techniques 614
Chapter Opener: Dell Computer Corporation 615
Conceptual Framework of Accounting 616
Choosing Among Reporting Alternatives 618
Measuring Income 621
Income Measurement When Prices Change 623
Alternatives to Historical Cost Income Measurement 626
Accounting Standards Throughout the World 633
Accounting Principles in Selected Countries 634
Foreign Currency Issues 635
Summary Problems for Your Review 637
Highlights to Remember 638
Accounting Vocabulary 640
Assignment Material 641
Appendix A Al
Glossary Gl
Index II
Photo Credits PI
Contents xv
|
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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 8. ed. Upper Saddle River, N.J. Prentice-Hall 2002 XXI, 653, [54] S. txt rdacontent n rdamedia nc rdacarrier Charles T. Horngren series in accounting Accountancy gtt Comptabilité Accounting Finanzbuchhaltung (DE-588)4113562-3 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 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=009870824&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 Accountancy gtt Comptabilité Accounting Finanzbuchhaltung (DE-588)4113562-3 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4113562-3 (DE-588)4048732-5 (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 | Accountancy gtt Comptabilité Accounting Finanzbuchhaltung (DE-588)4113562-3 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Accountancy Comptabilité Accounting Finanzbuchhaltung Rechnungswesen Lehrbuch |
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