Holdings: Principles of financial accounting

Principles of financial accounting:

Saved in:

Bibliographic Details
Main Authors:	Weygandt, Jerry J. 1942- (Author), Kieso, Donald E. 1936- (Author), Kimmel, Paul D. (Author)
Format:	Book
Language:	English
Published:	New York [u.a.] Wiley 2002
Edition:	6. ed.
Subjects:	Accounting Rechnungswesen Einführung
Online Access:	Inhaltsverzeichnis
Item Description:	CD-ROM u.d.T.: Accounting principles. - Beil. u.d.T.: Life is in the details
Physical Description:	Getr. Zählung zahlr. Ill., graph. Darst. 1 CD-ROM (12 cm), 1 Beil. (35 S.)
ISBN:	0471412880 0471417203

Staff View

MARC


LEADER	00000nam a2200000 c 4500
001	BV014487682
003	DE-604
005	20141002
007	t
008	020704s2002 ad\|\| \|\|\|\| 00\|\|\| eng d
020			\|a 0471412880 \|9 0-471-41288-0
020			\|a 0471417203 \|9 0-471-41720-3
035			\|a (OCoLC)45419059
035			\|a (DE-599)BVBBV014487682
040			\|a DE-604 \|b ger \|e rakwb
041	0		\|a eng
049			\|a DE-703 \|a DE-1102
050		0	\|a HF5635
082	0		\|a 657 \|2 21
084			\|a QP 800 \|0 (DE-625)141940: \|2 rvk
100	1		\|a Weygandt, Jerry J. \|d 1942- \|e Verfasser \|0 (DE-588)135963710 \|4 aut
245	1	0	\|a Principles of financial accounting \|c Jerry J. Weygandt ; Donald E. Kieso ; Paul D. Kimmel
246	1	3	\|a Accounting principles
246	1	3	\|a Life is in the details
250			\|a 6. ed.
264		1	\|a New York [u.a.] \|b Wiley \|c 2002
300			\|a Getr. Zählung \|b zahlr. Ill., graph. Darst. \|e 1 CD-ROM (12 cm), 1 Beil. (35 S.)
336			\|b txt \|2 rdacontent
337			\|b n \|2 rdamedia
338			\|b nc \|2 rdacarrier
500			\|a CD-ROM u.d.T.: Accounting principles. - Beil. u.d.T.: Life is in the details
650		4	\|a Accounting
650	0	7	\|a Rechnungswesen \|0 (DE-588)4048732-5 \|2 gnd \|9 rswk-swf
655		7	\|0 (DE-588)4151278-9 \|a Einführung \|2 gnd-content
689	0	0	\|a Rechnungswesen \|0 (DE-588)4048732-5 \|D s
689	0		\|5 DE-604
700	1		\|a Kieso, Donald E. \|d 1936- \|e Verfasser \|0 (DE-588)135963796 \|4 aut
700	1		\|a Kimmel, Paul D. \|e Verfasser \|0 (DE-588)173217028 \|4 aut
856	4	2	\|m HBZ Datenaustausch \|q application/pdf \|u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009880070&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA \|3 Inhaltsverzeichnis
999			\|a oai:aleph.bib-bvb.de:BVB01-009880070

Record in the Search Index

_version_	1804129306269450240
adam_text	STUDENT OWNER S MANUAL iii 1 Accounting in Action 1 2 The Recording Process 43 3 Adjusting the Accounts 87 4 Completion of the Accounting Cycle 133 5 Accounting for Merchandising Operations 183 6 Inventories 223 7 Accounting Information Systems 275 8 Internal Control and Cash 317 9 Accounting for Receivables 361 10 Plant Assets, Natural Resources, and Intangible Assets 399 11 Current Liabilities and Payroll Accounting 445 12 Accounting Principles 487 13 Accounting for Partnerships 519 14 Corporations: Organization and Capital Stock Transactions 559 15 Corporations: Dividends, Retained Earnings, and Income Reporting 601 16 Long Term Liabilities 639 17 Investments 681 18 The Statement of Cash Flows 715 19 Financial Statement Analysis 779 20 Managerial Accounting 827 21 Job Order Cost Accounting 863 22 Process Cost Accounting 901 23 Cost Volume Profit Relationships 945 24 Budgetary Planning 981 25 Budgetary Control and Responsibility Accounting 1019 26 Performance Evaluation Through Standard Costs 1063 27 Incremental Analysis and Capital Budgeting 1103 APPENDIXES A Specimen Financial Statements: Lands End, Inc. A2 B Specimen Financial Statements: Abercrombie Fitch Co. Bl C Present Value Concepts Cl D Standards of Ethical Conduct for Management Accountants Dl CHAPTER 1 ACCOUNTING IN ACTION 1 Feature story: Things Rarely Go the Way You Plan 1 What Is Accounting? 2 Who Uses Accounting Data 3 Brief History of Accounting 5 Distinguishing between Bookkeeping and Accounting 6 Accounting and You 6 The Accounting Profession 7 The Building Blocks of Accounting 9 Ethics—A Fundamental Business Concept 9 Generally Accepted Accounting Principles 10 Assumptions 10 Basic Accounting Equation 12 Using the Building Blocks 15 Transaction Analysis 16 Summary of Transactions 20 Financial Statements 22 Income Statement 22 Owner s Equity Statement 22 Balance Sheet 24 Statement of Cash Flows 25 CHAPTER 2 THE RECORDING PROCESS 43 Feature story: No Such Thing as a Perfect World 43 The Account 44 Debits and Credits 45 Expansion of Basic Equation 48 Steps in the Recording Process 49 The Journal 50 The Ledger 53 The Recording Process Illustrated 56 Summary Illustration of Journalizing and Posting 63 The Trial Balance 64 Limitations of a Trial Balance 65 Locating Errors 65 Use of Dollar Signs 66 CHAPTER 3 ADJUSTING THE ACCOUNTS 87 feature story: Timing Is Everything 87 Timing Issues 88 Selecting an Accounting Time Period 89 Fiscal and Calendar Years 89 Accrual vs. Cash Basis Accounting 89 Recognizing Revenues and Expenses 90 The Basics of Adjusting Entries 91 Types of Adjusting Entries 92 Adjusting Entries for Prepayments 92 Adjusting Entries for Accruals 99 Summary of Basic Relationships 103 The Adjusted Trial Balance and Financial Statements 106 Preparing the Adjusted Trial Balance 106 Preparing Financial Statements 107 appendix Alternative Treatment of Prepaid Expenses and Unearned Revenues 111 Prepaid Expenses 111 Unearned Revenues 112 Summary of Additional Adjustment Relationships 114 CHAPTER 4 COMPLETION OF THE ACCOUNTING CYCLE 133 Feature story: Everybody Likes to Win 133 Using a Work Sheet 134 Steps in Preparing a Work Sheet 135 Preparing Financial Statements from a Work Sheet 137 Preparing Adjusting Entries from a Work Sheet 140 Closing the Books 140 Preparing Closing Entries 141 Posting Closing Entries 143 Preparing a Post Closing Trial Balance 145 Summary of the Accounting Cycle 146 Reversing Entries—An Optional Step 147 Correcting Entries—An Avoidable Step 148 Classified Balance Sheet 151 Standard Classifications 151 Classified Balance Sheet, Illustrated 155 appendix Reversing Entries 160 Illustration of Reversing Entries 161 CHAPTER 5 ACCOUNTING FOR MERCHANDISING OPERATIONS 183 Feature story: Selling Dollars for 85 Cents 183 Merchandising Operations 184 Operating Cycles 185 Inventory Systems 186 Recording Purchases of Merchandise 187 Purchase Returns and Allowances 189 Freight Costs 189 Purchase Discounts 190 Recording Sales of Merchandise 191 Sales Returns and Allowances 192 Sales Discounts 193 Completing the Accounting Cycle 195 Adjusting Entries 195 Closing Entries 195 Summary of Merchandising Entries 196 Forms of Financial Statements 197 Multiple Step Income Statement 197 Single Step Income Statement 201 Classified Balance Sheet 202 appendix Work Sheet for a Merchandiser 205 Using a Work Sheet 205 Trial Balance Columns 205 Adjustment Columns 206 Adjusted Trial Balance 206 Income Statement Columns 207 Balance Sheet Columns 207 CHAPTER 6 INVENTORIES 223 Feature story: Taking Stock—from Backpacks to Bicycles 223 Inventory Basics 224 Classifying Inventory 224 Determining Inventory Quantities 225 Inventory Accounting Systems 227 Periodic Inventory System 228 Recording Transactions 228 Recording Purchases of Merchandise 228 Detailed Contents xxiii Recording Sales of Merchandise 229 Comparison of Entries—Perpetual vs. Periodic 230 Cost of Goods Sold 230 Determining Cost of Goods Purchased 230 Completing the Accounting Cycle, Periodic Inventory System Income Statement Presentation 232 Inventory Costing Under a Periodic Inventory System 233 Using Actual Physical Flow Costing—Specific Identification 234 Using Assumed Cost Flow Methods—FIFO. LIFO, and Average Cost 235 Financial Statement Effects of Cost Flow Methods 239 Using Inventory Cost Flow Methods Consistently 241 Valuing Inventory at the Lower of Cost or Market (LCM) 243 Inventory Errors 244 Income Statement Effects 244 Balance Sheet Effects 245 Statement Presentation and Analysis 245 Presentation 245 Analysis 246 appendix 6A Comparison of Entries— Perpetual vs. Periodic 249 appendix 6B Estimating Inventories 250 Gross Profit Method 251 Retail Inventory Method 252 appendix 6C Inventory Cost How Methods in Perpetual Inventory Systems 253 First in, First out (FIFO) 254 Last in, First out (LIFO) 254 Average Cost 255 CHAPTER 7 ACCOUNTING INFORMATION SYSTEMS 275 Peature story: Accidents Happen 275 Basic Concepts of Accounting Information Systems 276 Principles of Accounting Information Systems 276 Developing an Accounting System 277 Manual vs. Computerized Systems 278 Subsidiary Ledgers 279 Example 280 Advantages of Subsidiary Ledgers 281 Special Journals 282 Sales Journal 282 Cash Receipts Journal 284 Purchases Journal 288 Cash Payments Journal 291 Effects of Special Journals on General Journal 292 CHAPTER 8 INTERNAL CONTROL AND CASH 317 Feature story: Minding the Money in Moose Jaw 317 Internal Control 318 Principles of Internal Control 319 Limitations of Internal Control 323 Cash Controls 325 Internal Control over Cash Receipts 325 Internal Control over Cash Disbursements 328 Use of a Bank 333 Making Bank Deposits 333 Writing Checks 334 Bank Statements 335 Reconciling the Bank Account 336 Reporting Cash 341 CHAPTER 9 ACCOUNTING FOR RECEIVABLES 361 Feature story: How Do You Spell Relief? 367 Accounts Receivable 362 Types of Receivables 362 Recognizing Accounts Receivable 363 Valuing Accounts Receivable 364 Disposing of Accounts Receivable 371 Notes Receivable 374 Determining the Maturity Date 375 Computing Interest 376 Recognizing Notes Receivable 376 Valuing Notes Receivable 376 Disposing of Notes Receivable 377 Statement Presentation and Analysis 379 Presentation 379 Analysis 379 CHAPTER 10 PLANT ASSETS, NATURAL RESOURCES, AND INTANGIBLE ASSETS 399 Feature story: How Much Must I Pay for a Ride to the Beach? 399 SECTION 1 Plant Assets 400 Determining the Cost of Plant Assets 401 Land 401 Land Improvements 402 Buildings 402 Equipment 402 Depreciation 404 Factors in Computing Depreciation 405 Depreciation Methods 406 Depreciation and Income Taxes 410 Revising Periodic Depreciation 411 Expenditures During Useful Life 412 Plant Asset Disposals 412 Retirement of Plant Assets 413 Sale of Plant Assets 413 Exchange of Plant Assets 415 SECTION 2 Natural Resources 418 SECTION 3 Intangible Assets 419 Accounting for Intangible Assets 419 Patents 420 Copyrights 420 Trademarks and Trade Names 420 Franchises and Licenses 421 Goodwill 421 Research and Development Costs 422 Statement Presentation and Analysis 423 Presentation 423 Analysis 424 CHAPTER 7 I CURRENT LIABILITIES AND PAYROLL ACCOUNTING 445 Feature story: Financing His Dreams 445 Accounting for Current Liabilities 446 Notes Payable 447 Sales Taxes Payable 448 Unearned Revenues 449 Current Maturities of Long Term Debt 449 Statement Presentation and Analysis 450 Contingent Liabilities 451 Recording a Contingent Liability 452 Disclosure of Contingent Liabilities 453 Payroll Accounting 454 Internal Control 454 Determining the Payroll 457 Recording the Payroll 460 Employer Payroll Taxes 464 Filing and Remitting Payroll Taxes 466 Additional Fringe Benefits 467 CHAPTER 12 ACCOUNTING PRINCIPLES 487 Feature story: Certainly Worth Investigating! 487 The Conceptual Framework of Accounting 488 Objectives of Financial Reporting 489 Qualitative Characteristics of Accounting Information 490 Elements of Financial Statements 491 Operating Guidelines 492 Assumptions 492 Monetary Unit Assumption 493 Economic Entity Assumption 493 Time Period Assumption 493 Going Concern Assumption 493 Principles 493 Revenue Recognition Principle 494 Matching Principle (Expense Recognition) 497 Full Disclosure Principle 498 Cost Principle 499 Constraints in Accounting 500 Materiality 500 Conservatism 501 Summary of Conceptual Framework 501 International Accounting Standards 502 Differences in Standards 502 Uniformity in Standards 503 CHAPTER 13 ACCOUNTING FOR PARTNERSHIPS 519 Feature story: From Trials to the Top Ten 579 Partnership Form of Organization 520 Characteristics of Partnerships 520 Detailed Contents xxv Organizations with Partnership Characteristics 522 Advantages and Disadvantages of Partnerships 523 The Partnership Agreement 524 Basic Partnership Accounting 524 Forming a Partnership 524 Dividing Net Income or Net Loss 525 Partnership Financial Statements 529 Admission and Withdrawal of Partners 531 Admission of a Partner 531 Withdrawal of a Partner 535 Liquidation of a Partnership 539 No Capital Deficiency 539 Capital Deficiency 541 CHAPTER 14 CORPORATIONS: ORGANIZATION AND CAPITAL STOCK TRANSACTIONS 559 Feature story: Have You Driven a Ford Lately? 559 The Corporate Form of Organization 560 Characteristics of a Corporation 561 Forming a Corporation 564 Ownership Rights of Stockholders 565 Stock Issue Considerations 567 Corporate Capital 569 Accounting for Common Stock Issues 571 Issuing Par Value Common Stock for Cash 571 Issuing No Par Common Stock for Cash 572 Issuing Common Stock for Services or Noncash Assets 572 Accounting for Treasury Stock 574 Purchase of Treasury Stock 574 Disposal of Treasury Stock 576 Preferred Stock 578 Dividend Preferences 579 Liquidation Preference 580 Convertible Preferred Stock 580 Callable Preferred Stock 580 Statement Presentation and Analysis 581 Presentation 581 Analysis—Book Value Per Share Amount 582 CHAPTER 15 CORPORATIONS: DIVIDENDS, RETAINED EARNINGS, AND INCOME REPORTING 601 Feature story: What s Cooking? 601 Dividends 602 Cash Dividends 602 Stock Dividends 606 Stock Splits 608 Retained Earnings 610 Retained Earnings Restrictions 611 Prior Period Adjustments 611 Retained Earnings Statement 612 Statement Presentation and Analysis 613 Corporation Income Statements 615 Discontinued Operations 616 Extraordinary Items 617 Change in Accounting Principle 618 Earnings per Share 620 EPS and Preferred Dividends 620 EPS and Irregular Items 621 CHAPTER 16 LONG TERM LIABILITIES 639 Feature story: UK Builds with Bonds 639 Bond Basics 640 Why Issue Bonds? 640 Types of Bonds 641 Issuing Procedures 642 Bond Trading 644 Determining the Market Value of Bonds 644 Accounting for Bond Issues 645 Issuing Bonds at Face Value 645 Discount or Premium on Bonds 646 Issuing Bonds at a Discount 647 Issuing Bonds at a Premium 649 Issuing Bonds between Interest Dates 652 Accounting for Bond Retirements 653 Redeeming Bonds at Maturity 653 Redeeming Bonds before Maturity 653 Converting Bonds into Common Stock 654 Bond Sinking Funds 654 Accounting for Other Long Term Liabilities 655 Long Term Notes Payable 655 Lease Liabilities 656 Statement Presentation and Analysis 658 Presentation 658 Analysis 659 appendix Effective Interest Amortization 663 Amortizing Bond Discount 664 Amortizing Bond Premium 666 CHAPTER 17 INVESTMENTS 681 Peature story: Is There Anything Else We Can Buy? 681 Why Corporations Invest 682 Accounting for Debt Investments 684 Recording Acquisition of Bonds 684 Recording Bond Interest 685 Recording Sale of Bonds 685 Accounting for Stock Investments 687 Holdings of Less Than 20% 687 Holdings between 20% and 50% 688 Holdings of More Than 50% 689 Valuing and Reporting Investments 692 Categories of Securities 692 Balance Sheet Presentation 694 Presentation of Realized and Unrealized Gain or Loss 695 Comprehensive Balance Sheet 696 CHAPTER 18 THE STATEMENT OF CASH FLOWS 715 Peature story: Cash Is Cash, and Everything Else Is Accounting 715 The Statement of Cash Flows: Purpose and Format 716 Purpose of the Statement of Cash Flows 716 Meaning of Cash Flows 717 Classification of Cash Flows 717 Significant Noncash Activities 718 Format of the Statement of Cash Flows 719 Usefulness of the Statement of Cash Flows 720 Preparing the Statement of Cash Flows 721 Indirect and Direct Methods 721 SECTION 1 Statement of Cash Flows— Indirect Method 723 First Year of Operations—2002 723 Step 1: Determine the Net Increase/Decrease in Cash 724 Step 2: Determine Net Cash Provided/Used by Operating Activities 724 Step 3: Determine Net Cash Provided/Used by Investing and Financing Activities 726 Statement of Cash Flows—2002 726 Second Year of Operations—2003 727 Step 1: Determine the Net Increase/Decrease in Cash 728 Step 2: Determine Net Cash Provided/Used by Operating Activities 728 Step 3: Determine Net Cash Provided/Used by Investing and Financing Activities 730 Statement of Cash Flows—2003 731 Summary of Conversion to Net Cash Provided by Operating Activities—Indirect Method 731 SECTION 2 Statement of Cash Flows Direct Method 735 First Year of Operations—2002 735 Step 1: Determine the Net Increase/Decrease in Cash 736 Step 2: Determine Net Cash Provided/Used by Operating Activities 736 Step 3: Determine Net Cash Provided/Used by Investing and Financing Activities 740 Statement of Cash Flows—2002 740 Second Year of Operations—2003 741 Step 1: Determine the Net Increase/Decrease in Cash 742 Step 2: Determine Net Cash Provided/Used by Operating Activities 742 Step 3: Determine Net Cash Provided/Used by Investing and Financing Activities 744 Statement of Cash Flows—2003 745 Analysis of the Statement of Cash Flows 748 Current Cash Debt Coverage Ratio 748 Cash Return on Sales Ratio 749 Cash Debt Coverage Ratio 749 appendix Using a Work Sheet to Prepare the Statement of Cash Flows—Indirect Method 753 Preparing the Work Sheet 754 Preparing the Statement 759 Detailed Contents xxvii CHAPTER 19 FINANCIAL STATEMENT ANALYSIS 779 Feature story: Follow That Stock! 779 Basics of Financial Statement Analysis 780 Need for Comparative Analysis 780 Tools of Financial Statement Analysis 781 Horizontal Analysis 782 Balance Sheet 783 Income Statement 784 Retained Earnings Statement 784 Vertical Analysis 785 Balance Sheet 785 Income Statement 785 Ratio Analysis 788 Liquidity Ratios 789 Profitability Ratios 794 Solvency Ratios 800 Summary of Ratios 802 Limitations of Financial Statement Analysis 804 Estimates 804 Cost 804 Alternative Accounting Methods 805 Atypical Data 805 Diversification of Firms 805 CHAPTER 20 MANAGERIAL ACCOUNTING 827 Peature story: What a Difference a Day Makes 827 Managerial Accounting Basics 828 Comparing Managerial and Financial Accounting 829 Ethical Standards for Managerial Accountants 829 Management Functions 829 Managerial Cost Concepts 831 Manufacturing Costs 831 Product versus Period Costs 833 Manufacturing Costs in Financial Statements 834 Income Statement 834 Balance Sheet 837 Cost Concepts—A Review 837 Contemporary Developments in Managerial Accounting 839 Service Industry Trends 839 Value Chain Management 841 Accounting Cycle (Work Sheet) for a Manufacturing Company 837 CHAPTER 21 JOB ORDER COST ACCOUNTING 863 I eature story: . . . And We d Like It in Red 863 Cost Accounting Systems 864 Job Order Cost System 864 Process Cost System 865 Job Order Cost Flow 866 Accumulating Manufacturing Costs 867 Assigning Manufacturing Costs to Work in Process 869 Assigning Costs to Finished Goods 876 Assigning Costs to Cost of Goods Sold 877 Summary of Job Order Cost Flows 878 Reporting Job Cost Data 879 Under or Overapplied Manufacturing Overhead 880 Interim Balances 880 Year End Balance 881 CHAPTER 22 PROCESS COST ACCOUNTING 901 Feature story: Ben Jerry s Tracks Its Mix Ups 901 The Nature of Process Cost Systems 902 Use of Process Cost Systems 902 Similarities and Differences Between Job Order Cost and Process Cost Systems 903 Process Cost Flow 905 Assignment of Manufacturing Costs—Journal Entries 905 Equivalent Units 908 Weighted Average Method 909 Refinements on the Weighted Average Method 909 Production Cost Report 911 Comprehensive Example of Process Costing 911 Compute the Physical Unit Flow (Step 1) 912 Compute Equivalent Units of Production (Step 2) 913 Compute Unit Production Costs (Step 3) 913 Prepare a Cost Reconciliation Schedule (Step 4) 914 Preparing the Production Cost Report 915 Final Comments 916 Contemporary Developments 917 Just In Time Processing 917 Activity Based Costing 920 appendix Case Example of Traditional Costing Versus Activity Based Costing 925 Production and Cost Data 925 Comparing Unit Costs 926 Benefits and Limitations of Activity Based Costing 927 CHAPTER 23 COST VOLUME PROFIT RELATIONSHIPS 945 Feature story: Growing by Leaps and Leotards 945 Cost Behavior Analysis 946 Variable Costs 946 Fixed Costs 947 Relevant Range 948 Mixed Costs 950 Importance of Identifying Variable and Fixed Costs 952 Cost Volume Profit Analysis 953 Basic Components 953 Contribution Margin 954 Break Even Analysis 955 Margin of Safety 959 Target Net Income 960 CVP and Changes in the Business Environment 961 CVP Income Statement 963 appendix Variable Costing 966 Effects of Variable Costing on Income 967 Rationale for Variable Costing 969 CHAPTER 24 BUDGETARY PLANNING 981 Feature story: Big Red s Biennial Budget 981 Budgeting Basics 982 Budgeting and Accounting 983 The Benefits of Budgeting 983 Essentials of Effective Budgeting 983 Length of the Budget Period 984 The Budgeting Process 984 Budgeting and Human Behavior 984 Budgeting and Long Range Planning 985 The Master Budget 986 Preparing the Operating Budgets 987 Sales Budget 987 Production Budget 987 Direct Materials Budget 987 Direct Labor Budget 990 Manufacturing Overhead Budget 990 Selling and Administrative Expense Budget 990 Budgeted Income Statement 992 Preparing the Financial Budgets 993 Cash Budget 993 Budgeted Balance Sheet 996 Budgeting in Nonmanufacturing Companies 998 Merchandisers 998 Service Enterprises 999 Not for Profit Organizations 999 CHAPTER 25 BUDGETARY CONTROL AND RESPONSIBILITY ACCOUNTING 1019 Feature story: if Money Is Low, We ll Take the Bus 7079 Concept of Budgetary Control 1020 Static Budget Reports 1021 Illustrations 1021 Uses and Limitations 1022 Flexible Budgets 1023 Why Flexible Budgets? 1023 Developing the Flexible Budget 1025 Flexible Budget—A Case Study 1026 Flexible Budget Reports 1028 Management by Exception 1029 The Concept of Responsibility Accounting 1030 Controllable versus Noncontrollable Revenues and Costs 1032 Responsibility Reporting System 1032 Types of Responsibility Centers 1035 Responsibility Accounting for Cost Centers 1036 Responsibility Accounting for Profit Centers 1037 Detailed Contents xxix Responsibility Accounting for Investment Centers 1039 Principles of Performance Evaluation 1042 CHAPTER 26 PERFORMANCE EVALUATION THROUGH STANDARD COSTS 1063 Feature story: Highlighting Performance Efficiency 1063 The Need for Standards 1064 Distinguishing between Standards and Budgets 1064 Why Standard Costs? 1065 Setting Standard Costs A Difficult Task 1066 Ideal versus Normal Standards 1066 A Case Study 1066 Variances from Standards 1070 Analyzing Variances 1071 Reporting Variances 1080 Standard Cost Accounting System 1082 Journal Entries 1082 Ledger Accounts 1084 Statement Presentation of Variances 1084 CHAPTER 27 INCREMENTAL ANALYSIS AND CAPITAL BUDGETING 1103 FEATURE STORY: Soup Is Good Food 1103 SECTION 1 Incremental Analysis 1104 Management s Decision Making Process 1104 How Incremental Analysis Works 1105 Types of Incremental Analysis 1106 Accept an Order at a Special Price 1106 Make or Buy 1107 Sell or Process Further 1108 Retain or Replace Equipment 1109 Eliminate an Unprofitable Segment 1110 Allocate Limited Resources 1111 SECTION 2 Capital Budgeting ~VHAH Process for Evaluation 1114 Annual Rate of Return 1115 Cash Payback 1116 Discounted Cash Flow 1116 Net Present Value Method 1117 Internal Rate of Return Method 1119 Comparison of Discounted Cash Flow Methods 1121 appendix A Specimen Financial Statements: Lands End, Inc. A2 appendix b Specimen Financial Statements: Abercrombie Fitch Co. Bl appendix c Present Value Concepts Cl appendix d Standards of Ethical Conduct for Management Accountants Dl Photo Credits PC 1 Company Index 1 1 Subject Index 1 3
any_adam_object	1
author	Weygandt, Jerry J. 1942- Kieso, Donald E. 1936- Kimmel, Paul D.
author_GND	(DE-588)135963710 (DE-588)135963796 (DE-588)173217028
author_facet	Weygandt, Jerry J. 1942- Kieso, Donald E. 1936- Kimmel, Paul D.
author_role	aut aut aut
author_sort	Weygandt, Jerry J. 1942-
author_variant	j j w jj jjw d e k de dek p d k pd pdk
building	Verbundindex
bvnumber	BV014487682
callnumber-first	H - Social Science
callnumber-label	HF5635
callnumber-raw	HF5635
callnumber-search	HF5635
callnumber-sort	HF 45635
callnumber-subject	HF - Commerce
classification_rvk	QP 800
ctrlnum	(OCoLC)45419059 (DE-599)BVBBV014487682
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	6. ed.
format	Book
fullrecord	<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01772nam a2200445 c 4500</leader><controlfield tag="001">BV014487682</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20141002 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">020704s2002 ad\|\| \|\|\|\| 00\|\|\| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0471412880</subfield><subfield code="9">0-471-41288-0</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0471417203</subfield><subfield code="9">0-471-41720-3</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)45419059</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV014487682</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-703</subfield><subfield code="a">DE-1102</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HF5635</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657</subfield><subfield code="2">21</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 800</subfield><subfield code="0">(DE-625)141940:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Weygandt, Jerry J.</subfield><subfield code="d">1942-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)135963710</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Principles of financial accounting</subfield><subfield code="c">Jerry J. Weygandt ; Donald E. Kieso ; Paul D. Kimmel</subfield></datafield><datafield tag="246" ind1="1" ind2="3"><subfield code="a">Accounting principles</subfield></datafield><datafield tag="246" ind1="1" ind2="3"><subfield code="a">Life is in the details</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">6. ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">New York [u.a.]</subfield><subfield code="b">Wiley</subfield><subfield code="c">2002</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">Getr. Zählung</subfield><subfield code="b">zahlr. Ill., graph. Darst.</subfield><subfield code="e">1 CD-ROM (12 cm), 1 Beil. (35 S.)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">CD-ROM u.d.T.: Accounting principles. - Beil. u.d.T.: Life is in the details</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="0">(DE-588)4151278-9</subfield><subfield code="a">Einführung</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Kieso, Donald E.</subfield><subfield code="d">1936-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)135963796</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Kimmel, Paul D.</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)173217028</subfield><subfield code="4">aut</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009880070&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-009880070</subfield></datafield></record></collection>
genre	(DE-588)4151278-9 Einführung gnd-content
genre_facet	Einführung
id	DE-604.BV014487682
illustrated	Illustrated
indexdate	2024-07-09T19:03:02Z
institution	BVB
isbn	0471412880 0471417203
language	English
oai_aleph_id	oai:aleph.bib-bvb.de:BVB01-009880070
oclc_num	45419059
open_access_boolean
owner	DE-703 DE-1102
owner_facet	DE-703 DE-1102
physical	Getr. Zählung zahlr. Ill., graph. Darst. 1 CD-ROM (12 cm), 1 Beil. (35 S.)
publishDate	2002
publishDateSearch	2002
publishDateSort	2002
publisher	Wiley
record_format	marc
spelling	Weygandt, Jerry J. 1942- Verfasser (DE-588)135963710 aut Principles of financial accounting Jerry J. Weygandt ; Donald E. Kieso ; Paul D. Kimmel Accounting principles Life is in the details 6. ed. New York [u.a.] Wiley 2002 Getr. Zählung zahlr. Ill., graph. Darst. 1 CD-ROM (12 cm), 1 Beil. (35 S.) txt rdacontent n rdamedia nc rdacarrier CD-ROM u.d.T.: Accounting principles. - Beil. u.d.T.: Life is in the details Accounting Rechnungswesen (DE-588)4048732-5 gnd rswk-swf (DE-588)4151278-9 Einführung gnd-content Rechnungswesen (DE-588)4048732-5 s DE-604 Kieso, Donald E. 1936- Verfasser (DE-588)135963796 aut Kimmel, Paul D. Verfasser (DE-588)173217028 aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009880070&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	Weygandt, Jerry J. 1942- Kieso, Donald E. 1936- Kimmel, Paul D. Principles of financial accounting Accounting Rechnungswesen (DE-588)4048732-5 gnd
subject_GND	(DE-588)4048732-5 (DE-588)4151278-9
title	Principles of financial accounting
title_alt	Accounting principles Life is in the details
title_auth	Principles of financial accounting
title_exact_search	Principles of financial accounting
title_full	Principles of financial accounting Jerry J. Weygandt ; Donald E. Kieso ; Paul D. Kimmel
title_fullStr	Principles of financial accounting Jerry J. Weygandt ; Donald E. Kieso ; Paul D. Kimmel
title_full_unstemmed	Principles of financial accounting Jerry J. Weygandt ; Donald E. Kieso ; Paul D. Kimmel
title_short	Principles of financial accounting
title_sort	principles of financial accounting
topic	Accounting Rechnungswesen (DE-588)4048732-5 gnd
topic_facet	Accounting Rechnungswesen Einführung
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009880070&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
work_keys_str_mv	AT weygandtjerryj principlesoffinancialaccounting AT kiesodonalde principlesoffinancialaccounting AT kimmelpauld principlesoffinancialaccounting AT weygandtjerryj accountingprinciples AT kiesodonalde accountingprinciples AT kimmelpauld accountingprinciples AT weygandtjerryj lifeisinthedetails AT kiesodonalde lifeisinthedetails AT kimmelpauld lifeisinthedetails

Holdings

There is no print copy available.

Interlibrary loan Place Request Caution: Not in THWS collection! Indexes

MARC

Record in the Search Index

There is no print copy available.

Similar Items