Financial accounting:
Saved in:
| Format: | Book |
|---|---|
| Language: | English |
| Published: |
Cincinnati, Ohio
South Western/Thomson Learning
2002
|
| Edition: | 8. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | Getr. Zählung Ill., graph. Darst. CD-ROM (12 cm) |
| ISBN: | 0324066708 |
Staff View
MARC
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| 245 | 1 | 0 | |a Financial accounting |c W. Steve Albrecht |
| 250 | |a 8. ed. | ||
| 264 | 1 | |a Cincinnati, Ohio |b South Western/Thomson Learning |c 2002 | |
| 300 | |a Getr. Zählung |b Ill., graph. Darst. |e CD-ROM (12 cm) | ||
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| 650 | 4 | |a Accounting | |
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Record in the Search Index
| _version_ | 1804130473273720832 |
|---|---|
| adam_text | ^^oief contents
Part f 1
Financial Reporting and the Accounting Cycle
1 ACCOUNTING INFORMATION: USERS AND USES 2
2 FINANCIAL STATEMENTS: AN OVERVIEW 30
3 THE MECHANICS OF ACCOUNTING 78
4 COMPLETING THE ACCOUNTING CYCLE 130
5 ENSURING THE INTEGRITY OF FINANCIAL INFORMATION 204
Part f2
Operating Activities
6 SELLING A PRODUCT OR A SERVICE 236
7 INVENTORY 292
8 COMPLETING THE OPERATING CYCLE 350
Part f3
Investing and Financing Activities
9 INVESTMENTS IN PROPERTY, PLANT, AND EQUIPMENT AND IN
INTANGIBLE ASSETS 394
10 LONG TERM DEBT FINANCING 454
11 EQUITY FINANCING 510
12 INVESTMENTS IN DEBT AND EQUITY SECURITIES 568
Part f4
Other Dimensions of Financial Reporting
13 THE STATEMENT OF CASH FLOWS 616
^Rn tents
PART f1
Financial Reporting and the Accounting Cycle 1
1 ACCOUNTING INFORMATION: USERS AND USES 2
WHAT S THE PURPOSE OF ACCOUNTING? 5
The Relationship of Accounting to Business 8
WHO USES ACCOUNTING INFORMATION? 9
Lenders W Investors 11 Management 11 Other Users of Financial
Information 11
WITHIN WHAT KIND OF ENVIRONMENT DOES ACCOUNTING OPERATE? 13
The Significance and Development of Accounting Standards 13 The
Financial Accounting Standards Board 14 Other Organizations 16
International Business 17 Ethics in Accounting 19 Technology 20
SO, WHY SHOULD I STUDY ACCOUNTING? 21
END OF CHAPTER MATERIALS 21
Competency Enhancement Opportunities 26
2 FINANCIAL STATEMENTS: AN OVERVIEW 30
THE FINANCIAL STATEMENTS 32
The Balance Sheet 32 The Income Statement 39 The Statement of Cash
Flows 43 How the Financial Statements Tie Together 45
NOTES TO THE FINANCIAL STATEMENTS 47
Summary of Significant Accounting Policies 47 Additional Information
about Summary Totals 48 Disclosure of Information Not Recognized 48
Supplementary Information 48
THE EXTERNAL AUDIT 49
FINANCIAL STATEMENT ANALYSIS 50
Debt Ratio 51 Current Ratio 51 Asset Turnover 51 Return on Sales 52
Return on Equity 52 Price Earnings Ratio 52
FUNDAMENTAL CONCEPTS AND ASSUMPTIONS 54
The Separate Entity Concept 54 The Assumption of Arm s Length
Transactions 54 The Cost Principle 55 The Monetary Measurement
Concept 55 The Going Concern Assumption 56
END OF CHAPTER MATERIALS 56
Competency Enhancement Opportunities 72
3 THE MECHANICS OF ACCOUNTING 78
HOW CAN WE COLLECT ALL THIS INFORMATION? 80
HOW DO TRANSACTIONS AFFECT THE ACCOUNTING EQUATION? 82
The Accounting Equation 83 Using Accounts to Categorize Transactions
84 Expanding the Accounting Equation to Include Revenues, Expenses,
x I Contents
and Dividends 88 Why Should I Understand the Mechanics of
Accounting? 88
HOW DO WE RECORD THE EFFECTS OF TRANSACTIONS? 90
Acquiring Cash, Either from Owners or by Borrowing 91 Acquiring Other
Assets 92 Selling Goods or Providing Services 95 Collecting Cash and
Paying Obligations 97 A Note on Journal Entries 99
POSTING JOURNAL ENTRIES AND PREPARING A TRIAL BALANCE 102
Determining Account Balances 102 Illustration of the First Three Steps in
the Accounting Cycle 103
WHERE DO COMPUTERS FIT IN ALL THIS? 108
END OF CHAPTER MATERIALS 110
Competency Enhancement Opportunities 126
4 COMPLETING THE ACCOUNTING CYCLE 130
ACCRUAL ACCOUNTING 132
Periodic Reporting 133 Accrual versus Cash Basis Accounting 133
ADJUSTING ENTRIES 136
Unrecorded Receivables 137 Unrecorded Liabilities 138 Prepaid
Expenses 139 Unearned Revenues 141
PREPARING FINANCIAL STATEMENTS 143
Financial Statement Preparation 144 The Notes 145 The Audit 145
ANALYZING FINANCIAL STATEMENTS 148
DuPont Framework 148 Common Size Financial Statements 149
CLOSING THE BOOKS 151
Real and Nominal Accounts 151 Closing Entries 152 Preparing a Post
Closing Trial Balance 152
A SUMMARY OF THE ACCOUNTING CYCLE 154
expanded
ADJUSTING ENTRIES: ORIGINAL ENTRIES TO EXPENSE OR REVENUE 155
APPENDIX A: USING A WORK SHEET 157
Preparing a Work Sheet 157 Special Considerations in Using a Work
Sheet 159
APPENDIX B: SPECIAL JOURNALS 162
The Sales Journal 162 The Purchases Journal 163 The Cash Receipts
Journal 164 The Cash Disbursements Journal 166
END OF CHAPTER MATERIALS 168
Competency Enhancement Opportunities 197
5 ENSURING THE INTEGRITY OF FINANCIAL INFORMATION 204
THE TYPES OF PROBLEMS THAT CAN OCCUR 206
Types of Errors in the Reporting Process 206 Disagreements in Judgment
207 Fraudulent Financial Reporting 207
Contents I xi
SAFEGUARDS DESIGNED TO MINIMIZE PROBLEMS 208
The Control Environment 210 The Accounting System 211 Control
Activities (Procedures) 212 Reporting on Internal Controls 214
THE NEED FOR MONITORING 215
THE ROLE OF AUDITORS IN THE ACCOUNTING PROCESS 218
Internal Auditors 218 External Auditors 218 What Do Auditors Do? 219
Are Auditors Independent? 220
THE SECURITIES AND EXCHANGE COMMISSION 222
The Effect of 1934 Act on Independent Accountants 223
END OF CHAPTER MATERIALS 223
Competency Enhancement Opportunities 229
COMPREHENSIVE PROBLEM 1 5 233
PART f2
Operating Activities 235
6 SELLING A PRODUCT OR A SERVICE 236
MAJOR ACTIVITIES OF A BUSINESS 239
RECOGNIZING REVENUE 241
When Should Revenue Be Recognized? 242 Application of the Revenue
Recognition Criteria 243
CASH COLLECTION 246
Sales Discounts 246 Sales Returns and Allowances 247 Control of Cash
248
ACCOUNTING FOR CREDIT CUSTOMERS WHO DON T PAY 249
Direct Write Off Method 249 The Allowance Method 250 Real World
Illustration of Accounting for Bad Debts 254
ASSESSING HOW WELL COMPANIES MANAGE THEIR RECEIVABLES 255
RECORDING WARRANTY AND SERVICE COSTS
ASSOCIATED WITH A SALE 251
expanded
RECONCILING THE BANK ACCOUNT 258
USING RECEIVABLES TO GET CASH IMMEDIATELY 261
Selling or Factoring Accounts Receivable 262 Discounting Notes
Receivable 262
FOREIGN CURRENCY TRANSACTIONS 264
Foreign Currency Transaction Example 264
END OF CHAPTER MATERIALS 266
Competency Enhancement Opportunities 287
xii I Contents
7 INVENTORY 292
INVENTORY AND COST OF GOODS SOLD 295
What Is Inventory? 296 What Costs Are Included in Inventory Cost? 296
Who Owns the Inventory? 296 Ending Inventory and Cost of Goods Sold
298
ACCOUNTING FOR INVENTORY PURCHASES AND SALES 299
Overview of Perpetual and Periodic Systems 299 Perpetual and Periodic
Journal Entries 300
COUNTING INVENTORY AND CALCULATING COST OF GOODS SOLD 304
Taking a Physical Count of Inventory 304 The Income Effect of an Error in
Ending Inventory 306
INVENTORY COST FLOW ASSUMPTIONS 308
Specific Identification Inventory Cost Flow 309 FIFO Cost Flow
Assumption 310 LIFO Cost Flow Assumption 310 Average Cost
Flow Assumption 311 A Comparison of All Inventory Costing
Methods 311
ASSESSING HOW WELL COMPANIES MANAGE THEIR INVENTORIES 313
Evaluating the Level of Inventory 313 Impact of the Inventory Cost Flow
Assumption 314 Number of Days Purchases in Accounts Payable 314
expanded
FURTHER COVERAGE OF INVENTORY ERRORS 317
COMPLICATIONS OF THE PERPETUAL METHOD
WITH LIFO AND AVERAGE COST 319
REPORTING INVENTORY AT AMOUNTS BELOW COST 321
Inventory Valued at Net Realizable Value 321 Inventory Valued at Lower
of Cost or Market 322
METHOD OF ESTIMATING INVENTORIES 324
The Gross Margin Method 324
END OF CHAPTER MATERIALS 325
Competency Enhancement Opportunities 344
8 COMPLETING THE OPERATING CYCLE 350
EMPLOYEE COMPENSATION 353
Payroll 354 Compensated Absences 355 Bonuses 356 Stock Options
356 Postemployment Benefits 357 Pensions 358 Postretirement
Benefits Other Than Pensions 360
TAXES 361
Sales Taxes 361 Property Taxes 362 Income Taxes 362
Deferred Tax Example 363
CONTINGENCIES 365
Environmental Liabilities 366
Contents I xiii
CAPITALIZE VERSUS EXPENSE 368
Research and Development 368 Advertising 369
SUMMARIZING OPERATIONS ON AN INCOME STATEMENT 370
Other Revenues and Expenses 370 Extraordinary Items 370 Earnings
per Share 371 Differing Income Statement Formats 372
END OF CHAPTER MATERIALS 372
Competency Enhancement Opportunities 385
COMPREHENSIVE PROBLEM 6 8 391
PART f3
Investing and Financing Activities 393
9 INVESTMENTS IN PROPERTY, PLANT, AND
EQUIPMENT AND IN INTANGIBLE ASSETS 394
NATURE OF LONG TERM OPERATING ASSETS 396
DECIDING WHETHER TO ACQUIRE A LONG TERM OPERATING ASSET 397
ACCOUNTING FOR ACQUISITION OF PROPERTY, PLANT, AND EQUIPMENT 398
Assets Acquired by Purchase 399 Assets Acquired by Leasing 399
Assets Acquired by Self Construction 402 Acquisition of Several Assets at
Once 403
CALCULATING AND RECORDING DEPRECIATION EXPENSE 405
Straight Line Method of Depreciation 406 Units of Production Method of
Depreciation 407 A Comparison of Depreciation Methods 408 Partial
Year Depreciation Calculations 409 Units of Production Method with
Natural Resources 409
REPAIRING AND IMPROVING PROPERTY, PLANT, AND EQUIPMENT 410
RECORDING IMPAIRMENTS OF ASSET VALUE 412
Recording Decreases in the Value of Property, Plant, and Equipment 412
Recording Increases in the Value of Property, Plant, and Equipment 414
DISPOSAL OF PROPERTY, PLANT, AND EQUIPMENT 414
Discarding Property, Plant, and Equipment 414 Selling Property, Plant,
and Equipment 415 Exchanging Property, Plant, and Equipment 416
ACCOUNTING FOR INTANGIBLE ASSETS 416
Patents 417 Franchises and Licenses 418 Goodwill 418 Difficulties of
Accounting for Intangible Assets: The Case of Brand Names 419
MEASURING PROPERTY, PLANT, AND EQUIPMENT EFFICIENCY 420
Evaluating the Level of Property, Plant, and Equipment 420 Industry
Differences in Fixed Asset Turnover 421
ACCELERATED DEPRECIATION METHODS 421
Declining Balance Method of Depreciation 422 Sum of the Years Digits
Method of Depreciation 424 A Comparison of Depreciation Methods 425
xiv I Contents
CHANGES IN DEPRECIATION ESTIMATES 426
END OF CHAPTER MATERIALS 427
Competency Enhancement Opportunities 448
10 LONG TERM DEBT FINANCING 454
MEASURING LONG TERM LIABILITIES 455
Present Value and Future Value Concepts 456 Computing the Present
Value of an Annuity 460
ACCOUNTING FOR LONG TERM LIABILITIES 462
Interest Bearing Notes 462 Mortgages Payable 463
ACCOUNTING FOR LEASE OBLIGATIONS 466
Operating Leases 468
THE NATURE OF BONDS 469
Types of Bonds 469 Characteristics of Bonds 469 Determining a Bond s
Issuance Price 470 Accounting for Bonds Payable Issued at Face Value
474 Bond Retirements before Maturity 475
USING DEBT RELATED FINANCIAL RATIOS 476
Debt Ratio and Debt to Equity Ratio 476 Times Interest Earned Ratio 477
expanded
BONDS ISSUED AT A DISCOUNT OR AT A PREMIUM 477
Accounting for Bonds Issued at a Discount 478 Accounting for Bonds
Issued at a Premium 479 Effective Interest Amortization 481
TABLE I: THE PRESENT VALUE OF $1 DUE IN n PERIODS 483
TABLE II: THE PRESENT VALUE OF AN ANNUITY OF
$1 PER NUMBER OF PAYMENTS 484
TABLE III: AMOUNT OF $1 DUE IN n PERIODS 485
TABLE IV: AMOUNT OF AN ANNUITY OF
$1 PER NUMBER OF PAYMENTS 486
END OF CHAPTER MATERIALS 487
Competency Enhancement Opportunities 503
11 EQUITY FINANCING 510
RAISING EQUITY FINANCING 513
Difference between a Loan and an Investment 513 Proprietorships and
Partnerships 514
CORPORATIONS AND CORPORATE STOCK 515
Characteristics of a Corporation 515 Starting a Corporation 517
Common Stock 518 Preferred Stock 518
ACCOUNTING FOR STOCK 519
Issuance of Stock 520 Accounting for Stock Repurchases 521 Balance
Sheet Presentation 523
Contents I xv
RETAINED EARNINGS 524
Cash Dividends 524 Dividend Payout Ratio 528
OTHER EQUITY ITEMS 529
Equity Items that Bypass the Income Statement 529 Statement of
Stockholders Equity 530
ex|i§i!gf u
ACCOUNTING FOR STOCK DIVIDENDS 532
Stock Splits 533
PRIOR PERIOD ADJUSTMENTS 534
PROPRIETORSHIP AND PARTNERSHIP ACCOUNTING 535
Accounting for Equity Financing in a Proprietorship 535 Accounting for
Equity Financing in a Partnership 537
END OF CHAPTER MATERIALS 539
Competency Enhancement Opportunities 562
12 INVESTMENTS IN DEBT AND EQUITY SECURITIES 568
WHY COMPANIES INVEST IN OTHER COMPANIES 570
CLASSIFYING A SECURITY 572
Held to Maturity Securities 573 Equity Method Securities 574 Trading
and Available for Sale Securities 574 Why the Different Classifications?
574
ACCOUNTING FOR TRADING AND AVAILABLE FOR SALE SECURITIES 577
Accounting for the Purchase of Securities 577 Accounting for the Return
Earned on an Investment 578 Accounting for the Sale of Securities 579
ACCOUNTING FOR CHANGES IN THE VALUE OF SECURITIES 581
Changes in the Value of Trading Securities 581 Changes in the Value of
Available for Sale Securities 582 Subsequent Changes in Value 582
WftAu
ACCOUNTING FOR HELD TO MATURITY SECURITIES 584
Accounting for the Initial Purchase 584 Accounting for Bonds Purchased
between Interest Dates 585 Accounting for the Amortization of Bond
Discounts and Premiums 586 Accounting for the Sale or Maturity of
Bond Investments 589
ACCOUNTING FOR EQUITY INVESTMENTS USING THE EQUITY METHOD 590
Illustrating the Equity Method 590
END OF CHAPTER MATERIALS 592
Competency Enhancement Opportunities 608
COMPREHENSIVE PROBLEM 9 12 613
xvi I Contents
PART f4
Other Dimensions of Financial Reporting 615
13 THE STATEMENT OF CASH FLOWS 616
WHAT S THE PURPOSE OF A STATEMENT OF CASH FLOWS? 618
WHAT INFORMATION IS REPORTED IN THE
STATEMENT OF CASH FLOWS? 619
Major Classifications of Cash Flows 619 Noncash Investing and
Financing Activities 622 Cash Flow Patterns 624
PREPARING A STATEMENT OF CASH FLOWS—A SIMPLE EXAMPLE 624
ANALYZING THE OTHER PRIMARY FINANCIAL STATEMENTS
TO PREPARE A STATEMENT OF CASH FLOWS 628
A Six Step Process for Preparing a Statement of Cash Flows 630 An
Illustration of the Six Step Process 631
USING INFORMATION FROM THE STATEMENT OF
CASH FLOWS TO MAKE DECISIONS 640
END OF CHAPTER MATERIALS 642
Competency Enhancement Opportunities 664
Appendices
A MICROSOFT ANNUAL REPORT A 1
B GLOSSARY B 1
C CHECK FIGURES C 1
Financial Accounting Indexes
• SUBJECT SI 1
• REAL WORLD COMPANY CI 1
• INTERNET 11 1
|
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| id | DE-604.BV017769025 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T19:21:35Z |
| institution | BVB |
| isbn | 0324066708 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-010670971 |
| oclc_num | 45420069 |
| open_access_boolean | |
| physical | Getr. Zählung Ill., graph. Darst. CD-ROM (12 cm) |
| publishDate | 2002 |
| publishDateSearch | 2002 |
| publishDateSort | 2002 |
| publisher | South Western/Thomson Learning |
| record_format | marc |
| spelling | Financial accounting W. Steve Albrecht 8. ed. Cincinnati, Ohio South Western/Thomson Learning 2002 Getr. Zählung Ill., graph. Darst. CD-ROM (12 cm) txt rdacontent n rdamedia nc rdacarrier Accounting Finanzbuchhaltung (DE-588)4113562-3 gnd rswk-swf Finanzbuchhaltung (DE-588)4113562-3 s DE-604 Albrecht, W. Steve Sonstige oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010670971&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Financial accounting Accounting Finanzbuchhaltung (DE-588)4113562-3 gnd |
| subject_GND | (DE-588)4113562-3 |
| title | Financial accounting |
| title_auth | Financial accounting |
| title_exact_search | Financial accounting |
| title_full | Financial accounting W. Steve Albrecht |
| title_fullStr | Financial accounting W. Steve Albrecht |
| title_full_unstemmed | Financial accounting W. Steve Albrecht |
| title_short | Financial accounting |
| title_sort | financial accounting |
| topic | Accounting Finanzbuchhaltung (DE-588)4113562-3 gnd |
| topic_facet | Accounting Finanzbuchhaltung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010670971&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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