Accounting:
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| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Upper Saddle River, NJ
Prentice Hall
2002
|
| Edition: | 5. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | getr. Zählung zahlr. Ill., graph. Darst. CD-ROM(12 cm) |
| ISBN: | 0130906999 |
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MARC
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| 245 | 1 | 0 | |a Accounting |c Charles T. Horngren ; Walter T. Harrison ; Linda Smith Bamber |
| 250 | |a 5. ed. | ||
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Record in the Search Index
| _version_ | 1804130560414580736 |
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| adam_text | Brief Contents
Chapter 1
Accounting and the Business
Environment 4
Chapter 2
Recording Business Transactions 38
Chapter 3
Measuring Business Income:
The Adjusting Process 82
Chapter 4
Completing the Accounting Cycle 126
Chapter 5
Merchandising Operations and the
Accounting Cycle 166
Chapter 6
Accounting Information Systems 226
Chapter 7
Internal Control, Managing Cash, and
Making Ethical Judgments 266
Chapter 8
Accounts and Notes Receivable 310
Chapter 9
Merchandise Inventory 346
Chapter 10
Plant Assets and Intangible Assets 386
Chapter 11
Current Liabilities and Payroll 424
Chapter 12
Partnerships 464
Chapter 13
Corporations: Paid in Capital and the
Balance Sheet 500
Chapter 14
Retained Earnings, Treasury Stock, and
the Income Statement 540
Chapter 15
Long Term Liabilities 576
Chapter 16
Investments and International
Operations 622
Chapter 17
The Statement of Cash Flows 654
Chapter 18
Financial Statement Analysis 710
Chapter 19
Introduction to Management
Accounting 754
Chapter 20
Job Costing 796
Chapter 21
Process Costing 840
Chapter 22
Cost Volume Profit Analysis 886
Chapter 23
The Master Budget and Responsibility
Accounting 926
Chapter 24
Flexible Budgets and Standard
Costs 972
Chapter 25
Activity Based Costing and Other Cost
Management Tools 1016
Chapter 26
Special Business Decisions and Capital
Budgeting 1062
Appendix A: Target Annual Report A l
Appendix B: Chart of Accounts B l
Appendix C: Present and Future Tables C l
Appendix D: Check Figures D l
Glossary G l
Index 1 1
Prologue
Careers in Accounting 1
Private Accounting 1
Public Accounting 2
Chapter 1
Accounting and the Business
Environment 4
Accounting: The Basis for Business Decisions 5
Decision Makers: The Users of Accounting
Information 5
Financial Accounting and Management Accounting 6
The Authority Underlying Accounting 7
Ethics in Accounting and Business 7
Standards of Professional Conduct 7
e Accounting: MicroStrategy: A Cautionary Tale for
the New Economy 8
Types of Business Organizations 8
Accounting Concepts and Principles 9
The Entity Concept 9
The Reliability (Objectivity) Principle 10
The Cost Principle 10
The Going Concern Concept 10
The Stable Monetary Unit Concept 11
The Accounting Equation 11
Assets and Liabilities 11
Owner s Equity 12
Accounting for Business Transactions 13
Evaluating Business Transactions 17
The Financial Statements 17
Financial Statement Headings 18
Relationships Among the Financial Statements 19
Decision Guidelines: Major Business Decisions 21
Review Accounting and the Business Environment,
21: Summary Problem/Lessons Learned/Accounting
Vocabulary/Questions • Assess Your Progress, 24: Daily
Exercises/Exercises/Problems • Apply Your Knowledge, 34:
Cases/Team Projects/Internet Exercise
Chapter 2
Recording Business Transactions 38
The Account 39
Assets 39
Liabilities 40
Owner s Equity 40
Double Entry Accounting 41
The T Account 41
Increases and Decreases in the Accounts 42
xii Recording Transactions in the Journal 44
Copying Information (Posting) from the Journal to the
Ledger 45
The Flow of Accounting Data 4.6
Transaction Analysis, Journalizing, and Posting to the
Accounts 46
Accounts After Posting 48
The Trial Balance 48
Correcting Trial Balance Errors 49
e Accounting: The Seven Trillion Dollar Mistake 50
¦ Mid Chapter Summary Problem 50
Details of Journals and Ledgers 52
Posting from the Journal to the Ledger 54
The Four Column Account Format: An Alternative to
the T Account Format 54
Chart of Accounts in the Ledger 55
The Normal Balance of an Account 55
Expanding the Accounting Equation to Account
for Revenues and Expenses 56
Expanded Problem Including Revenues and
Expenses 57
Transaction Analysis, Journalizing, and Posting 57
Ledger Accounts After Posting 61
Trial Balance 61
Decision Guidelines: Analyzing and Recording
Transactions 61
Using Accounting Information for Quick
Decision Making 62
Review the Recording of Business Transactions, 62:
Summary Problem/Lessons Learned/Accounting Vocabulary/
Questions • Assess Your Progress, 67: Daily Exercises/
Exercises/Problems • Apply Your Knowledge, 80:
Cases/Team Projects/Internet Exercise
Chapter 3
Measuring Business Income:
The Adjusting Process 82
Financial Statements and Adjusting Entries 83
Accrual Basis Accounting Versus Cash Basis
Accounting 83
The Accounting Period 84
The Revenue Principle 85
The Matching Principle 86
The Time Period Concept 86
Adjusting the Accounts 87
Prepaids (Deferrals) and Accruals 88
Prepaid Expenses 88
Depreciation of Plant Assets 90
Accrued Expenses 92
Accrued Revenues 94
Unearned Revenues 94
Summary of the Adjusting Process 96
The Adjusted Trial Balance 96
e Accounting: Grossing up the Revenue: Priceline.com
and Ventro 98
Preparing the Financial Statements 100
Relationships Among the Three Financial
Statements 101
Ethical Issues in Accrual Accounting 101
Decision Guidelines: Measuring Business Income:
The Adjusting Process 102
Review the Adjusting Process, 103: Summary
Problem/Lessons Learned/Accounting Vocabulary/Questions
• Assess Your Progress, 107: Daily Exercises/Exercises/
Problems • Apply Your Knowledge, 120: Cases/Team
Projects/Internet Exercise
APPENDIX TO CHAPTER 3: Alternative Treatment of Prepaid
Expenses and Unearned Revenues 123
Chapter 4
Completing the Accounting Cycle 126
The Accounting Cycle 127
The Work Sheet 128
¦ Mid Chapter Summary Problem 132
Completing the Accounting Cycle 133
Preparing the Financial Statements 133
Recording the Adjusting Entries 133
Closing the Accounts 134
Postclosing Trial Balance 138
Classifying Assets and Liabilities 138
Assets 138
Liabilities 139
A Real Classified Balance Sheet 140
Balance Sheet Formats 141
Accounting Ratios 141
Current Ratios 141
Debt Ratio 142
Managing Both Current Ratio and Debt Ratio 143
e Accounting: A Forced Debt Ratio for South Korea s
Companies 143
Decision Guidelines: Completing the Accounting
Cycle 144
Review the Accounting Cycle, 145: Summary Problem/
Lessons Learned/Accounting Vocabulary/Questions • Assess
Your Progress, 148: Daily Exercises/Exercises/Problems
• Apply Your Knowledge, 161: Cases/Team Projects/
Internet Exercise
APPENDIX TO CHAPTER 4: Reversing Entries:
An Optional Step 163
CbapterS
Merchandising Operations and the
Accounting Cycle 166
What Are Merchandising Operations? 168
Sales Revenue, Cost of Goods Sold, and Gross Profit 168
The Operating Cycle of a Merchandising Business 169
Inventory Systems: Perpetual and Periodic 169
Computerized Inventory Systems 170
Purchasing Merchandise: The Perpetual Inventory
System 170
The Purchase Invoice: A Basic Business Document 170
Purchase Returns and Allowances 171
Purchase Discounts 172
Transportation Cost: Who Pays? 173
Detailed Accounting for Purchase Returns and Al¬
lowances, Discounts, and Transportation Costs 175
Selling Inventory and Recording Cost of
Goods Sold 175
Cash Sale 175
Sale on Account 176
Offering Sales Discounts and Sales Returns and
Allowances 176
¦ Mid Chapter Summary Problem 178
Adjusting and Closing the Accounts of a
Merchandiser 179
Adjusting Inventory Based on a Physical Count 179
Preparing and Using the Work Sheet 180
Preparing the Financial Statements of a
Merchandiser 182
Journalizing the Adjusting and Closing Entries 183
Income Statement Formats: Multi Step and
Single Step 184
Multi Step Income Statement 185
Single Step Income Statement 185
Two Key Ratios for Decision Making 185
The Gross Profit Percentage 185
The Rate of Inventory Turnover 186
e Accounting: Varsitybooks.com: A Textbook Case on
the Fulfillment Cost Conundrum 187
The Periodic System: Measuring Cost of Goods Sold
and Inventory Purchases 188
Decision Guidelines: Merchandising Operations and
the Accounting Cycle 189
Review Merchandising Operations, 190: Summary
Problem/Lessons Learned/Accounting Vocabulary/Questions
• Assess Your Progress, 195: Daily Exercises/Exercises/
Problems • Apply Your Knowledge, 208: Cases/Team
Projects/Internet Exercise
APPENDIX TO CHAPTER 5: Accounting for Merchandise in
a Periodic Inventory System 211
Chapter 6
Accounting Information Systems 226
Effective Accounting Information Systems 227
Features of Effective Systems 227
Components of a Computerized System 228
How Computerized and Manual Accounting
Systems Work 228
Designing a System: The Chart of Accounts 229
Processing Transactions: Manual and Menu
Driven Systems 230
e Accounting: Accounting Pioneers on the
Virtual Frontier 231
Integrated Accounting Software: Spreadsheets 232
Special Journals 234
Special Accounting Journals 234
Using the Sales Journal 235
Using Documents as Journals 238
Using the Cash Receipts Journal 238
Using the Purchases Journal 240
Using the Cash Payments Journal 242
The Role of the General Journal 244
The Credit Memorandum—Recording Sales Returns
and Allowances 244 X
The Debit Memorandum—Recording Purchase
Returns and Allowances 245
Balancing the Ledgers 246
Blending Computers and Special Journals in an
Accounting Information System 246
Decision Guidelines: Using Special Journals and
Control Accounts 246
Review Accounting Information Systems, 247:
Summary Problem/Lessons Learned/Accounting Vocabulary/
Questions • Assess Your Progress, 251: Daily Exercises/
Exercises/Problems • Apply Your Knowledge, 264:
Cases/Team Projects/Internet Exercise
Chapter 7
Internal Control, Managing Cash, and
Making Ethical Judgments 266
Internal Control 267
An Effective Internal Control System 267
e Accounting: The Barings Bank Debacle:
What Your Internal Auditor Tells You Might Save
Your Company 269
Internal Controls for e Commerce 271
The Limitations of Internal Control 272
The Bank Account as a Control Device 273
The Bank Reconciliation 275
How Owners and Managers Use the Bank
Reconciliation 280
¦ Mid Chapter Summary Problem 280
Internal Control over Cash Receipts 282
Internal Control over Cash Payments
(Disbursements) 283
Controls over Payment by Check 283
Controlling Petty Cash Payments 285
Using a Budget to Manage Cash 286
Reporting Cash on the Balance Sheet 288
Ethics and Accounting 288
Corporate and Professional Codes of Ethics 288
Ethical Issues in Accounting 289
Decision Guidelines: Framework for Making Ethical
Judgments 290
Ethics and External Controls 290
Review Internal Control and Cash, 291: Summary
Problem/Lessons Learned/Accounting Vocabulary/Questions
• Assess Your Progress, 293: Daily Exercises/Exercises/
Problems • Apply Your Knowledge, 306: Cases/Team
Projects/Internet Exercise
APPENDIX TO CHAPTER 7: The Voucher System 308
Chapter 8
Accounts and Notes Receivable 310
Receivables: An Introduction 311
The Types of Receivables 311
Establishing Internal Control over Collection of
Receivables 312
Managing the Collection of Receivables: The Credit
Department 313
Decision Guidelines: Controlling, Managing, and
XIV Accounting for Receivables 313
Accounting for Uncollectible Accounts
(Bad Debts) 314
The Allowance Method 314
Estimating Uncollectibles 315
Writing Off Uncollectible Accounts 317
The Direct Write Off Method 318
Recovery of Accounts Previously Written Off 318
Credit Card, Bankcard, and Debit Card Sales 319
Credit Card Sales 319
Bankcard Sales 319
Debit Card Sales 319
e Accounting: Merchant Beware: Credit Cards Boom
with Online Sales . . . But So Does Fraud 320
¦ Mid Chapter Summary Problem 320
Notes Receivable: An Overview 321
Identifying a Note s Maturity Date 322
Computing Interest on a Note 323
Accounting for Notes Receivable 323
Recording Notes Receivable 323
Accruing Interest Revenue 324
Dishonored Notes Receivable 324
Reporting Receivables on the Balance Sheet 325
Computers and Accounts Receivable 325
Using Accounting Information for Decision
Making 326
Acid Test (or Quick) Ratio 326
Days Sales in Receivables 327
Decision Guidelines: Accounting for Receivables
Transactions 328
Review Accounts and Notes Receivables, 328:
Summary Problem /Lessons Learned/Accounting Vocabulary/
Questions • Assess Your Progress, 330: Daily Exercises/
Exercises/Problems • Apply Your Knowledge, 341:
Cases/Team Projects/Internet Exercise
APPENDIX TO CHAPTER 8: Discounting a Note
Receivable 343
Chapter 9
Merchandise Inventory 346
Accounting for Inventory and Inventory
Systems 348
Basic Concepts 348
Perpetual Inventory System 348
Cost of Goods Sold (Cost of Sales) and
Gross Profit 350
How Owners and Managers Use the Cost of Goods
Sold Model 350
Computing the Cost of Inventory 351
Periodic Inventory System 3 51
e Accounting: It s a Bird . . . It s a Plane . . . It s a
Warehouse! DHL Worldwide Express 353
Inventory Costing Methods 353
Specific Unit Cost 353
Weighted Average Cost 354
First In, First Out (FIFO) Cost 355
Last In, First Out (LIFO) Cost 355
The Income Effects of FIFO, LIFO, and Weighted
Average Cost 355
The Income Tax Advantage of LIFO 356
GAAP and Practical Considerations: A Comparison of
Inventory Methods 356
¦ Mid Chapter Summary Problem 357
The Perpetual System and Inventory Costing
Methods 359
FIFO 359
LIFO 360
Weighted Average Cost 360
Accounting Principles and Inventories 360
Consistency Principle 360
Disclosure Principle 361
Materiality Concept 361
Accounting Conservatism 361
Lower of Cost or Market Rule 361
Effects of Inventory Errors 362
Other Inventory Issues 363
Ethical Issues 363
Estimating Inventory 364
Internal Control 365
Decision Guidelines: Guidelines for Inventory
Management 366
Review Merchandise Inventory, 367: Summary
Problem/Lessons Learned/Accounting Vocabulary/Questions
• Assess Your Progress, 369: Daily Exercises/Exercises/
Problems • Apply Your Knowledge, 382: Cases/Team
Projects/Internet Exercise
APPENDIX TO CHAPTER 9: Comparing the Perpetual and
Periodic Inventory Systems 384
Chapter 10
Plant Assets and Intangible Assets 386
Measuring the Cost of Plant Assets 387
Land and Land Improvements 388
Buildings 389
Machinery and Equipment 389
Leasehold Improvements 389
Construction in Progress and Capital Leases 389
Capitalizing the Cost of Interest 390
A Lump Sum (Basket) Purchase of Assets 390
Capital Expenditures 391
Measuring Plant Asset Depreciation 392
Causes of Depreciation 392
Measuring Depreciation 393
Depreciation Methods 393
Comparing Depreciation Methods 396
¦ Mid Chapter Summary Problem 398
Other Issues in Accounting for Plant Assets 399
Depreciation and Income Taxes 399
Depreciation for Partial Years 400
Changing the Useful Life of a Depreciable Asset 401
Using Fully Depreciated Assets 402
Disposing of Plant Assets 402
Accounting for Natural Resources 404
Accounting for Intangible Assets 405
Specific Intangibles 406
e Accounting: Singapore International Airlines: Ratchet¬
ing Up the Value of Tangibles and Intangibles 407
Special Issues 407
Ethical Issues: Plant Assets and Intangibles 408
Decision Guidelines: Accounting for Plant Assets and
Related Expenses 409
Review Plant Assets, 409: Summary Problem/Lessons
Learned/Accounting Vocabulary/Questions • Assess Your
Progress, 411: Daily Exercises/Exercises/Problems
• Apply Your Knowledge, 422: Cases/Team Projects/
Internet Exercise
Chapter 11
Current Liabilities and Payroll 424
Current Liabilities of Known Amount 425
Accounts Payable 425
Short Term Notes Payable 426
Short Term Notes Payable Issued at a Discount 427
Sales Tax Payable 428
e Accounting: A Taxing Dilemma: Sales Tax Liability
and the Internet 429
Current Portion of Long Term Debt 429
Accrued Expenses (Accrued Liabilities) 430
Payroll Liabilities 430
Unearned Revenue 431
Current Liabilities That Must Be Estimated
432
Estimated Warranty Payable 432
Estimated Vacation Pay Liability 433
Income Tax Payable (for a Corporation) 434
Contingent Liabilities 434
Ethical Issues in Reporting Liabilities 434
Decision Guidelines: Accounting for Current and
Contingent Liabilities, Including Payroll 435
¦ Mid Chapter Summary Problem 436
Accounting for Payroll 436
Gross Pay and Net Pay 437
Payroll Deductions 437
Employer Payroll Taxes 439
Payroll Entries 439
The Payroll System 440
Payroll Record 440
Payroll Bank Account 441
Payroll Checks 443
Earnings Record 443
Paying the Payroll 444
Internal Control over Payroll 446
Reporting Payroll Expense and Liabilities 447
Decision Guidelines: Accounting for Payroll 448
Review Current Liabilities, 448: Summary Problem/
Lessons Learned/Accounting Vocabulary/Questions • Assess
Your Progress, 450: Daily Exercises/Exercises/Problems
• Apply Your Knowledge, 461: Cases/Team Projects/
Internet Exercise
Chapter 12
Partnerships 464
Characteristics of a Partnership 465
The Written Agreement 465
Limited Life 466
Mutual Agency 466
Unlimited Liability 466
Co Ownership of Property 467
No Partnership Income Taxes 467
Partners Owner s Equity Accounts 467
Types of Partnerships 468
General Partnerships 468
Limited Partnerships 468
S Corporations 468 XX
The Partnership Start up 469
e Accounting: The Limited but Lively Life of a
Dot.Com Partnership 469
Sharing Profits and Losses, and Drawings 470
Sharing Based on a Stated Fraction 471
Sharing Based on Capital Contributions 472
Sharing Based on Capital Contributions and on
Service 472
Sharing Based on Salaries and on Interest 473
Partner Drawings of Cash and Other Assets 474
Admission of a Partner 475
Admission by Purchasing a Partner s Interest 475
Admission by Investing in the Partnership 476
Withdrawal (Resignation or Death) of a
Partner 479
Withdrawal at Book Value 480
Withdrawal at Less than Book Value 480
Withdrawal at More than Book Value 481
Death of a Partner 481
Liquidation of a Partnership 482
Sale of Noncash Assets at a Gain 482
Sale of Noncash Assets at a Loss 483
Partnership Financial Statements 484
Decision Guidelines: Accounting for Partnerships 485
Review Partnerships, 486: Summary Problem/Lessons
Learned/Accounting Vocabulary/Questions • Assess Your
Progress, 488: Daily Exercises/Exercises/Problems
• Apply Your Knowledge, 497: Cases/Team Projects/
Internet Exercise
Chapter 13
Corporations: Paid in Capital and the
Balance Sheet 500
Corporations: An Overview 501
Characteristics of a Corporation 501
Organizing a Corporation 502
Capital Stock 503
Stockholder s Equity: The Basics 503
Paid in Capital Is Received from the Stockholders 504
Retained Earnings Are Earned from the Customers 504
Corporations May Pay Dividends to the
Stockholders 505
Stockholders Rights 505
Classes of Stock 506
Issuing Stock 507
Issuing Common Stock 507
e Accounting: UPS Delivers the Dough at Record
Breaking IPO 509
Issuing Preferred Stock 510
Ethical Considerations in Accounting for the Issuance
of Stock 511
Review of Accounting for Paid in Capital 511
Decision Guidelines: Reporting Stockholders Equity
on the Balance Sheet 512
¦ Mid Chapter Summary Problem 513
Accounting for Cash Dividends 514
Dividend Dates 514
Dividends on Preferred and Common Stock 514
Dividends on Cumulative and Noncumulative
Preferred Stock 515
xvi
Different Values of Stock 516
Market Value 516
Liquidation Value 517
Book Value 517
Evaluating Operations 518
Rate of Return on Total Assets 518
Rate of Return on Common Stockholders Equity 519
Accounting for Income Taxes by Corporations 519
Decision Guidelines: Dividends, Stock Values, Evaluat¬
ing Operations, ¦ Accounting for Income Tax 521
Review Corporations: Paid in Capital and the
Balance Sheet, 522: Summary Problem/Lessons Learned/
Accounting Vocabulary/Questions • Assess Your
Progress, 524: Daily Exercises/Exercises/Problems
• Apply Your Knowledge, 537: Cases/Team Projects/
Internet Exercise
Chapter 14
Retained Earnings, Treasury Stock, and
the Income Statement 540
Retained Earnings, Stock Dividends, and Stock
Splits 541
Retained Earnings 541
Stock Dividends 542
Stock Splits 544
Similarities and Differences Between Stock Dividends
and Stock Splits 545
Treasury Stock 545
Purchase of Treasury Stock 546
Sale of Treasury Stock 547
Treasury Stock Transactions: A Summary 548
e Accounting: Aktienrueckkauf, Rachat des
actions, Recompra de acciones : Stock Buybacks
Catch On in Europe 548
Reporting Issues 548
Retirement of Stock 549
Decision Guidelines: Accounting for Retained
Earnings, Dividends, and Treasury Stock 549
Restrictions on Retained Earnings 550
Variations in Reporting Stockholders Equity 551
¦ Mid Chapter Summary Problem 552
The Corporate Income Statement: Analyzing the
Quality of Earnings 553
Continuing Operations 553
Special Items 553
Cumulative Effect of a Change in Accounting
Principle 555
Earnings Per Share 556
Combined Statement of Income and Retained
Earnings 557
Reporting Comprehensive Income 557
Decision Guidelines: Analyzing a Corporate Income
Statement 558
Prior Period Adjustments 558
Statement of Stockholders Equity 559
Review Retained Earnings, Treasury Stock, and the
Income Statement, 560: Summary Problem/Lessons
Learned/Accounting Vocabulary/Questions • Assess Your
Progress, 562: Daily Exercises/Exercises/Problems
• Apply Your Knowledge, 573: Cases/Team Projects/
Internet Exercise
Chapter 15
Long Term Liabilities 576
Bonds: An Introduction 577
Types of Bonds 578
Bond Prices 579
Present Value 579
Bond Interest Rates 579
Issuing Bonds Payable to Borrow Money 580
Issuing Bonds and Notes Payable Between Interest
Dates 581
e Accounting: Borrowers On Line: Click Here to Lend
us $6 Billion 582
Issuing Bonds Payable at a Discount 582
Issuing Bonds Payable at a Premium 584
Reporting Bonds Payable 585
Adjusting Entries for Interest Expense 585
Decision Guidelines: Accounting for Long Term
Liabilities — Part A 586
¦ Mid Chapter Summary Problem 587
Effective Interest Method of Amortization 588
Effective Interest Method of Amortizing Bond
Discount 588
Effective Interest Method of Amortizing Bond
Premium 590
Additional Bond Topics 592
Retirement of Bonds Payable 592
Convertible Bonds and Notes 594
Current Portion of Long Term Debt 594
Mortgage Notes Payable 595
Advantage of Issuing Bonds Versus Stock 595
Lease Liabilities 596
Pension and Postretirement Benefit Liabilities 597
Decision Guidelines: Accounting for Long Term
Liabilities — Part B 598
Review Long Term Liabilities, 599: Summary
Problem/Lessons Learned/Accounting Vocabulary/Questions
• Assess Your Progress, 601: Daily Exercises/Exercises/
Problems • Apply Your Knowledge, 611: Cases/Team
Projects/Internet Exercise
APPENDIX TO CHAPTER 15: Time Value of Money: Future
Value and Present Value 613
Chapter 16
Investments and International
Operations 622
Stock Investments: An Overview 623
Some Basics 623
Accounting for Trading Investments 624
Accounting for Long Term Available for Sale
Investments 625
Accounting for Equity Method Investments 627
Accounting for Consolidated Subsidiaries 630
Long Term Investments in Bonds and Notes 632
Accounting for Held to Maturity Investments—
The Amortized Cost Method 632
Decision Guidelines: Accounting Method to Use for
Each Type of Investment 633
¦ Mid Chapter Summary Problem 634
Accounting for International Operations 635
Foreign Currencies and Foreign Currency Exchange
Rates 635
Foreign Currency Transactions 636
Consolidation of Foreign Subsidiaries 637
e Accounting: Avon Products Inc.: Staying Up When
the Currency Goes Down 638
International Accounting Standards 638
Reporting Comprehensive Income 639
Decision Guidelines: Foreign Currency, Comprehensive
Income, and Statement of Cash Flows 640
Review Investments and International Operations,
640: Summary Problem/Lessons Learned/Accounting
Vocabulary/Questions • Assess Your Progress, 642: Daily
Exercises/Exercises/Problems • Apply Your Knowledge,
649: Cases/Team Projects/Internet Exercise
Chapter 17
The Statement of Cash Flows 654
The Statement of Cash Flows: Basic Concepts 655
Purpose of the Statement of Cash Flows 655
Cash and Cash Equivalents 656
Operating, Investing, and Financing Activities 656
Interest and Dividends as Operating Activities 658
Format of the Statement of Cash Flows 659
Statement of Cash Flows: The Direct
Method 660
Cash Flows from Operating Activities 660
Cash Flows from Investing Activities 661
Cash Flows from Financing Activities 662
e Accounting: Cash Crunch May Turn CDNow into
CDThen 663
Computerized Statements 663
¦ Mid Chapter Summary Problem 663
Computing Individual Amounts for the Statement
of Cash Flows 665
Computing the Cash Amounts of Operating
Activities 665
Computing the Cash Amounts of Investing
Activities 669
Computing the Cash Amounts of Financing
Activities 670
Noncash Investing and Financing Activities 670
Reconciling Net Income to Net Cash Flow from
Operating Activities 673
Statement of Cash Flows: The Indirect
Method 674
Logic Behind the Indirect Method 674
Using Cash Flow Information in Investment and
Credit Analysis 678
Decision Guidelines: Investors and Creditors Use of
Cash Flow and Related Information 679
Review the Statement of Cash Flows, 679: Summary
Problem/Lessons Learned/Accounting Vocabulary/Questions
• Assess Your Progress, 681: Daily Exercises/Exercises/
Problems • Apply Your Knowledge, 701: Cases/Team
Projects/Internet Exercise
APPENDIX TO CHAPTER 17: The Work Sheet Approach to
Preparing the Statement of Cash Flows 703
xxvi
Chapter 18
Financial Statement Analysis 710
The Objectives of Financial Statement
Analysis 711
The Objectives of Financial Statement Analysis 712
Horizontal Analysis 712
Trend Percentages 713
Vertical Analysis 715
Common Size Statements 716
Benchmarking 717
Benchmarking Against the Industry Average 718
Benchmarking Against Another Company 718
e Accounting: Peer Performance: Benchmarking on
the Web 719
¦ Mid Chapter Summary Problem 720
Using Ratios to Make Business Decisions 721
Measuring Ability to Pay Current Liabilities 722
Measuring Ability to Sell Inventory and Collect
Receivables 725
Measuring Ability to Pay Short Term and Long Term
Debt 726
Measuring Profitability 727
Analyzing a Company s Stock as an Investment 730
Limitations of Financial Analysis 731
Economic Value Added (EVA®)—A New Measure of
Performance 731
Efficient Markets, Management Action, and Investor
Decisions 732
Decision Guidelines: Using Ratios in Financial State¬
ment Analysis 733
Review Financial Statement Analysis, 734: Summary
Problem/Lessons Learned/Accounting Vocabulary/Questions
• Assess Your Progress, 736: Daily Exercises/Exercises/
Problems • Apply Your Knowledge, 751: Cases/Team
Projects/Internet Exercise
Chapter 19
Introduction to Management
Accounting 754
The Functions of Management 755
How is Management Accounting Different from
Financial Accounting? 756
e Accounting: Refining Dining with Data Mining 758
Service, Merchandising, and Manufacturing
Companies 758
The Value Chain 759
Cost Objects, Direct Costs, and Indirect Costs 760
Product Costs 761
Full Product Costs 761
External Reporting: Inventoriable Product Costs or
Period Costs? 761
Merchandising Companies Inventoriable Product
Costs 761
Manufacturing Companies Inventoriable Product
Costs 762
Product and Period Costs in Financial
Statements 764
Service Companies 764
yjjj Merchandising Companies 764
Manufacturing Companies 766
Effects on the Balance Sheet 768
Decision Guidelines: Building Blocks of Management
Accounting 769
¦ Mid Chapter Summary Problem 770
The Modern Business Environment 770
Shift toward a Service Economy 770
Competing in the Global Marketplace 771
Time Based Competition 771
Total Quality Management 774
Professional Ethics for Management
Accountants 775
Decision Guidelines: Cost Benefit Analysis 777
Review Cost Benefit Analysis, 778: Summary
Problem/Lessons Learned/Accounting Vocabulary/Questions
• Assess Your Progress, 780: Daily Exercises/Exercises/
Problems • Apply Your Knowledge, 793: Cases/Team
Projects/Internet Exercise
Chapter 20
Job Costing 796
Two Approaches to Product Costing 798
Process Costing 798
Job Costing 798
Job Costing Illustrated 801
Accounting for Materials in a Job Costing
System 802
Accounting for Labor in a Job Costing System 805
How Has Information Technology Changed Job
Costing? 807
e Accounting: Radio Frequency Identification System:
Smart Tags for Tracking Parts and Products 807
¦ Mid Chapter Summary Problem 808
Accounting for Manufacturing Overhead in a Job
Costing System 808
Allocating Overhead Costs to Jobs 809
Six Steps in Allocating Manufacturing Overhead Cost
to Jobs 810
Accounting for Finished Goods, Sales, and Cost of
Goods Sold 813
Disposing of Underallocated or Overallocated
Manufacturing Overhead 814
Overview of Job Costing in a Manufacturing
Company 816
Inventoriable Costs, Noninventoriable Costs, and
Job Costing 817
Job Costing in a Nonmanufacturing Company 817
Decision Guidelines: Job Costing 820
Review Job Costing, 821: Summary Problem/Lessons
Learned/Accounting Vocabulary/Questions • Assess Your
Progress, 823: Daily Exercises/Exercises/Problems
• Apply Your Knowledge, 836: Cases/Team Projects/
Internet Exercise
Chapter 21
Process Costing 840
Process Costing: An Overview 841
Recording Costs 843
Building Blocks of Process Costing 845
Conversion Costs 845
Equivalent Units 845
Process Costing: An Illustration 847
Step 1: Summarize the Flow of Physical Units 847
Step 2: Compute Output in Terms of Equivalent
Units 848
Step 3: Summarize Total Costs to Account For 849
Step 4: Compute the Cost per Equivalent Unit 849
Step 5: Assign Costs to Units Completed and to Units in
Ending Work in Process Inventory 850
Decision Guidelines: Process Costing — First Process
(No Beginning Inventory) 851
¦ Mid Chapter Summary Problem 851
Process Costing for a Second Department 854
The FIFO Method 855
Steps 1 and 2: Summarize the Flow of Physical Units
and Compute Output in Terms of Equivalent
Units 855
Steps 3 and 4: Summarize Total Costs to Account for
and Compute the Cost per Equivalent Unit 858
Step 5: Assign Costs to Units Completed and to Units
in Ending Work in Process Inventory 859
e Accounting: Using Overseas Labor to Cut Process
Costs 860
Production Cost Report 861
The Weighted Average Method 862
Steps 1 and 2: Summarize the Flow of Physical Units
and Compute Output in Terms of Equivalent
Units 862
Steps 3 and 4: Summarize Total costs to Account for
and Compute the Cost per Equivalent Unit 864
Step 5: Assign Total cost to Units Completed and to
Units in Ending Work in Process Inventory 864
Decision Guidelines: Process Costing — Second Process
(with Beginning Inventory) 866
Review Process Costing, 866: Summary Problem/
Lessons Learned/Accounting Vocabulary/Questions • Assess
Your Progress, 870: Daily Exercises/Exercises/Problems
• Apply Your Knowledge, 882: Cases/Team Projects/
Internet Exercise
Chapter 22
Cost Volume Profit Analysis 886
Variable, Fixed, and Mixed Costs 887
Variable Costs 887
Fixed Costs 888
Mixed Costs 889
Relevant Range 890
The Contribution Margin Income Statement 890
¦ Mid Chapter Summary Problem 892
Basic Cost Volume Profit (CVP) Analysis 893
Assumptions Underlying CVP Analysis 893
Basic CVP Analysis—The Breakeven Point 893
CVP Sensitivity Analysis 896
Using CVP Analysis to Plan Profits 898
e Accounting: Kozmo.com and Urbanfetch.com: Can
They Continue to Deliver the Goods for Free? 900
Other CVP Applications 901
Margin of Safety 901
Sales Mix 901
Decision Guidelines: Cost Volume Profit
Analysis 904
Variable Costing and Absorption Costing 905
Illustrating Variable Versus Absorption Costing:
Sportade 906
Reconciling the Difference Between Absorption and
Variable Costing Incomes 907
Absorption Costing and Managers Incentives 908
Decision Guidelines: Absorption and Variable
Costing 909
Review CVP Analysis, 909: Summary Problem/Lessons
Learned/Accounting Vocabulary/Questions • Assess Your
Progress, 913: Daily Exercises/Exercises/Problems
• Apply Your Knowledge, 922: Cases/Team Projects/
Internet Exercise
Chapter 23
The Master Budget and Responsibility
Accounting 926
Why Managers Use Budgets 927
Budget Time Frames 928
Budgeting for a Small Service Company 928
The Budget as a Management Tool 929
Benefits of Budgeting 929
The Performance Report 930
Preparing the Master Budget 931
Whitewater Sporting Goods Master Budget 932
Preparing the Operating Budget 933
Preparing the Financial Budget 936
Budgeting, Sensitivity Analysis, and Information
Technology 940
Sensitivity Analysis 940
Budget Management Software 940
e Accounting: ERP: Enterprise Resource Planning or
Enterprise Ruins Plans? 941
¦ Mid Chapter Summary Problem 942
Responsibility Accounting 946
Types of Responsibility Centers 946
Responsibility Accounting: An Example 947
Management by Exception 948
Not a Question of Blame 950
Departmental Accounting 950
Allocation of Indirect Costs 950
Allocating Indirect Costs to Departments:
An Example 951
Decision Guidelines: The Master Budget and Responsi¬
bility Accounting 953
Review the Master Budget and Responsibility
Accounting, 954: Summary Problem/Lessons Learned/
Accounting Vocabulary/Questions, 955 • Assess Your
Progress, 956: Daily Exercises/Exercises/Problems
• Apply Your Knowledge, 967: Cases/Team Projects/
Internet Exercise
Chapter 24
Flexible Budgets and Standard
Costs 972
Static Versus Flexible Budgets 973
Graphing the Flexible Budget 975
The Flexible Budget and Variance Analysis 977
Decision Guidelines: Flexible Budgets 980 XXI
¦ Mid Chapter Summary Problem 981
Standard Costing 981
Setting Standards 982
e Accounting: It s 10:00, Do You Know What Your
Suppliers Are Doing? 983
Benefits of Standard Costs 983
An Example of Standard Costing 984
Price and Efficiency Variances 984
Direct Materials Variances 986
Common Pitfalls: Price and Efficiency Variances 987
Direct Labor Variances 989
Using Variance Information 990
Manufacturing Overhead Variances 991
Allocating Manufacturing Overhead in a Standard
Costing System 992
Overhead Flexible Budget Variance 993
Production Volume Variance 994
Accounting for Standard Costs 995
Standard Costs in the Accounts 995
Standard Cost Income Statement for
Management 996
Decision Guidelines: Standard Costs 998
Review Flexible Budgets and Standard Costing, 998:
Summary Problem/Lessons Learned/Accounting Vocabulary/
Questions • Assess Your Progress, 1002: Daily Exercises/
Exercises/Problems • Apply Your Knowledge, 1012:
Cases/Team Projects/Internet Exercise
Chapter 25
Activity Based Costing and Other Cost
Management Tools 1016
Refining Cost Systems 1017
The Need for Refined Cost Systems 1017
Sharpening the Focus: From Business Functions, to
Departments, to Activities 1019
Activity Based Costing 1020
Developing an Activity Based Costing System 1021
Traditional Versus Activity Based Costing Systems:
Chemtech 1022
Activity Based Management: Using ABC for
Decision Making 1027
Pricing and Product Mix Decisions 1027
Cost Reduction Decisions 1027
e Accounting: Point, Click, Buy, Sell: Businesses Cut
Costs by Buying and Selling On line 1028
Routine Planning and Control Decisions 1031
Activity Based Costing and the Cost Benefit
Test 1031
The Cost Benefit Test 1031
Signs That the Cost System May Be Broken 1032
Decision Guidelines: Activity Based Costing 1043
¦ Mid Chapter Summary Problem 1034
Traditional Versus Just in Time Production
Systems 1035
Traditional Systems 1035
XXX
Just in Time Systems 1035
Just in Time Costing 1038
Just in Time Costing: An Example 1038
Continuous Improvement and the Management of
Quality 1040
Types of Quality Costs 1040
Decision Guidelines: Just in Time and Quality
Cost 1043
Review Activity Based Costing and Other Cost
Management Tools, 1043: Summary Problem/Lessons
Learned/Accounting Vocabulary/Questions • Assess Your
Progress, 1045: Daily Exercises/Exercises/ Problems
• Apply Your Knowledge, 1057: Cases/Team
Projects/Internet Exercise
Chapter 26
Special Business Decisions and Capital
Budgeting 1062
Using Relevant Information 1063
Short Term Special Decisions 1064
Special Sales Order 1065
Dropping Products, Departments, Territories 1067
Product Mix—Which Product to Emphasize? 1069
Outsourcing 1070
e Accounting: We Brand It, You Make It:
The Outsourcing Trend 1072
Sell As Is or Process Further? 1073
Opportunity Cost 1074
Decision Guidelines: Short Term Special Business
Decisions 1075
¦ Mid Chapter Summary Problem 1076
Capital Budgeting: Payback and Accounting Rate
of Return 1078
Payback Period 1078
Accounting Rate of Return 1080
Capital Budgeting: Discounted Cash Flow
Models 1081
Net Present Value 1081
Internal Rate of Return 1086
Comparing Capital Budgeting Methods 1087
Decisions Guidelines: Capital Budgeting 1088
Review Special Business Decisions and Capital
Budgeting, 1089: Summary Problem/Lessons Learned/
Accounting Vocabulary/Questions • Assess Your
Progress, 1091: Daily Exercises/Exercises/Problems
• Apply Your Knowledge, 1101: Cases/Team Projects/
Internet Exercise
Appendix A: Target Annual Report A l
Appendix B: Chart of Accounts B l
Appendix C: Present and Future Tables C l
Appendix D: Check Figures D l
Glossary G l
Index 1 1
|
| any_adam_object | 1 |
| author | Horngren, Charles T. 1926-2011 Harrison, Walter T. Bamber, Linda |
| author_GND | (DE-588)129194565 |
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| author_role | aut aut aut |
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| author_variant | c t h ct cth w t h wt wth l b lb |
| building | Verbundindex |
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| callnumber-first | H - Social Science |
| callnumber-label | HF5635 |
| callnumber-raw | HF5635 |
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| callnumber-subject | HF - Commerce |
| classification_rvk | QP 800 |
| ctrlnum | (OCoLC)45714761 (DE-599)BVBBV017895908 |
| 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 | 5. ed. |
| format | Book |
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| spelling | Horngren, Charles T. 1926-2011 Verfasser (DE-588)129194565 aut Accounting Charles T. Horngren ; Walter T. Harrison ; Linda Smith Bamber 5. ed. Upper Saddle River, NJ Prentice Hall 2002 getr. Zählung zahlr. Ill., graph. Darst. CD-ROM(12 cm) txt rdacontent n rdamedia nc rdacarrier Accounting gtt Accounting Buchführung (DE-588)4008619-7 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf 1\p (DE-588)4123623-3 Lehrbuch gnd-content Rechnungswesen (DE-588)4048732-5 s DE-604 Buchführung (DE-588)4008619-7 s 2\p DE-604 Harrison, Walter T. Verfasser aut Bamber, Linda Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010733762&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 Harrison, Walter T. Bamber, Linda Accounting Accounting gtt Accounting Buchführung (DE-588)4008619-7 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4008619-7 (DE-588)4048732-5 (DE-588)4123623-3 |
| title | Accounting |
| title_auth | Accounting |
| title_exact_search | Accounting |
| title_full | Accounting Charles T. Horngren ; Walter T. Harrison ; Linda Smith Bamber |
| title_fullStr | Accounting Charles T. Horngren ; Walter T. Harrison ; Linda Smith Bamber |
| title_full_unstemmed | Accounting Charles T. Horngren ; Walter T. Harrison ; Linda Smith Bamber |
| title_short | Accounting |
| title_sort | accounting |
| topic | Accounting gtt Accounting Buchführung (DE-588)4008619-7 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Accounting Buchführung Rechnungswesen Lehrbuch |
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