Introduction to financial accounting:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Upper Saddle River, N.J.
Pearson
2006
|
| Ausgabe: | 9. ed., internat. ed. |
| Schriftenreihe: | Charles T. Horngren series in accounting
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Rev. ed. of: Introduction to financial accounting / Charles T. Horngren, Gary L. Sundem, John A. Elliott. 8th ed. c2002. Includes bibliographical references and index |
| Beschreibung: | Getr. Zählung Ill. 29 cm |
| ISBN: | 0131968750 |
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| 500 | |a Includes bibliographical references and index | ||
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Datensatz im Suchindex
| _version_ | 1804135318581936128 |
|---|---|
| adam_text | Preface xv
1 Accounting: The Language of Business 2
2 Measuring Income to Assess Performance 46
3 Recording Transactions 90
4 Accrual Accounting and Financial Statements 138
5 Statement of Cash Flows 182
6 Accounting for Sales 230
7 Inventories and Cost of Goods Sold 278
8 Long Lived Assets and Depreciation 334
9 Liabilities and Interest 382
10 Stockholders Equity 440
11 Intercorporate Investments and Consolidations 488
12 Financial Statement Analysis 534
Appendix A Al
Glossary Gl
Index II
Photo Credits PI
Preface xv
1 Accounting: The Language of Business 2
Chapter Opener: Starbucks 3
The Nature of Accounting 5
The Balance Sheet 8
Balance Sheet Transactions 10
Types of Ownership 18
Accounting Differences Between Proprietorships, Partnerships, and Corporations 21
Stockholders and the Board of Directors 24
Credibility and the Role of Auditing 24
The Accounting Profession 26
Career Opportunities for Accountants 32
Highlights to Remember 34
Accounting Vocabulary 35
Assignment Material 35
2 Measuring Income to Assess Performance 46
Chapter Opener. General Mills 47
Introduction to Income Measurement 48
Measuring Income 53
The Income Statement 59
Accounting for Dividends and Retained Earnings 63
Some Basic Concepts 68
Four Popular Financial Ratios 70
Highlights to Remember 74
Appendix 2: Cost Benefit Criterion and Accounting Regulation 75
Accounting Vocabulary 77
Assignment Material 77
3 Recording Transactions 90
Chapter Opener: Gap Inc. 91
The Double Entry Accounting System 92
Debits and Credits 95
The Recording Process 96
Analyzing, Journalizing, and Posting the Biwheels Transactions 100
Biwheels Transactions in the Journal and Ledger 108
Preparing the Trial Balance 108
Effects of Errors 117
Incomplete Records 119
Data Processing and Accounting Systems 120
Highlights to Remember 122
Accounting Vocabulary 123
Assignment Material 123
4 Accrual Accounting and Financial Statements 138
Chapter Opener: Columbia Sportswear 139
Adjustments to the Accounts 140
I. Expiration of Unexpired Costs 141
Contents
II. Earning of Revenues Received in Advance 142
III. Accrual of Unrecorded Expenses 144
IV Accrual of Unrecorded Revenues 147
The Adjusting Process in Perspective 149
Classified Balance Sheet 154
Income Statement 159
Profitability Evaluation Ratios 162
Highlights to Remember 166
Accounting Vocabulary 166
Assignment Material 167
5 Statement of Cash Flows 182
Chapter Opener: Nike 183
Overview of Statement of Cash Flows 185
Preparing a Statement of Cash Flows 186
Cash Flow from Operating Activities 193
The Statement of Cash Flows and the Balance Sheet Equation 201
Examples of Statements of Cash Flows 203
The Importance of Cash Flow 205
Highlights to Remember 211
Accounting Vocabulary 212
Assignment Material 212
6 Accounting for Sales 230
Oracle Corporation 231
Recognition of Sales Revenue 232
Measurement of Sales Revenue 233
Cash 239
Credit Sales and Accounts Receivable 241
Measurement of Uncollectible Accounts 242
Assessing the Level of Accounts Receivable 249
Overview of Internal Control 251
Highlights to Remember 256
Appendix 6: Bank Reconciliations 257
Accounting Vocabulary 260
Assignment Material 260
7 Inventories and Cost of Goods Sold 278
Chapter Opener: Home Depot 279
Gross Profit and Cost of Goods Sold 280
Perpetual and Periodic Inventory Systems 282
Cost of Merchandise Aquired 284
Comparing Accounting Procedures for Periodic and Perpetual Inventory Systems 286
Principal Inventory Valuation Methods 288
Characteristics and Consequences of LIFO 294
Lower of Cost or Market Method 298
Effects of Inventory Errors 300
Cutoff Errors and Inventory Valuation 302
The Importance of Gross Profits 303
Gross Profit Percentages and Accuracy of Records 307
Internal Control of Inventories 309
Highlights to Remember 311
Appendix 7: Inventory In a Manufacturing Environment 312
Accounting Vocabulary 314
Assignment Material 314
Contents
8 Long Lived Assets and Depreciation 334
Chapter Opener: Gap Inc. 335
Overview of Long Lived Assets 336
Contrasting Long Lived Asset Expenditures with Expenses 338
Acquisition Cost of Tanglible Assets 339
Depreciation of Buildings and Equipment 341
Changes In Estimated Useful Life or Residual Value 346
Contrasting Income Tax and Shareholder Reporting 347
Depreciation and Cash Flow 347
Expenditures After Acquisition 350
Gains and Losses on Sales of Tangible Assets 351
Impairment of Tangible Assets 355
Intangible Assets 357
Goodwill 361
Depletion of Natural Resources 362
Highlights to Remember 362
Accounting Vocabulary 364
Assignment Material 364
9 Liabilities and Interest 382
Chapter Opener: May Department Stores 383
Liabilities In Perspective 384
Accounting for Current Liabilities 385
Long Term Liabilities 390
Bond Accounting 396
Accounting for Leases 405
Other Long Term Liabilities, Including Pensions and Deferred Taxes 409
Debt Ratios and Interest Coverage Ratios 415
Highlights to Remember 417
Appendix 9: Compound Interest, Future Value, and Present Value 418
Accounting Vocabulary 425
Assignment Material 425
10 Stockholders Equity 440
United Parcel Service 441
Background on Stockholders Equity 444
Cash Dividends 446
Preferred Stock 447
Additional Stock Issuance 452
Stock Splits and Stock Dividends 454
Repurchase of Shares 462
Other Issuances of Common Stock 466
Retained Earnings Restrictions 468
Other Components of Stockholders Equity 469
Financial Ratios Related to Stockholders Equity 469
Highlights to Remember 471
Accounting Vocabulary 472
Assignment Material 473
11 Intercorporate Investments and Consolidations 488
Chapter Opener: Ford Motor Company 489
An Overview of Corporate Investments 492
Short Term Investments 494
Long Term Investments in Bonds 498
The Market and Equity Methods for Intercorporate Investments 500
Contents
Consolidated Financial Statements 503
Purchase Price Not Equal to Book Value 512
Summary of Accounting for Equity Securities 519
Highlights to Remember 519
Accounting Vocabulary 520
Assignment Material 520
12 Financial Statement Analysis 534
Chapter Opener: Eli Lilly 535
Sources of Information About Companies 537
Objectives of Financial Statement Analysis 538
Evaluating Trends and Components of the Business 540
Financial Ratios 551
Operating Performance and Financing Decisions 557
Prominence of Earnings per Share 563
Disclosure of Nonrecurring Items 565
International Issues 569
Valuation Issues 570
Relating Cash Flow and Net Income 574
Highlights to Remember 578
Accounting Vocabulary 579
Assignment Material 579
Appendix A Al
Glossary Gl
Index II
Photo Credits PI
|
| adam_txt |
Preface xv
1 Accounting: The Language of Business 2
2 Measuring Income to Assess Performance 46
3 Recording Transactions 90
4 Accrual Accounting and Financial Statements 138
5 Statement of Cash Flows 182
6 Accounting for Sales 230
7 Inventories and Cost of Goods Sold 278
8 Long Lived Assets and Depreciation 334
9 Liabilities and Interest 382
10 Stockholders'Equity 440
11 Intercorporate Investments and Consolidations 488
12 Financial Statement Analysis 534
Appendix A Al
Glossary Gl
Index II
Photo Credits PI
Preface xv
1 Accounting: The Language of Business 2
Chapter Opener: Starbucks 3
The Nature of Accounting 5
The Balance Sheet 8
Balance Sheet Transactions 10
Types of Ownership 18
Accounting Differences Between Proprietorships, Partnerships, and Corporations 21
Stockholders and the Board of Directors 24
Credibility and the Role of Auditing 24
The Accounting Profession 26
Career Opportunities for Accountants 32
Highlights to Remember 34
Accounting Vocabulary 35
Assignment Material 35
2 Measuring Income to Assess Performance 46
Chapter Opener. General Mills 47
Introduction to Income Measurement 48
Measuring Income 53
The Income Statement 59
Accounting for Dividends and Retained Earnings 63
Some Basic Concepts 68
Four Popular Financial Ratios 70
Highlights to Remember 74
Appendix 2: Cost Benefit Criterion and Accounting Regulation 75
Accounting Vocabulary 77
Assignment Material 77
3 Recording Transactions 90
Chapter Opener: Gap Inc. 91
The Double Entry Accounting System 92
Debits and Credits 95
The Recording Process 96
Analyzing, Journalizing, and Posting the Biwheels Transactions 100
Biwheels' Transactions in the Journal and Ledger 108
Preparing the Trial Balance 108
Effects of Errors 117
Incomplete Records 119
Data Processing and Accounting Systems 120
Highlights to Remember 122
Accounting Vocabulary 123
Assignment Material 123
4 Accrual Accounting and Financial Statements 138
Chapter Opener: Columbia Sportswear 139
Adjustments to the Accounts 140
I. Expiration of Unexpired Costs 141
Contents
II. Earning of Revenues Received in Advance 142
III. Accrual of Unrecorded Expenses 144
IV Accrual of Unrecorded Revenues 147
The Adjusting Process in Perspective 149
Classified Balance Sheet 154
Income Statement 159
Profitability Evaluation Ratios 162
Highlights to Remember 166
Accounting Vocabulary 166
Assignment Material 167
5 Statement of Cash Flows 182
Chapter Opener: Nike 183
Overview of Statement of Cash Flows 185
Preparing a Statement of Cash Flows 186
Cash Flow from Operating Activities 193
The Statement of Cash Flows and the Balance Sheet Equation 201
Examples of Statements of Cash Flows 203
The Importance of Cash Flow 205
Highlights to Remember 211
Accounting Vocabulary 212
Assignment Material 212
6 Accounting for Sales 230
Oracle Corporation 231
Recognition of Sales Revenue 232
Measurement of Sales Revenue 233
Cash 239
Credit Sales and Accounts Receivable 241
Measurement of Uncollectible Accounts 242
Assessing the Level of Accounts Receivable 249
Overview of Internal Control 251
Highlights to Remember 256
Appendix 6: Bank Reconciliations 257
Accounting Vocabulary 260
Assignment Material 260
7 Inventories and Cost of Goods Sold 278
Chapter Opener: Home Depot 279
Gross Profit and Cost of Goods Sold 280
Perpetual and Periodic Inventory Systems 282
Cost of Merchandise Aquired 284
Comparing Accounting Procedures for Periodic and Perpetual Inventory Systems 286
Principal Inventory Valuation Methods 288
Characteristics and Consequences of LIFO 294
Lower of Cost or Market Method 298
Effects of Inventory Errors 300
Cutoff Errors and Inventory Valuation 302
The Importance of Gross Profits 303
Gross Profit Percentages and Accuracy of Records 307
Internal Control of Inventories 309
Highlights to Remember 311
Appendix 7: Inventory In a Manufacturing Environment 312
Accounting Vocabulary 314
Assignment Material 314
Contents
8 Long Lived Assets and Depreciation 334
Chapter Opener: Gap Inc. 335
Overview of Long Lived Assets 336
Contrasting Long Lived Asset Expenditures with Expenses 338
Acquisition Cost of Tanglible Assets 339
Depreciation of Buildings and Equipment 341
Changes In Estimated Useful Life or Residual Value 346
Contrasting Income Tax and Shareholder Reporting 347
Depreciation and Cash Flow 347
Expenditures After Acquisition 350
Gains and Losses on Sales of Tangible Assets 351
Impairment of Tangible Assets 355
Intangible Assets 357
Goodwill 361
Depletion of Natural Resources 362
Highlights to Remember 362
Accounting Vocabulary 364
Assignment Material 364
9 Liabilities and Interest 382
Chapter Opener: May Department Stores 383
Liabilities In Perspective 384
Accounting for Current Liabilities 385
Long Term Liabilities 390
Bond Accounting 396
Accounting for Leases 405
Other Long Term Liabilities, Including Pensions and Deferred Taxes 409
Debt Ratios and Interest Coverage Ratios 415
Highlights to Remember 417
Appendix 9: Compound Interest, Future Value, and Present Value 418
Accounting Vocabulary 425
Assignment Material 425
10 Stockholders'Equity 440
United Parcel Service 441
Background on Stockholders' Equity 444
Cash Dividends 446
Preferred Stock 447
Additional Stock Issuance 452
Stock Splits and Stock Dividends 454
Repurchase of Shares 462
Other Issuances of Common Stock 466
Retained Earnings Restrictions 468
Other Components of Stockholders' Equity 469
Financial Ratios Related to Stockholders' Equity 469
Highlights to Remember 471
Accounting Vocabulary 472
Assignment Material 473
11 Intercorporate Investments and Consolidations 488
Chapter Opener: Ford Motor Company 489
An Overview of Corporate Investments 492
Short Term Investments 494
Long Term Investments in Bonds 498
The Market and Equity Methods for Intercorporate Investments 500
Contents
Consolidated Financial Statements 503
Purchase Price Not Equal to Book Value 512
Summary of Accounting for Equity Securities 519
Highlights to Remember 519
Accounting Vocabulary 520
Assignment Material 520
12 Financial Statement Analysis 534
Chapter Opener: Eli Lilly 535
Sources of Information About Companies 537
Objectives of Financial Statement Analysis 538
Evaluating Trends and Components of the Business 540
Financial Ratios 551
Operating Performance and Financing Decisions 557
Prominence of Earnings per Share 563
Disclosure of Nonrecurring Items 565
International Issues 569
Valuation Issues 570
Relating Cash Flow and Net Income 574
Highlights to Remember 578
Accounting Vocabulary 579
Assignment Material 579
Appendix A Al
Glossary Gl
Index II
Photo Credits PI |
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| spelling | Introduction to financial accounting Charles T. Horngren ... [et al.] 9. ed., internat. ed. Upper Saddle River, N.J. Pearson 2006 Getr. Zählung Ill. 29 cm txt rdacontent n rdamedia nc rdacarrier Charles T. Horngren series in accounting Rev. ed. of: Introduction to financial accounting / Charles T. Horngren, Gary L. Sundem, John A. Elliott. 8th ed. c2002. Includes bibliographical references and index Accountancy gtt 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 DE-604 Horngren, Charles T. 1926-2011 Sonstige (DE-588)129194565 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014774557&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 |
| spellingShingle | Introduction to financial accounting Accountancy gtt Accounting Finanzbuchhaltung (DE-588)4113562-3 gnd Rechnungswesen (DE-588)4048732-5 gnd |
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| title | Introduction to financial accounting |
| title_auth | Introduction to financial accounting |
| title_exact_search | Introduction to financial accounting |
| title_exact_search_txtP | Introduction to financial accounting |
| title_full | Introduction to financial accounting Charles T. Horngren ... [et al.] |
| title_fullStr | Introduction to financial accounting Charles T. Horngren ... [et al.] |
| title_full_unstemmed | Introduction to financial accounting Charles T. Horngren ... [et al.] |
| title_short | Introduction to financial accounting |
| title_sort | introduction to financial accounting |
| topic | Accountancy gtt Accounting Finanzbuchhaltung (DE-588)4113562-3 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Accountancy Accounting Finanzbuchhaltung Rechnungswesen Lehrbuch |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014774557&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT horngrencharlest introductiontofinancialaccounting |