Verfügbarkeit: Accounting :: THWS Bibkatalog

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Bibliographische Detailangaben
Hauptverfasser:	Horngren, Charles T. 1926-2011 (VerfasserIn), Harrison, Walter T. (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	Upper Saddle River, NJ Prentice Hall 2007
Ausgabe:	7. ed.
Schriftenreihe:	Charles T. Horngren series in accounting
Schlagworte:	Accounting Buchführung Rechnungswesen Lehrbuch
Online-Zugang:	Inhaltsverzeichnis
Beschreibung:	XXXVI,1297, [71] S. Ill.
ISBN:	0132439603 9780135023679

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Datensatz im Suchindex

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adam_text	Contents 1 Accounting and the Business Environment 2 Accounting: The Language of Business 4 Decision Makers: The Users of Accounting Information 4 Financial Accounting and Management Accounting 5 The Accounting Profession 6 Governing Organizations 6 Ethics in Accounting and Business 6 Standards of Professional Conduct 7 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 10 The Accounting Equation 11 Assets and Liabilities 11 Owner s Equity 11 Accounting for Business Transactions 13 Evaluating Business Transactions — The User Perspective of Accounting 17 The Financial Statements 19 Financial Statement Headings 21 Relationships Among the Financial Statements 22 ■ Decision Guidelines 22 ► Summary Problem 23 Review and Assignment Material 26 ► Chapter 1 Demo Doc: Transaction Analysis Using Accounting Equation/Financial Statement Preparation 49 Recording Business Transactions 58 The Account, the Ledger, and the Journal 60 Assets 60 Liabilities 61 Owner s Equity 62 Chart of Accounts 62 Double-Entry Accounting 64 The T-Account 64 Increases and Decreases in the Accounts 64 Recording Transactions in the Journal 66 Posting (Copying Information) from the Journal to the Ledger 67 Expanding the Rules of Debit and Credit: Revenues and Expenses 67 The Normal Balance of an Account 69 The Flow of Accounting Data 69 з 4 Source Documents 70 Journalizing Transactions and Posting to the Ledger 70 The Ledger Accounts After Posting 76 The Trial Balance 76 Correcting Trial Balance Errors 78 Details of Journals and Ledgers 78 Details in the Journal 78 Details in the Ledger 79 The Four-Column Account: An Alternative to the T-Account 80 Recording Transactions from Actual Business Documents 80 ■ Decision Guidelines 82 ►■ Summary Problem 83 Review and Assignment Material 87 ► Chapter 2 Demo Doc: Debit/Credit Transaction Analysis 114 The Adjusting Process 124 Accounting Concepts and Principles 126 Accrual Accounting Versus Cash-Basis Accounting 126 The Accounting Period 127 The Revenue Principle 128 The Matching Principle 129 The Time-Period Concept 129 Adjusting the Accounts 130 Prepaids and Accruals 131 Prepaid Expenses 131 Depreciation 133 Accrued Expenses 136 Accrued Revenues 138 Unearned Revenues 138 Summary of the Adjusting Process 139 The Adjusted Trial Balance 143 The Financial Statements 144 Preparing the Statements 144 Relationships Among the Financial Statements 144 Ethical Issues in Accrual Accounting 146 ■ Decision Guidelines 147 ► Summary Problem 148 Review and Assignment Material 152 CHAPTER APPENDIX ЗА: Alternative Treatment of Prepaid Expenses and Unearned Revenues 179 ► Chapter 3 Demo Doc: Preparation of Adjusting Entries, Adjusted Trial Balance, and financial Statements 183 Completing the Accounting Cycle 194 The Accounting Cycle 196 The Work Sheet 197 ► Summary Problem 1 200 5 Completing the Accounting Cycle 202 Preparing the Financial Statements 203 Recording the Adjusting Entries 203 Closing the Accounts 204 Postclosing Trial Balance 206 Classifying Assets and Liabilities 207 Assets 207 Liabilities 208 The Classified Balance Sheet 208 Balance Sheet Forms 208 Accounting Ratios 210 Current Ratio 210 Debt Ratio 210 ■ Decision Guidelines 211 ► Summary Problem 2 212 Review and Assignment Material 216 CHAPTER APPENDIX 4A: Reversing Entries: An Optional Step 239 Comprehensive Problem for Chapters 1-4 242 ► Chapter 4 Demo Doc: Accounting Work Sheets and Closing Entries 244 Merchandising Operations 252 What Are Merchandising Operations? 255 The Operating Cycle of a Merchandising Business 255 Inventory Systems: Perpetual and Periodic 255 Perpetual Inventory Systems 256 Accounting for Inventory in the Perpetual System 256 Purchase of Inventory 257 Sale of Inventory 260 Sales Revenue, Cost of Goods Sold, and Gross Profit 264 ► Summary Problem 1 265 Adjusting and Closing the Accounts of a Merchandiser 267 Adjusting Inventory Based on a Physical Count 267 Closing the Accounts of a Merchandiser 268 Preparing a Merchandiser s Financial Statements 269 Income Statement Formats: Multi-Step and Single-Step 269 Two Ratios for Decision Making 271 The Gross Profit Percentage 272 The Rate of Inventory Turnover 272 Cost of Goods Sold in a Periodic Inventory System 273 ■ Decision Guidelines 275 ► Summary Problem 2 276 CHAPTER APPENDIX БА: Work Sheet for a Merchandising Business 279 Review and Assignment Material 281 CHAPTER APPENDIX 5B: Accounting for Merchandise in a Periodic Inventory System 304 Comprehensive Problem for Chapters 1-5 308 ó 7 8 Merchandise Inventory 310 Inventory Costing Methods 312 Inventory Costing in a Perpetual System 315 First-In, First-Out (FIFO) Method 315 Last-In, First-Out (LIFO) Method 317 Average-Cost Method 318 Comparing FIFO, LIFO, and Average Cost 320 ► Summary Problem 1 321 Accounting Principles and Inventories 324 Other Inventory Issues 325 Lower-of-Cost-or-Market Rule 325 Effects of Inventory Errors 325 Ethical Issues 326 Estimating Ending Inventory 328 ■ Decision Guidelines 329 ► Summary Problem 2 330 Review and Assignment Material 331 CHAPTER APPENDIX 6A: Accounting for Inventory in a Periodic System 346 Accounting Information Systems 352 An Effective Accounting Information System 354 Components of a Computerized System 355 How Computerized and Manual Systems Work 355 Designing a System: The Chart of Accounts 356 Processing Transactions: Manual and Menu-Driven Systems 357 Enterprise Resource Planning (ERP) Systems 358 Integrated Accounting Software: Spreadsheets 358 Special Journals 360 Special Journals in a Manual System 360 The Sales Journal 361 Using Documents as Journals 363 The Cash Receipts Journal 364 The Purchases Journal 366 The Cash Payments Journal 368 The Role of the General Journal 3 70 The Credit Memo — Recording Sales Returns and Allowances 370 The Debit Memo — Recording Purchase Returns and Allowances 371 Balancing the Ledgers 372 Blending Computers and Special Journals 372 ■ Decision Guidelines 373 ► Summary Problem 374 Review and Assignment Material 378 Comprehensive Problem for Chapters 1-7 403 Internal Control and Cash 406 Internal Control 408 The Sarbanes-Oxley Account (SOX) 408 The Components of Internal Control 409 9 Internal Control Procedures 411 Internal Controls for E-Commerce 414 The Limitations of Internal Control — Costs and Benefits 415 The Bank Account as a Control Device 416 The Bank Reconciliation 417 Preparing the Bank Reconciliation 418 Online Banking 421 ► Summary Problem 1 423 Internal Control over Cash Receipts 425 Internal Control over Cash Payments 426 Controls over Payment by Check 426 Controlling Petty Cash Payments 428 Reporting Cash on the Balance Sheet 430 Ethics and Accounting 431 Corporate and Professional Codes of Ethics 431 Ethical Issues in Accounting 431 ■ Decision Guidelines 433 ► Summary Problem 2 434 Review and Assignment Material 435 Receivables 454 Receivables: An Introduction 456 Types of Receivables 456 Establishing Internal Control over Collection of Receivables 457 Managing the Collection of Receivables: The Credit Department 458 ■ Decision Guidelines 459 Accounting for Uncollectibles (Bad Debts) 460 The Allowance Method 460 Estimating Uncollectibles 461 Writing Off Uncollectible Accounts 464 The Direct Write-Off Method 465 Recovery of Accounts Previously Written Off 465 Credit-Card, Bankcard, and Debit-Card Sales 466 Credit-Card Sales 466 Bankcard Sales 467 Debit-Card Sales 467 ► Summary Problem 1 468 Notes Receivable: An Overview 470 Identifying Maturity Date 470 Computing Interest on a Note 471 Accounting for Notes Receivable 472 Recording Notes Receivable — Three Cases 472 Accruing Interest Revenue 473 Dishonored Notes Receivable 473 Reporting Receivables on the Balance Sheet 474 Computers and Accounts Receivable 474 Using Accounting Information for Decision Making 474 Acid-Test (or Quick) Ratio 475 Days Sales in Receivables 476 ■ Decision Guidelines 477 10 11 ► Summary Problem 2 478 Review and Assignment Material 479 CHAPTER APPENDIX 9 A: Discounting a Note Receivable 502 Plant Assets and Intangibles 504 Measuring the Cost of a Plant Asset 506 Land and Land Improvements 507 Buildings 508 Machinery and Equipment 508 Furniture and Fixtures 508 A Lump-Sum (Basket) Purchase of Assets 508 Capital Expenditures 509 Depreciation 510 Causes of Depreciation 511 Measuring Depreciation 511 Depreciation Methods 511 Comparing Depreciation Methods 514 ► Summary Problem 1 517 Other Issues in Accounting for Plant Assets 519 Depreciation and Income Taxes 519 Depreciation for Partial Years 519 Changing the Useful Life of a Depreciable Asset 519 Using Fully-Depreciated Assets 521 Disposing of a Plant Asset 521 Accounting for Natural Resources 524 Accounting for Intangible Assets 525 Specific Intangibles 525 Accounting for Research and Development Costs 527 Ethical Issues 528 ■ Decision Guidelines 529 ► Summary Problem 2 530 Review and Assignment Material 531 Current Liabilities and Payroll 548 Current Liabilities of Known Amount 550 Accounts Payable 550 Short-Term Notes Payable 551 Sales Tax Payable 552 Current Portion of Long-Term Notes Payable 552 Accrued Expenses (Accrued Liabilities) 553 Unearned Revenues 553 Current Liabilities That Must Be Estimated 554 Estimated Warranty Payable 554 Contingent Liabilities 555 Decision Guidelines 556 ► Summary Problem 1 557 Accounting for Payroll 558 Gross Pay and Net (Take-Home) Pay 558 Payroll Withholding Deductions 559 12 Employer Payroll Taxes 561 Payroll Accounting 562 The Payroll System 563 Payroll Record 563 Payroll Checks 564 Earnings Record 564 Paying the Payroll 564 Internal Control over Payroll 567 Reporting Current Liabilities 568 Ethical Issues in Reporting Liabilities 568 ■ Decision Guidelines 569 ► Summary Problem 2 570 Review and Assignment Material 572 Comprehensive Problem for Chapters 8-11 592 Partnerships 594 Characteristics of a Partnership 596 The Written Agreement 596 Limited Life 597 Mutual Agency 597 Unlimited Liability 597 Co-Ownership of Property 597 No Partnership Income Tax 597 Partners Capital Accounts 597 Types of Partnerships 598 General Partnership 598 Limited Partnership 598 Limited Liability Company (LLC) 599 S Corporation 599 The Start-Up of a Partnership 60Ô Sharing Profits and Losses, and Partner Drawings 601 Sharing Based on a Stated Fraction 601 Sharing Based on Capital Balances and on Service 602 Partner Drawings of Cash and Other Assets 603 Admission of a Partner 604 Admission by Purchasing a Partner s Interest 604 Admission by Investing in the Partnership 606 Withdrawal of a Partner 608 Revaluation of Assets 609 Withdrawal at Book Value 610 Withdrawal at Less Than Book Value 610 Withdrawal at More Than Book Value 611 Death of a Partner 611 Liquidation of a Partnership 611 Sale of Assets at a Gain 612 Sale of Assets at a Loss 613 Partnership Financial Statements 614 ■ Decision Guidelines 615 ► Summary Problem 617 Review and Assignment Material 619 13 14 Corporations: Paid-in Capital and the Balance Sheet 636 Corporations: An Overview 638 Characteristics of a Corporation 638 Organizing a Corporation 639 Capital Stock 640 Stockholders Equity Basics 641 Paid-in Capital Comes from the Stockholders 642 Retained Earnings Come from Profitable Operations 642 A Corporation May Pay Dividends to the Stockholders 644 Stockholders Rights 644 Classes of Stock 644 Issuing Stock 645 Issuing Common Stock 645 Issuing Preferred Stock 649 Ethical Considerations 649 Review of Accounting for Paid-in Capital 649 Decision Guidelines 651 ► Summary Problem 1 652 Accounting for Cash Dividends 654 Dividend Dates 654 Declaring and Paying Dividends 654 Dividing Dividends Between Preferred and Common 655 Dividends on Cumulative and Noncumulative Preferred 656 Different Values of Stock 657 Market Value 657 Book Value 657 Evaluating Operations 658 Rate of Return on Total Assets 659 Rate of Return on Common Stockholders Equity 659 Accounting for Income Taxes by Corporations 660 ■ Decision Guidelines 662 ► Summary Problem 2 663 Review and Assignment Material 665 Corporations: Retained Earnings and the Income Statement 688 Retained Earnings, Stock Dividends, and Stock Splits 690 Retained Earnings 690 Stock Dividends 691 Stock Splits 693 Stock Dividends and Stock Splits Compared 694 Treasury Stock 694 Purchase of Treasury Stock 694 Treasury Stock Basics 695 Sale of Treasury Stock 696 Other Stockholders Equity Issues 697 Retirement of Stock 697 Restrictions on Retained Earnings 697 Variations in Reporting Stockholders Equity 699 15 16 Decision Guidelines 700 ► Summary Problem 1 701 The Corporate Income Statement 703 Continuing Operations 703 Special Items 703 Earnings per Share 705 Statement of Retained Earnings 707 Combined Statement of Income and Retained Earnings 707 Prior-Period Adjustments 708 Reporting Comprehensive Income 708 ■ Decision Guidelines 710 ► Summary Problem 2 711 Review and Assignment Material 713 Long-Term Liabilities 732 Bonds: An Introduction 734 Types of Bonds 734 Bond Prices 735 Present Value 736 Bond Interest Rates 737 Issuing Bonds Payable to Borrow Money 737 Issuing Bonds Payable at Maturity (Par) Value 738 Issuing Bonds Payable at a Discount 738 Decision Guidelines 741 ► Summary Problem 1 742 Issuing Bonds Payable at a Premium 743 Additional Bond Topics 744 Adjusting Entries for Bonds Payable 744 Issuing Bonds Payable Between Interest Dates 745 Retirement of Bonds Payable 746 Convertible Bonds Payable 747 Reporting Liabilities on the Balance Sheet 747 Advantages and Disadvantages of Issuing Bonds Versus Stock 748 ■ Decision Guidelines 750 ► Summary Problem 2 751 Review and Assignment Material 753 CHAPTER APPENDIX 1 БА: The Time Value of Money: Present Value of a Bond and Effective-Interest Amortization 771 Comprehensive Problem for Chapters 13-15 781 The Statement of Cash Flows 782 Introduction: The Statement of Cash Flows 784 Cash Equivalents 785 Operating, Investing, and Financing Activities 785 Two Formats for Operating Activities 786 Preparing the Statement of Cash Flows by the Indirect Method 787 Cash Flows from Operating Activities 788 Cash Flows from Investing Activities 792 Cash Flows from Financing Activities 793 Noncash Investing and Financing Activities 795 17 18 Measuring Cash Adequacy: Free Cash Flow 796 ■ Decision Guidelines 797 ► Summary Problem 798 Review and Assignment Material 801 CHAPTER APPENDIX 16A: Preparing the Statement of Cash Flows by the Direct Method 828 ■ Decision Guidelines 836 ► Summary Problem 837 CHAPTER APPENDIX 16B: Preparing the Statement of Cash Flows Using a Spreadsheet 840 Financial Statement Analysis 846 Methods of Analysis 849 Horizontal Analysis 849 Illustration: Google Inc. 850 Horizontal Analysis of the Income Statement 851 Horizontal Analysis of the Balance Sheet 851 Trend Percentages 852 Vertical Analysis 852 Illustration: Google Inc. 853 How Do We Compare One Company with Another? 853 Benchmarking 854 Benchmarking Against a Key Competitor 855 Benchmarking Against the Industry Average 856 ► Summary Problem 1 857 Using Ratios to Make Decisions 859 Measuring Ability to Pay Current Liabilities 859 Measuring Ability to Sell Inventory and Collect Receivables 861 Measuring Ability to Pay Long-Term Debt 863 Measuring Profitability 864 Analyzing Stock Investments 866 Red Flags in Financial Statement Analysis 868 ■ Decision Guidelines 869 ► Summary Problem 2 871 Review and Assignment Material 873 Comprehensive Problem for Chapters 16 and 17 896 Introduction to Management Accounting 898 Management Accountability 900 Today s Business Environment 903 Service Companies, Merchandising Companies, and Manufacturing Companies 904 Merchandising Companies 905 ► Summary Problem 1 907 Manufacturing Companies 909 Ethical Standards 915 19 20 ■ Decision Guidelines 917 ► Summary Problem 2 919 Review and Assignment Material 920 Job Order Costing 942 How Much Does It Cost to Make a Product? Two Approaches 944 Job Order Costing for Manufacturing Products 945 Job Order Costing: Accounting for Material and Labor 945 Decision Guidelines 951 ► Summary Problem 1 952 Job Order Costing: Allocating Manufacturing Overhead 954 Allocating Manufacturing Overhead to Jobs 955 Accounting for Completion and Sale of Finished Goods and Adjusting Manufacturing Overhead 957 Accounting for the Completion and Sale of Finished Goods 957 Adjusting Underallocated or Overallocated Manufacturing Overhead at the End of the Period 958 Overview of Job Order Costing in a Manufacturing Company 960 Job Order Costing in a Service Company 960 ■ Decision Guidelines 964 ► Summary Problem 2 965 Review and Assignment Material 968 Process Costing 992 Process Costing: An Overview 994 Two Basic Costing Systems: Job Order Costing and Process Costing 994 How Does the Flow of Costs Differ Between Job and Process Costing? 995 Building Blocks of Process Costing 998 Conversion Costs 998 Equivalent Units of Production 998 Process Costing in First Department with No Beginning Inventory 999 Where Costs Are Added in the Manufacture of Calendars 1000 Step 1: Summarize the Flow of Physical Units 1001 Step 2: Compute Output in Terms of Equivalent Units 1002 Step 3: Compute the Cost per Equivalent Unit 1003 Step 4: Assign Costs to Units Completed and to Units in Ending Work in Process Inventory 1004 ■ Decision Guidelines 1006 ► Summary Problem 1 1007 Process Costing in a Second Department 1009 The Weighted-Average Process Costing Method 1009 Steps 1 and 2: Summarize the Flow of Physical Units and Compute Output in Terms of Equivalent Units 1011 Step 3: Summarize Total Costs to Account For and Compute the Cost per Equivalent Unit 1012 Step 4: Assign Total Costs to Units Completed and to Units in Ending Work in Process Inventory 1013 How Managers Use a Production Cost Report 1015 ■ Decision Guidelines 1017 21 22 ► Summary Problem 2 1018 Review and Assignment Material 1021 CHAPTER APPENDIX 20A: The FIFO Process Costing Method 1042 Cost-Volume-Prof it Analysis 1050 Cost Behavior 1052 Variable Costs 1052 Fixed Costs 1053 Mixed Costs 1054 High-Low Method to Separate Fixed Cost from Variable Cost 1054 Relevant Range 1056 Basic CVP Analysis: What Must We Sell to Break Even? 1057 Assumptions 1057 How Much Must Chan Sell to Break Even? Three Approaches 1057 Using CVP to Plan Profits 1061 How Much Must Chan Sell to Earn a Profit? 1061 Graphing Cost-Volume-Profit Relations 1061 ► Summary Problem 1 1064 Using CVP for Sensitivity Analysis 1066 Changing the Selling Price 1066 Changing Variable Costs 1066 Changing Fixed Costs 1067 Margin of Safety 1067 Information Technology and Sensitivity Analysis 1068 Effect of Sales Mix on CVP Analysis 1069 ■ Decision Guidelines 1072 ► Summary Problem 2 1074 Review and Assignment Material 1076 CHAPTER APPENDIX 2 1A: Variable Costing and Absorption Costing 1093 The Master Budget and Responsibility Accounting 1100 Why Managers Use Budgets 1102 Using Budgets to Plan and Control 1102 The Benefits of Budgeting 1103 Preparing the Master Budget 1105 Components of the Master Budget 1105 Preparing the Operating Budget 1106 The Sales Budget 1106 The Inventory, Purchases, and Cost of Goods Sold Budget 1107 The Operating Expenses Budget 1109 The Budgeted Income Statement 1109 ► Summary Problem 1 1111 Preparing the Financial Budget 1113 Preparing the Cash Budget 1113 The Budgeted Balance Sheet 1117 Getting Employees to Accept the Budget 1118 23 24 Using Information Technology for Sensitivity Analysis and Rolling Up Unit Budgets 1119 Sensitivity Analysis 1119 Rolling Up Individual Unit Budgets into the Company wide Budget 1119 Responsibility Accounting 1121 Four Types of Responsibility Centers 1120 Responsibility Accounting Performance Reports 1122 ■ Decision Guidelines 1126 ► Summary Problem 2 1127 Review and Assignment Material 1130 CHAPTER APPENDIX 22 A: Departmental Accounting 1150 Flexible Budgets and Standard Costs 1156 How Managers Use Flexible Budgets 1158 What Is a Flexible Budget? 1158 Using the Flexible Budget: Why Do Actual Results Differ from the Static Budget? 1160 ■ Decision Guidelines 1162 ► Summary Problem 1 1163 Standard Costing 1164 Price Standards 1164 Application 1165 Quantity Standards 1165 Why Do Companies Use Standard Costs? 1166 Variance Analysis 1167 How Pluto Uses Standard Costing: Analyzing the Flexible Budget Variance 1168 Direct Material Variances 1168 Direct Labor Variances 1171 Manufacturing Overhead Variances 1172 Allocating Overhead in a Standard Cost System 1172 Overhead Flexible Budget Variance 1173 Overhead Production Volume Variance 1174 Summary of Overhead Variances 1175 Standard Cost Accounting Systems 1175 Journal Entries 1175 Standard Cost Income Statement for Management 1177 ■ Decision Guidelines 1179 ► Summary Problem 2 1180 Review and Assignment Material 1183 Activity-Based Costing and Other Cost Management Tools 1202 Refining Cost Systems 1204 Sharpening the Focus: Assigning Costs Based on the Activities That Caused the Costs 1204 Activity-Based Costing 1205 Developing an Activity-Based Costing System 1205 Traditional Versus Activity-Based Costing Systems: Fischer Chemical Company 1206 Activity-Based Management: Using ABC for Decision Making 1210 Pricing and Product Mix Decisions 1210 Cutting Costs 1211 ■ Decision Guidelines 1214 ► Summary Problem 1 1215 Just-in-Time (JIT) Systems 1217 Just-in-Time Costing 1217 JIT Costing Illustrated: Mintel Company 1219 Continuous Improvement and the Management of Quality 1221 The Four Types of Quality Costs 1221 Deciding Whether to Adopt a New Quality Program 1222 ■ Decision Guidelines 1224 ► Summary Problem 2 1225 Review and Assignment Material 1226 Q Ц~ Special Decisions and Capital Budgeting 1250 Relevant Information 1252 How Managers Make Decisions 1252 What Information Is Relevant to a Special Business Decision? 1252 How to Make Short-Term Special Decisions 1253 Special Sales Order 1253 Dropping a Business Segment (a Product, a Department, a Territory) 1256 Product Mix: Which Product to Emphasize 1258 Outsourcing — Make or Buy the Product 1259 Sell As Is or Process Further 1261 How Do Short-Term and Long-Term Special Decisions Differ? 1262 ■ Decision Guidelines 1263 ► Summary Problem 1 1264 Using Payback and Accounting Rate of Return to Make Capital Budgeting Decisions 1266 Payback Period 1266 Accounting Rate of Return 1268 Using Discounted Cash-Flow Models for Capital Budgeting 1269 Net Present Value 1270 Internal Rate of Return 1273 Comparing Capital Budgeting Methods 1275 ■ Decision Guidelines 1276 Џ- Summary Problem 2 1277 Review and Assignment Material 1278 Appendix A: Amazon.com Annual Report A-l Appendix B: Investments and International Operations B-l Appendix C: Present Value Tables C-l Appendix D: Check Figures D-l Photo Credits PC-1 Glindex G-l Company Index 1-1
adam_txt	Contents 1 Accounting and the Business Environment 2 Accounting: The Language of Business 4 Decision Makers: The Users of Accounting Information 4 Financial Accounting and Management Accounting 5 The Accounting Profession 6 Governing Organizations 6 Ethics in Accounting and Business 6 Standards of Professional Conduct 7 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 10 The Accounting Equation 11 Assets and Liabilities 11 Owner's Equity 11 Accounting for Business Transactions 13 Evaluating Business Transactions — The User Perspective of Accounting 17 The Financial Statements 19 Financial Statement Headings 21 Relationships Among the Financial Statements 22 ■ Decision Guidelines 22 ► Summary Problem 23 Review and Assignment Material 26 ► Chapter 1 Demo Doc: Transaction Analysis Using Accounting Equation/Financial Statement Preparation 49 Recording Business Transactions 58 The Account, the Ledger, and the Journal 60 Assets 60 Liabilities 61 Owner's Equity 62 Chart of Accounts 62 Double-Entry Accounting 64 The T-Account 64 Increases and Decreases in the Accounts 64 Recording Transactions in the Journal 66 Posting (Copying Information) from the Journal to the Ledger 67 Expanding the Rules of Debit and Credit: Revenues and Expenses 67 The Normal Balance of an Account 69 The Flow of Accounting Data 69 з 4 Source Documents 70 Journalizing Transactions and Posting to the Ledger 70 The Ledger Accounts After Posting 76 The Trial Balance 76 Correcting Trial Balance Errors 78 Details of Journals and Ledgers 78 Details in the Journal 78 Details in the Ledger 79 The Four-Column Account: An Alternative to the T-Account 80 Recording Transactions from Actual Business Documents 80 ■ Decision Guidelines 82 ►■ Summary Problem 83 Review and Assignment Material 87 ► Chapter 2 Demo Doc: Debit/Credit Transaction Analysis 114 The Adjusting Process 124 Accounting Concepts and Principles 126 Accrual Accounting Versus Cash-Basis Accounting 126 The Accounting Period 127 The Revenue Principle 128 The Matching Principle 129 The Time-Period Concept 129 Adjusting the Accounts 130 Prepaids and Accruals 131 Prepaid Expenses 131 Depreciation 133 Accrued Expenses 136 Accrued Revenues 138 Unearned Revenues 138 Summary of the Adjusting Process 139 The Adjusted Trial Balance 143 The Financial Statements 144 Preparing the Statements 144 Relationships Among the Financial Statements 144 Ethical Issues in Accrual Accounting 146 ■ Decision Guidelines 147 ► Summary Problem 148 Review and Assignment Material 152 CHAPTER APPENDIX ЗА: Alternative Treatment of Prepaid Expenses and Unearned Revenues 179 ► Chapter 3 Demo Doc: Preparation of Adjusting Entries, Adjusted Trial Balance, and financial Statements 183 Completing the Accounting Cycle 194 The Accounting Cycle 196 The Work Sheet 197 ► Summary Problem 1 200 5 Completing the Accounting Cycle 202 Preparing the Financial Statements 203 Recording the Adjusting Entries 203 Closing the Accounts 204 Postclosing Trial Balance 206 Classifying Assets and Liabilities 207 Assets 207 Liabilities 208 The Classified Balance Sheet 208 Balance Sheet Forms 208 Accounting Ratios 210 Current Ratio 210 Debt Ratio 210 ■ Decision Guidelines 211 ► Summary Problem 2 212 Review and Assignment Material 216 CHAPTER APPENDIX 4A: Reversing Entries: An Optional Step 239 Comprehensive Problem for Chapters 1-4 242 ► Chapter 4 Demo Doc: Accounting Work Sheets and Closing Entries 244 Merchandising Operations 252 What Are Merchandising Operations? 255 The Operating Cycle of a Merchandising Business 255 Inventory Systems: Perpetual and Periodic 255 Perpetual Inventory Systems 256 Accounting for Inventory in the Perpetual System 256 Purchase of Inventory 257 Sale of Inventory 260 Sales Revenue, Cost of Goods Sold, and Gross Profit 264 ► Summary Problem 1 265 Adjusting and Closing the Accounts of a Merchandiser 267 Adjusting Inventory Based on a Physical Count 267 Closing the Accounts of a Merchandiser 268 Preparing a Merchandiser's Financial Statements 269 Income Statement Formats: Multi-Step and Single-Step 269 Two Ratios for Decision Making 271 The Gross Profit Percentage 272 The Rate of Inventory Turnover 272 Cost of Goods Sold in a Periodic Inventory System 273 ■ Decision Guidelines 275 ► Summary Problem 2 276 CHAPTER APPENDIX БА: Work Sheet for a Merchandising Business 279 Review and Assignment Material 281 CHAPTER APPENDIX 5B: Accounting for Merchandise in a Periodic Inventory System 304 Comprehensive Problem for Chapters 1-5 308 ó 7 8 Merchandise Inventory 310 Inventory Costing Methods 312 Inventory Costing in a Perpetual System 315 First-In, First-Out (FIFO) Method 315 Last-In, First-Out (LIFO) Method 317 Average-Cost Method 318 Comparing FIFO, LIFO, and Average Cost 320 ► Summary Problem 1 321 Accounting Principles and Inventories 324 Other Inventory Issues 325 Lower-of-Cost-or-Market Rule 325 Effects of Inventory Errors 325 Ethical Issues 326 Estimating Ending Inventory 328 ■ Decision Guidelines 329 ► Summary Problem 2 330 Review and Assignment Material 331 CHAPTER APPENDIX 6A: Accounting for Inventory in a Periodic System 346 Accounting Information Systems 352 An Effective Accounting Information System 354 Components of a Computerized System 355 How Computerized and Manual Systems Work 355 Designing a System: The Chart of Accounts 356 Processing Transactions: Manual and Menu-Driven Systems 357 Enterprise Resource Planning (ERP) Systems 358 Integrated Accounting Software: Spreadsheets 358 Special Journals 360 Special Journals in a Manual System 360 The Sales Journal 361 Using Documents as Journals 363 The Cash Receipts Journal 364 The Purchases Journal 366 The Cash Payments Journal 368 The Role of the General Journal 3 70 The Credit Memo — Recording Sales Returns and Allowances 370 The Debit Memo — Recording Purchase Returns and Allowances 371 Balancing the Ledgers 372 Blending Computers and Special Journals 372 ■ Decision Guidelines 373 ► Summary Problem 374 Review and Assignment Material 378 Comprehensive Problem for Chapters 1-7 403 Internal Control and Cash 406 Internal Control 408 The Sarbanes-Oxley Account (SOX) 408 The Components of Internal Control 409 9 Internal Control Procedures 411 Internal Controls for E-Commerce 414 The Limitations of Internal Control — Costs and Benefits 415 The Bank Account as a Control Device 416 The Bank Reconciliation 417 Preparing the Bank Reconciliation 418 Online Banking 421 ► Summary Problem 1 423 Internal Control over Cash Receipts 425 Internal Control over Cash Payments 426 Controls over Payment by Check 426 Controlling Petty Cash Payments 428 Reporting Cash on the Balance Sheet 430 Ethics and Accounting 431 Corporate and Professional Codes of Ethics 431 Ethical Issues in Accounting 431 ■ Decision Guidelines 433 ► Summary Problem 2 434 Review and Assignment Material 435 Receivables 454 Receivables: An Introduction 456 Types of Receivables 456 Establishing Internal Control over Collection of Receivables 457 Managing the Collection of Receivables: The Credit Department 458 ■ Decision Guidelines 459 Accounting for Uncollectibles (Bad Debts) 460 The Allowance Method 460 Estimating Uncollectibles 461 Writing Off Uncollectible Accounts 464 The Direct Write-Off Method 465 Recovery of Accounts Previously Written Off 465 Credit-Card, Bankcard, and Debit-Card Sales 466 Credit-Card Sales 466 Bankcard Sales 467 Debit-Card Sales 467 ► Summary Problem 1 468 Notes Receivable: An Overview 470 Identifying Maturity Date 470 Computing Interest on a Note 471 Accounting for Notes Receivable 472 Recording Notes Receivable — Three Cases 472 Accruing Interest Revenue 473 Dishonored Notes Receivable 473 Reporting Receivables on the Balance Sheet 474 Computers and Accounts Receivable 474 Using Accounting Information for Decision Making 474 Acid-Test (or Quick) Ratio 475 Days' Sales in Receivables 476 ■ Decision Guidelines 477 10 11 ► Summary Problem 2 478 Review and Assignment Material 479 CHAPTER APPENDIX 9 A: Discounting a Note Receivable 502 Plant Assets and Intangibles 504 Measuring the Cost of a Plant Asset 506 Land and Land Improvements 507 Buildings 508 Machinery and Equipment 508 Furniture and Fixtures 508 A Lump-Sum (Basket) Purchase of Assets 508 Capital Expenditures 509 Depreciation 510 Causes of Depreciation 511 Measuring Depreciation 511 Depreciation Methods 511 Comparing Depreciation Methods 514 ► Summary Problem 1 517 Other Issues in Accounting for Plant Assets 519 Depreciation and Income Taxes 519 Depreciation for Partial Years 519 Changing the Useful Life of a Depreciable Asset 519 Using Fully-Depreciated Assets 521 Disposing of a Plant Asset 521 Accounting for Natural Resources 524 Accounting for Intangible Assets 525 Specific Intangibles 525 Accounting for Research and Development Costs 527 Ethical Issues 528 ■ Decision Guidelines 529 ► Summary Problem 2 530 Review and Assignment Material 531 Current Liabilities and Payroll 548 Current Liabilities of Known Amount 550 Accounts Payable 550 Short-Term Notes Payable 551 Sales Tax Payable 552 Current Portion of Long-Term Notes Payable 552 Accrued Expenses (Accrued Liabilities) 553 Unearned Revenues 553 Current Liabilities That Must Be Estimated 554 Estimated Warranty Payable 554 Contingent Liabilities 555 Decision Guidelines 556 ► Summary Problem 1 557 Accounting for Payroll 558 Gross Pay and Net (Take-Home) Pay 558 Payroll Withholding Deductions 559 12 Employer Payroll Taxes 561 Payroll Accounting 562 The Payroll System 563 Payroll Record 563 Payroll Checks 564 Earnings Record 564 Paying the Payroll 564 Internal Control over Payroll 567 Reporting Current Liabilities 568 Ethical Issues in Reporting Liabilities 568 ■ Decision Guidelines 569 ► Summary Problem 2 570 Review and Assignment Material 572 Comprehensive Problem for Chapters 8-11 592 Partnerships 594 Characteristics of a Partnership 596 The Written Agreement 596 Limited Life 597 Mutual Agency 597 Unlimited Liability 597 Co-Ownership of Property 597 No Partnership Income Tax 597 Partners' Capital Accounts 597 Types of Partnerships 598 General Partnership 598 Limited Partnership 598 Limited Liability Company (LLC) 599 S Corporation 599 The Start-Up of a Partnership 60Ô Sharing Profits and Losses, and Partner Drawings 601 Sharing Based on a Stated Fraction 601 Sharing Based on Capital Balances and on Service 602 Partner Drawings of Cash and Other Assets 603 Admission of a Partner 604 Admission by Purchasing a Partner's Interest 604 Admission by Investing in the Partnership 606 Withdrawal of a Partner 608 Revaluation of Assets 609 Withdrawal at Book Value 610 Withdrawal at Less Than Book Value 610 Withdrawal at More Than Book Value 611 Death of a Partner 611 Liquidation of a Partnership 611 Sale of Assets at a Gain 612 Sale of Assets at a Loss 613 Partnership Financial Statements 614 ■ Decision Guidelines 615 ► Summary Problem 617 Review and Assignment Material 619 13 14 Corporations: Paid-in Capital and the Balance Sheet 636 Corporations: An Overview 638 Characteristics of a Corporation 638 Organizing a Corporation 639 Capital Stock 640 Stockholders' Equity Basics 641 Paid-in Capital Comes from the Stockholders 642 Retained Earnings Come from Profitable Operations 642 A Corporation May Pay Dividends to the Stockholders 644 Stockholders' Rights 644 Classes of Stock 644 Issuing Stock 645 Issuing Common Stock 645 Issuing Preferred Stock 649 Ethical Considerations 649 Review of Accounting for Paid-in Capital 649 Decision Guidelines 651 ► Summary Problem 1 652 Accounting for Cash Dividends 654 Dividend Dates 654 Declaring and Paying Dividends 654 Dividing Dividends Between Preferred and Common 655 Dividends on Cumulative and Noncumulative Preferred 656 Different Values of Stock 657 Market Value 657 Book Value 657 Evaluating Operations 658 Rate of Return on Total Assets 659 Rate of Return on Common Stockholders' Equity 659 Accounting for Income Taxes by Corporations 660 ■ Decision Guidelines 662 ► Summary Problem 2 663 Review and Assignment Material 665 Corporations: Retained Earnings and the Income Statement 688 Retained Earnings, Stock Dividends, and Stock Splits 690 Retained Earnings 690 Stock Dividends 691 Stock Splits 693 Stock Dividends and Stock Splits Compared 694 Treasury Stock 694 Purchase of Treasury Stock 694 Treasury Stock Basics 695 Sale of Treasury Stock 696 Other Stockholders' Equity Issues 697 Retirement of Stock 697 Restrictions on Retained Earnings 697 Variations in Reporting Stockholders' Equity 699 15 16 Decision Guidelines 700 ► Summary Problem 1 701 The Corporate Income Statement 703 Continuing Operations 703 Special Items 703 Earnings per Share 705 Statement of Retained Earnings 707 Combined Statement of Income and Retained Earnings 707 Prior-Period Adjustments 708 Reporting Comprehensive Income 708 ■ Decision Guidelines 710 ► Summary Problem 2 711 Review and Assignment Material 713 Long-Term Liabilities 732 Bonds: An Introduction 734 Types of Bonds 734 Bond Prices 735 Present Value 736 Bond Interest Rates 737 Issuing Bonds Payable to Borrow Money 737 Issuing Bonds Payable at Maturity (Par) Value 738 Issuing Bonds Payable at a Discount 738 Decision Guidelines 741 ► Summary Problem 1 742 Issuing Bonds Payable at a Premium 743 Additional Bond Topics 744 Adjusting Entries for Bonds Payable 744 Issuing Bonds Payable Between Interest Dates 745 Retirement of Bonds Payable 746 Convertible Bonds Payable 747 Reporting Liabilities on the Balance Sheet 747 Advantages and Disadvantages of Issuing Bonds Versus Stock 748 ■ Decision Guidelines 750 ► Summary Problem 2 751 Review and Assignment Material 753 CHAPTER APPENDIX 1 БА: The Time Value of Money: Present Value of a Bond and Effective-Interest Amortization 771 Comprehensive Problem for Chapters 13-15 781 The Statement of Cash Flows 782 Introduction: The Statement of Cash Flows 784 Cash Equivalents 785 Operating, Investing, and Financing Activities 785 Two Formats for Operating Activities 786 Preparing the Statement of Cash Flows by the Indirect Method 787 Cash Flows from Operating Activities 788 Cash Flows from Investing Activities 792 Cash Flows from Financing Activities 793 Noncash Investing and Financing Activities 795 17 18 Measuring Cash Adequacy: Free Cash Flow 796 ■ Decision Guidelines 797 ► Summary Problem 798 Review and Assignment Material 801 CHAPTER APPENDIX 16A: Preparing the Statement of Cash Flows by the Direct Method 828 ■ Decision Guidelines 836 ► Summary Problem 837 CHAPTER APPENDIX 16B: Preparing the Statement of Cash Flows Using a Spreadsheet 840 Financial Statement Analysis 846 Methods of Analysis 849 Horizontal Analysis 849 Illustration: Google Inc. 850 Horizontal Analysis of the Income Statement 851 Horizontal Analysis of the Balance Sheet 851 Trend Percentages 852 Vertical Analysis 852 Illustration: Google Inc. 853 How Do We Compare One Company with Another? 853 Benchmarking 854 Benchmarking Against a Key Competitor 855 Benchmarking Against the Industry Average 856 ► Summary Problem 1 857 Using Ratios to Make Decisions 859 Measuring Ability to Pay Current Liabilities 859 Measuring Ability to Sell Inventory and Collect Receivables 861 Measuring Ability to Pay Long-Term Debt 863 Measuring Profitability 864 Analyzing Stock Investments 866 Red Flags in Financial Statement Analysis 868 ■ Decision Guidelines 869 ► Summary Problem 2 871 Review and Assignment Material 873 Comprehensive Problem for Chapters 16 and 17 896 Introduction to Management Accounting 898 Management Accountability 900 Today's Business Environment 903 Service Companies, Merchandising Companies, and Manufacturing Companies 904 Merchandising Companies 905 ► Summary Problem 1 907 Manufacturing Companies 909 Ethical Standards 915 19 20 ■ Decision Guidelines 917 ► Summary Problem 2 919 Review and Assignment Material 920 Job Order Costing 942 How Much Does It Cost to Make a Product? Two Approaches 944 Job Order Costing for Manufacturing Products 945 Job Order Costing: Accounting for Material and Labor 945 Decision Guidelines 951 ► Summary Problem 1 952 Job Order Costing: Allocating Manufacturing Overhead 954 Allocating Manufacturing Overhead to Jobs 955 Accounting for Completion and Sale of Finished Goods and Adjusting Manufacturing Overhead 957 Accounting for the Completion and Sale of Finished Goods 957 Adjusting Underallocated or Overallocated Manufacturing Overhead at the End of the Period 958 Overview of Job Order Costing in a Manufacturing Company 960 Job Order Costing in a Service Company 960 ■ Decision Guidelines 964 ► Summary Problem 2 965 Review and Assignment Material 968 Process Costing 992 Process Costing: An Overview 994 Two Basic Costing Systems: Job Order Costing and Process Costing 994 How Does the Flow of Costs Differ Between Job and Process Costing? 995 Building Blocks of Process Costing 998 Conversion Costs 998 Equivalent Units of Production 998 Process Costing in First Department with No Beginning Inventory 999 Where Costs Are Added in the Manufacture of Calendars 1000 Step 1: Summarize the Flow of Physical Units 1001 Step 2: Compute Output in Terms of Equivalent Units 1002 Step 3: Compute the Cost per Equivalent Unit 1003 Step 4: Assign Costs to Units Completed and to Units in Ending Work in Process Inventory 1004 ■ Decision Guidelines 1006 ► Summary Problem 1 1007 Process Costing in a Second Department 1009 The Weighted-Average Process Costing Method 1009 Steps 1 and 2: Summarize the Flow of Physical Units and Compute Output in Terms of Equivalent Units 1011 Step 3: Summarize Total Costs to Account For and Compute the Cost per Equivalent Unit 1012 Step 4: Assign Total Costs to Units Completed and to Units in Ending Work in Process Inventory 1013 How Managers Use a Production Cost Report 1015 ■ Decision Guidelines 1017 21 22 ► Summary Problem 2 1018 Review and Assignment Material 1021 CHAPTER APPENDIX 20A: The FIFO Process Costing Method 1042 Cost-Volume-Prof it Analysis 1050 Cost Behavior 1052 Variable Costs 1052 Fixed Costs 1053 Mixed Costs 1054 High-Low Method to Separate Fixed Cost from Variable Cost 1054 Relevant Range 1056 Basic CVP Analysis: What Must We Sell to Break Even? 1057 Assumptions 1057 How Much Must Chan Sell to Break Even? Three Approaches 1057 Using CVP to Plan Profits 1061 How Much Must Chan Sell to Earn a Profit? 1061 Graphing Cost-Volume-Profit Relations 1061 ► Summary Problem 1 1064 Using CVP for Sensitivity Analysis 1066 Changing the Selling Price 1066 Changing Variable Costs 1066 Changing Fixed Costs 1067 Margin of Safety 1067 Information Technology and Sensitivity Analysis 1068 Effect of Sales Mix on CVP Analysis 1069 ■ Decision Guidelines 1072 ► Summary Problem 2 1074 Review and Assignment Material 1076 CHAPTER APPENDIX 2 1A: Variable Costing and Absorption Costing 1093 The Master Budget and Responsibility Accounting 1100 Why Managers Use Budgets 1102 Using Budgets to Plan and Control 1102 The Benefits of Budgeting 1103 Preparing the Master Budget 1105 Components of the Master Budget 1105 Preparing the Operating Budget 1106 The Sales Budget 1106 The Inventory, Purchases, and Cost of Goods Sold Budget 1107 The Operating Expenses Budget 1109 The Budgeted Income Statement 1109 ► Summary Problem 1 1111 Preparing the Financial Budget 1113 Preparing the Cash Budget 1113 The Budgeted Balance Sheet 1117 Getting Employees to Accept the Budget 1118 23 24 Using Information Technology for Sensitivity Analysis and Rolling Up Unit Budgets 1119 Sensitivity Analysis 1119 Rolling Up Individual Unit Budgets into the Company wide Budget 1119 Responsibility Accounting 1121 Four Types of Responsibility Centers 1120 Responsibility Accounting Performance Reports 1122 ■ Decision Guidelines 1126 ► Summary Problem 2 1127 Review and Assignment Material 1130 CHAPTER APPENDIX 22 A: Departmental Accounting 1150 Flexible Budgets and Standard Costs 1156 How Managers Use Flexible Budgets 1158 What Is a Flexible Budget? 1158 Using the Flexible Budget: Why Do Actual Results Differ from the Static Budget? 1160 ■ Decision Guidelines 1162 ► Summary Problem 1 1163 Standard Costing 1164 Price Standards 1164 Application 1165 Quantity Standards 1165 Why Do Companies Use Standard Costs? 1166 Variance Analysis 1167 How Pluto Uses Standard Costing: Analyzing the Flexible Budget Variance 1168 Direct Material Variances 1168 Direct Labor Variances 1171 Manufacturing Overhead Variances 1172 Allocating Overhead in a Standard Cost System 1172 Overhead Flexible Budget Variance 1173 Overhead Production Volume Variance 1174 Summary of Overhead Variances 1175 Standard Cost Accounting Systems 1175 Journal Entries 1175 Standard Cost Income Statement for Management 1177 ■ Decision Guidelines 1179 ► Summary Problem 2 1180 Review and Assignment Material 1183 Activity-Based Costing and Other Cost Management Tools 1202 Refining Cost Systems 1204 Sharpening the Focus: Assigning Costs Based on the Activities That Caused the Costs 1204 Activity-Based Costing 1205 Developing an Activity-Based Costing System 1205 Traditional Versus Activity-Based Costing Systems: Fischer Chemical Company 1206 Activity-Based Management: Using ABC for Decision Making 1210 Pricing and Product Mix Decisions 1210 Cutting Costs 1211 ■ Decision Guidelines 1214 ► Summary Problem 1 1215 Just-in-Time (JIT) Systems 1217 Just-in-Time Costing 1217 JIT Costing Illustrated: Mintel Company 1219 Continuous Improvement and the Management of Quality 1221 The Four Types of Quality Costs 1221 Deciding Whether to Adopt a New Quality Program 1222 ■ Decision Guidelines 1224 ► Summary Problem 2 1225 Review and Assignment Material 1226 Q Ц~ Special Decisions and Capital Budgeting 1250 Relevant Information 1252 How Managers Make Decisions 1252 What Information Is Relevant to a Special Business Decision? 1252 How to Make Short-Term Special Decisions 1253 Special Sales Order 1253 Dropping a Business Segment (a Product, a Department, a Territory) 1256 Product Mix: Which Product to Emphasize 1258 Outsourcing — Make or Buy the Product 1259 Sell As Is or Process Further 1261 How Do Short-Term and Long-Term Special Decisions Differ? 1262 ■ Decision Guidelines 1263 ► Summary Problem 1 1264 Using Payback and Accounting Rate of Return to Make Capital Budgeting Decisions 1266 Payback Period 1266 Accounting Rate of Return 1268 Using Discounted Cash-Flow Models for Capital Budgeting 1269 Net Present Value 1270 Internal Rate of Return 1273 Comparing Capital Budgeting Methods 1275 ■ Decision Guidelines 1276 Џ- Summary Problem 2 1277 Review and Assignment Material 1278 Appendix A: Amazon.com Annual Report A-l Appendix B: Investments and International Operations B-l Appendix C: Present Value Tables C-l Appendix D: Check Figures D-l Photo Credits PC-1 Glindex G-l Company Index 1-1
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spelling	Horngren, Charles T. 1926-2011 Verfasser (DE-588)129194565 aut Accounting Charles T. Horngren ; Walter T. Harrison 7. ed. Upper Saddle River, NJ Prentice Hall 2007 XXXVI,1297, [71] S. Ill. txt rdacontent n rdamedia nc rdacarrier Charles T. Horngren series in accounting 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 (DE-588)129057991 aut Digitalisierung UB Passau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016455139&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. Accounting 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
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title_exact_search_txtP	Accounting
title_full	Accounting Charles T. Horngren ; Walter T. Harrison
title_fullStr	Accounting Charles T. Horngren ; Walter T. Harrison
title_full_unstemmed	Accounting Charles T. Horngren ; Walter T. Harrison
title_short	Accounting
title_sort	accounting
topic	Accounting Buchführung (DE-588)4008619-7 gnd Rechnungswesen (DE-588)4048732-5 gnd
topic_facet	Accounting Buchführung Rechnungswesen Lehrbuch
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