Accounting principles:
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
[New York]
Wiley
[2019]
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| Ausgabe: | Global edition |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Auf dem Umschlag: IFRS Version |
| Beschreibung: | getrennte Seitenzählung |
| ISBN: | 9781119419617 9781119419594 |
Internformat
MARC
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| 100 | 1 | |a Weygandt, Jerry J. |d 1942- |e Verfasser |0 (DE-588)135963710 |4 aut | |
| 245 | 1 | 0 | |a Accounting principles |c Jerry J. Weygandt PhD, CPA (University of Wisconsin-Madison, Madison, Wisconsin), Paul D. Kimmel PhD, CPA (University of Wisconsin-Milwaukee, Milwaukee, Wisconsin), Donald E. Kieso PhD, CPA (Northern Illinois University, DeKalb, Illinois) |
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Datensatz im Suchindex
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| adam_text | Brief Contents 1 Accounting in Action 1-І 2 The Recording Process 2-1 3 Adjusting the Accounts 3-і 4 Completing the Accounting Cycle 5 Accounting for Merchandise Operations 6 Inventories 7 Accounting Information Systems 7-1 8 Fraud, Internal Control, and Cash 8-1 9 Accounting for Receivables 4-1 5-і 6-1 9-і 10 Plant Assets, Natural Resources, and Intangible Assets 11 Current Liabilities 12 Accounting for Partnerships 13 Corporations: Organization and Share Capital Transactions 14 Corporations: Dividends, Retained Earnings, and Income Reporting 14-1 15 Non-Current Liabilities 16 Investments 17 Statement of Cash Flows 18 Financial Analysis: The Big Picture 19 Managerial Accounting 20 Job Order Costing 21 Process Costing 22 Cost-Volume-Profit 23 Incremental Analysis 24 Budgetary Planning 25 Budgetary Control and Responsibility Accounting 26 Standard Costs and Balanced Scorecard 27 Planning for Capital Investments 10-1 11-1 12-1 13-і 15-1 16-1 17-1 I8-1 19-1 20-1 21-1 22-1 23-1 24-1 25-1 26-1 27-1 APPENDICES a Specimen Financial Statements: TSMC, Ltd. в Specimen Financial Statements: Nestlé SA c Specimen Financial Statements: Delfi Limited d Specimen Financial Statements: Apple Inc. e Time Value of Money f Just-in-Time Processing and Activity-Based Costing a-i в-ı C-i D-i E-i COMPANY INDEX / SUBJECT INDEX 1-1 f-i ІІІ
Contents 1 Accounting in Action Knowing the Numbers: TSMC 1-3 A Look at U.S. GAAP 2-46 1-4 The Building Blocks of Accounting 1-6 3 Ethics in Financial Reporting 1-6 Accounting Standards 1-7 Measurement Principles 1-8 Assumptions 1-8 The Accounting Equation 2-21 Limitations of a Trial Balance 2-22 Locating Errors 2-22 Currency Signs and Underlining 2-22 1-1 Accounting Activities and Users Three Activities 1-3 Who Uses Accounting Data The Trial Balance 1-1 What Was Your Profit?: Cadbury 3-1 1-10 1-12 Adjusting Entries for Deferrals 3-6 Prepaid Expenses 3-6 Unearned Revenues 3-10 The Four Financial Statements Adjusting Entries for Accruals 1-19 3-13 Income Statement 1-19 Owner’s Equity Statement 1-21 Statement of Financial Position 1-21 Statement of Cash Flows 1-22 Accrued Revenues 3-13 Accrued Expenses 3-14 Summary of Basic Relationships Appendix 1A: Career Opportunities in Accounting Preparing the Adjusted Trial Balance 3-21 Preparing Financial Statements 3-21 3-17 Adjusted Trial Balance and Financial Statements 1-23 Public Accounting 1-23 Private Accounting 1-24 Governmental Accounting 1-24 Forensic Accounting 1-24 1-44 The Recording Process Accidents Happen: Bank of Taiwan Accounts, Debits, and Credits The Account 2-2 Debits and Credits 2-3 Summary of Debit/Credit Rules The Journal 3-24 Prepaid Expenses 3-25 Unearned Revenues 3-26 Summary of Additional Adjustment Relationships 3-27 The Ledger and Posting 3-28 Qualities of Useful Information 3-28 Assumptions in Financial Reporting 3-28 Principles in Financial Reporting 3-29 Cost Constraint 3-30 2-1 2-1 A Look at U.S. GAAP
2-2 4 2-6 2-7 The Recording Process The Journal 2-8 3-56 Completing the Accounting Cycle 4-і 2-7 Speaking the Same Language: IASB 2-10 The Worksheet 4-1 4-3 The Ledger 2-10 Posting 2-12 Steps in Preparing a Worksheet 4-3 Preparing Financial Statements from a Worksheet Chart of Accounts 2-13 The Recording Process Illustrated 2-13 Summary Illustration of Journalizing and Posting Preparing Adjusting Entries from a Worksheet VI 3-20 Appendix ЗА: Alternative Treatment of Deferrals Appendix 3B: Financial Reporting Concepts 2 3-2 Fiscal and Calendar Years 3-3 Accrual- versus Cash-Basis Accounting 3-3 Recognizing Revenues and Expenses 3-3 The Need for Adjusting Entries 3-5 Types of Adjusting Entries 3-5 Accounting Transactions 1-13 Transaction Analysis 1-14 Summary of Transactions 1-18 A Look at ԱՏ. GAAP з-і Accrual-Basis Accounting and Adjusting Entries Assets 1-11 Liabilities 1-11 Owner’s Equity 1-11 Analyzing Business Transactions Adjusting the Accounts Closing the Books 2-19 4-11 Preparing Closing Entries 4-12 4-11 4-10
Posting Closing Entries 4-14 Preparing a Post-Closing Trial Balance 6 Inventories 4-16 The Accounting Cycle and Correcting Entries 4-19 “Where Is That Spare Bulldozer Blade?”: Summary of the Accounting Cycle 4-19 Reversing Entries—An Optional Step 4-19 Correcting Entries—An Avoidable Step 4-19 Classified Statement of Financial Position I n ta n gi b le Assets 4-24 Property, Plant, and Equipment Long-Term Investments 4-25 Current Assets 4-25 Komatsu 6-1 Classifying and Determining Inventory Classifying Inventory 6-2 Determining Inventory Quantities 4-23 4-25 6-4 Effects of Inventory Errors 4-29 6-14 Inventory Statement Presentation and Analysis Presentation 6-15 Lower-of-Cost-or-Net Realizable Value 5 Accounting for Merchandise Analysis 5-1 Merchandising Operations and Inventory Systems 5-3 6-18 First-In, First-Out (FIFO) Average-Cost 6-19 6-18 Appendix 6B: Estimating Inventories Recording Purchases Under a Perpetual System 5-6 Recording Sales Under a Perpetual System A Look at U.S. GAAP 5-11 Adjusting Entries 5-15 Closing Entries 5-15 Summary of Merchandising Entries 6-22 6-44 7 Accounting Information 5-12 Systems The Accounting Cycle for a Merchandising Company 6-19 Gross Profit Method 6-20 Retail Inventory Method 6-21 Appendix 6C: LIFO Inventory Method Freight Costs 5-8 Purchase Returns and Allowances 5-9 Purchase Discounts 5-9 Summary of Purchasing Transactions 5-10 7-і 5-14 QuIckBooks® Helps This Retailer Sell Guitars: Intuit 5-16 Financial Statement for a Merchandiser Income Statement 5-17 Classified Statement of Financial Position 5-17 5-21 5-23 Appendix 5B: Periodic
Inventory System 7-1 Basic Accounting Information System Appendix 5A: Worksheet for a Merchandising Company 5-23 Using a Worksheet 6-15 6-16 Inventory Systems Operating Cycles 5-3 Flow of Costs 5-4 Sales Returns and Allowances Sales Discounts 5-13 5-24 Concepts 7-2 Computerized Accounting Systems Manual Accounting Systems 7-4 Subsidiary Ledgers 7-3 7-5 Subsidiary Ledger Example 7-6 Advantages of Subsidiary Ledgers 7-7 Special Journals 7-8 Determining Cost of Goods Sold Under a Periodic System 5-25 Recording Merchandise Transactions 5-25 Recording Purchases of Merchandise 5-26 Recording Sales of Merchandise 5-27 Journalizing and Posting Closing Entries 5-27 Using a Worksheet 5-29 Sales Journal 7-9 Cash Receipts Journal 7-11 Purchases Journal 7-14 Cash Payments Journal 7-17 Effects of Special Journals on the General Journal 7-19 Cybersecurity: A Final Comment 7-20 A Look at ԱՏ. GAAP A Look at U.S. GAAP 5-54 6-15 Appendix 6A: Inventory Cost Flow Methods in Perpetual 5-і Who Doesn’t Shop? Carrefour 6-12 6-13 Income Statement Effects 6-13 Statement of Financial Position Effects 4-29 4-57 Operations 6-6 Specific Identification 6-7 Cost Flow Assumptions 6-7 Financial Statement and Tax Effects of Cost Flow Methods 6-11 Using Inventory Cost Flow Methods Consistently Appendix 4A: Reversing Entries A Look at ԱՏ. GAAP 6-2 Inventory Methods and Financial Effects Owner’s Equity 4-26 Non-Current Liabilities 4-27 Current Liabilities 4-27 Reversing Entries Example 6-1 7-44
viii Contents 8 Determining the Cost of Plant Assets 10-3 Expenditures During Useful Life 10-5 Fraud, Internal Control, and Cash 8-і Depreciation Methods Minding the Money at Nick’s: Nick’s Steakhouse and Pizza 8-1 Fraud and Internal Control 8-2 Fraud 8-3 Internal Control 8-3 Principles of Internal Control Activities Limitations of Internal Control 8-10 Cash Controls 8-4 Plant Asset Disposals Natural Resources and Intangible Assets 8-13 Control Features of a Bank Account Natural Resources and Depletion Intangible Assets 10-20 8-18 Making Bank Deposits 8-18 Writing Checks 8-19 Electronic Funds Transfer (EFT) System Bank Statements 8-20 Reconciling the Bank Account 8-21 Reporting Cash 10-15 Retirement of Plant Assets 10-16 Sale of Plant Assets 10-16 8-10 Cash Receipts Controls 8-11 Cash Disbursements Controls Petty Cash Fund 8-15 10-7 Factors in Computing Depreciation 10-8 Depreciation Methods 10-8 Component Depreciation 10-13 Depreciation and Income Taxes 10-13 Revaluation of Plant Assets 10-13 Revising Periodic Depreciation 10-14 10-18 10-18 Statement Presentation and Analysis 10-23 Presentation 10-23 Analysis 10-24 8-20 Appendix 10A: Exchange of Plant Assets Loss Treatment Gain Treatment 8-26 10-24 10-25 10-25 A Look at U.S. GAAP 10-47 Cash Equivalents 8-26 Restricted Cash 8-26 A Look at U.S. GAAP 9 11 8-46 Accounting for Receivables Are You Going to Pay Me—or Not?: BNP Paribas Recognition of Accounts Receivable Types of Receivables 9-3 Recognizing Accounts Receivable 9-1 9-1 9-2 9-3 Valuation and Disposition of Accounts Receivable 9-5 Determining the Maturity Date 9-14
Computing Interest 9-15 Recognizing Notes Receivable 9-15 Valuing Notes Receivable 9-16 Presentation and Analysis Presentation Analysis 10 What Is a Current Liability? 11-2 Notes Payable 11-3 Value-Added and Sales Taxes Payable Unearned Revenues 11-5 Salaries and Wages 11-5 Current Maturities of Long-Term Debt A Look at U.S. GAAP 12 9-16 11-4 11-7 11-26 Accounting for Partnerships From Trials to the Top Ten: Razor Tie Music Forminga Partnership 9-19 9-38 Plant Assets, Natural Resources, and Intangible Assets 10-1 How Much for a Ride to the Beach?: Rent-A-Wreck Plant Asset Expenditures 11-8 12-1 9-18 9-19 A Look at U.S. GAAP Financing His Dreams: Wilbert Murdock 11-1 Accounting for Current Liabilities 11-2 Reporting Uncertainty 11-8 Reporting of Current Liabilities 11-9 Analysis of Current Liabilities 11-10 9-13 Disposing of Notes Receivable 11-1 Reporting and Analyzing Current Liabilities Valuing Accounts Receivable 9-5 Disposing of Accounts Receivable 9-11 Notes Receivable Current Liabilities 10-2 10-1 12-1 12-2 Characteristics of Partnerships 12-3 Organizations with Partnership Characteristics Advantages and Disadvantages of Partnerships The Partnership Agreement 12-6 Accounting for a Partnership Formation 12-6 Accounting for Net Income or Net Loss Dividing Net Income or Net Loss 12-8 Partnership Financial Statements 12-11 Liquidation of a Partnership 12-12 12-8 12-3 12-5
Contents No Capital Deficiency 12-13 Capital Deficiency 12-15 Appendix 12A: Admissions and Withdrawals of Partners 12-18 Admission of a Partner 12-18 Withdrawal of a Partner 12-21 13 Corporations: Organization and Share Capital Transactions 13-і Amortizing Bond Discount 15-17 Amortizing Bond Premium 15-19 Appendix 15B: Straight-Line Amortization Amortizing Bond Discount Amortizing Bond Premium A Look at U.S. GAAP 13-16 Retained Earnings, and Income 14-1 Owning а Piece of the Action: Van Meter Inc. 14-1 Cash Dividends 14-2 Accounting for Cash Dividends 14-3 Dividend Preferences 14-4 Share Dividends and Splits 14-7 Share Dividends 14-7 Share Splits 14-9 Retained Earnings Statement and Equity Section Retained Earnings 14-11 Statement Presentation and Analysis 14-14 Corporation Income Statements 14-15 Income Statement Presentation 14-15 Income Statement Analysis 14-16 A Look at U.S. GAAP 14-33 Are We Living on Borrowed Time? Overview of Bonds 15-2 15-1 15-14 14-11 15-20 15-20 15-21 15-38 16 Investments 15 Non-Current Liabilities 15-11 Presentation 15-14 Analysis 15-14 Debt and Equity Financing 15-15 Appendix 15A: Effective-Interest Method of Bond Amortization 15-17 14 Corporations: Dividends, Reporting 15-4 Long-Term Notes Payable 15-11 Lease Liabilities 15-13 Reporting and Analyzing Non-Current Liabilities To the Victor Go the Spoils: adidas 13-1 The Corporate Form of Organization 13-2 Characteristics of a Corporation 13-3 Forming a Corporation 13-5 Shareholder Rights 13-5 Share Issue Considerations 13-7 Corporate Capital 13-9 Accounting for Share Transactions 13-10 Accounting
for Ordinary Shares 13-10 Accounting for Preference Shares 13-12 Accounting for Treasury Shares 13-13 Purchase of Treasury Shares 13-13 Disposal of Treasury Shares 13-14 Statement Presentation of Equity Illustration 13-17 A Look at U.S. GAAP 13-33 Types of Bonds 15-3 Issuing Procedures 15-3 Bond Trading 15-3 Determining the Market Price of a Bond Bond Transactions 15-6 Issuing Bonds at Face Value 15-6 Discount or Premium on Bonds 15-7 Issuing Bonds at a Discount 15-8 Issuing Bonds at a Premium 15-9 Redeeming Bonds 15-10 Accounting for Non-Current Liabilities Ix ie-ι Playing for Fun and Profit: Sony 16-1 Debt Investments 16-2 Why Companies Invest 16-2 Accounting for Debt Investments 16-4 Share Investments 16-6 Holdings of Less than 20% 16-6 Holdings Between 20% and 50% 16-7 Holdings of More than 50% 16-8 Valuing and Reporting Investments 16-10 Categories of Securities 16-10 Statement of Financial Position Presentation 16-16 Presentation of Realized and Unrealized Gain or Loss 16-17 Classified Statement of Financial Position 16-17 Appendix 16A: Preparing Consolidated Financial Statements 16-19 Consolidated Statement of Financial Position 16-19 Consolidated Income Statement 16-23 A Look at U.S. GAAP 16-40 17 Statement of Cash Flows 17-1 15-1 What Should We Do with This Cash?: Keyence 17-1 Statement of Cash Flows: Usefulness and Format 17-3 Usefulness of the Statement of Cash Flows 17-3
X Contents Classification of Cash Flows 17-3 Significant Non-Cash Activities 17-5 Format of the Statement of Cash Flows Product Versus Period Costs Illustration of Cost Concepts Manufacturer Financial Statements 17-5 Preparing the Statement of Cash Flows—Indirect Method 17-7 Indirect and Direct Methods 17-8 Indirect Method—Computer Services International Step 1: Operating Activities 17-9 Summary of Conversion to Net Cash Provided by Operating Activities—Indirect Method 17-12 Step 2: Investing and Financing Activities 17-13 Step 3: Net Change in Cash 17-14 Using Cash Flows to Evaluate a Company Free Cash Flow 17-8 Income Statement 19-11 Cost of Goods Manufactured 19-12 Cost of Goods Manufactured Schedule 19-12 Statement of Financial Position 19-13 Managerial Accounting Trends 19-15 17-17 17-17 20 Job Order Costing 20-1 17-19 Step 1: Operating Activities 17-21 Step 2: Investing and Financing Activities Step 3: Net Change in Cash 17-26 Profiting from the Silver Screen: Disney 17-25 Cost Accounting Systems Appendix 17B: Statement of Cash Flows—T-Account Approach 19-11 Service Industries 19-15 Focus on the Value Chain 19-16 Balanced Scorecard 19-17 Business Ethics 19-17 Company Social Responsibility 19-18 Appendix 17A: Statement of Cash Flows—Direct Method 19-8 19-9 17-26 A Look at U.S. GAAP 17-50 20-1 20-2 Process Cost System 20-3 Job Order Cost System 20-3 Job Order Cost Flow 20-4 Accumulating Manufacturing Costs 20-5 Job Cost Sheets and Manufacturing Costs Raw Materials Costs Factory Labor Costs 18 Financial Analysis: The Big Picture 18-1 20-7 20-7 20-9 Predetermined Overhead
Rates 20-12 Completed and Sold Manufacturing and Service Making Money the Old-Fashioned Way: Li Ka-shing Basics of Financial Statement Analysis Need for Comparative Analysis Tools of Analysis 18-3 Horizontal Analysis 18-3 Vertical Analysis 18-6 Ratio Analysis 18-1 18-2 18-3 18-9 Liquidity Ratios 18-9 Profitability Ratios 18-13 Solvency Ratios 18-16 Summary of Ratios 18-18 Sustainable Income 21 Process Costing Famed Soft Drink in the Outback: Back o’ Bourke Cordials 18-48 19-1 19-3 Comparing Managerial and Financial Accounting Management Functions 19-3 Organizational Structure 19-5 19-7 21-1 19-7 21-2 Uses of Process Cost Systems 21-2 Process Costing for Service Companies 21-3 Similarities and Differences Between Job Order Cost and Process Cost Systems 21-4 19-1 Just Add Water... and Paddle: Current Designs Managerial Accounting Basics 20-20 21-1 Overview of Process Cost Systems 19 Managerial Accounting Manufacturing Costs 20-19 Under- or Overapplied Manufacturing Overhead 18-20 Managerial Cost Concepts 20-14 Applied Manufacturing Overhead Discontinued Operations 18-21 Changes in Accounting Principle 18-22 Comprehensive Income 18-22 A Look at ԱՏ. GAAP Jobs Assigning Costs to Finished Goods 20-14 Assigning Costs to Cost of Goods Sold 20-15 Summary of Job Order Cost Flows 20-16 Job Order Costing for Service Companies 20-17 Advantages and Disadvantages of Job Order Costing 20-18 19-3 Recording Costs 21-5 Process Cost Flow 21-5 Assigning Manufacturing Costs—Journal Entries Equivalent Units 21-6 21-9 Weighted-Average Method 21-9 Refinements on the Weighted-Average Method The
Production Cost Report 21-12 21-10
Compute the Physical Unit Flow (Step 1) 21-13 Compute the Equivalent Units of Production (Step 2) 21-13 Compute Unit Production Costs (Step 3) 21-14 Prepare a Cost Reconciliation Schedule (Step 4) 21-14 Preparing the Production Cost Report 21-15 Costing Systems—Final Comments 21-15 Appendix 21A: FIFO Method for Computing Equivalent Units 21-17 Equivalent Units Under FIFO 21-17 Comprehensive Example 21-18 FIFO and Weighted-Average 21-23 22-1 Direct Labor Budget 24-12 Manufacturing Overhead Budget 24-13 Selling and Administrative Expense Budget Budgeted Income Statement 24-14 22-2 Position 24-7 24-14 Cost-Volume-Profit Analysis 24-16 Cash Budget 24-16 Budgeted Statement of Financial Position 22-7 High-Low Method 22-7 Importance of Identifying Variable and Fixed Costs 22-9 24-19 Budgeting in Non-Manufacturing Companies Merchandisers 24-21 Service Companies 24-22 Not-for-Profit Organizations 22-10 Basic Components 22-10 CVP Income Statement 22-11 24-21 24-23 22-14 Mathematical Equation 22-14 Contribution Margin Technique Graphic Presentation 22-16 25 Budgetary Control and Responsibility Accounting 22-15 Target Net Income and Margin of Safety 22-18 Target Net Income 22-18 Margin of Safety 22-19 The Internet of Clothing: Evrythng 25-1 25-1 25-2 Budgetary Control 25-2 Static Budget Reports 25-3 Flexible Budget Reports 23-1 23-1 Decision-Making and Incremental Analysis 23-3 Incremental Analysis Approach 23-3 How Incremental Analysis Works 23-4 Qualitative Factors 23-5 Relationship of Incremental Analysis and Activity-Based Costing 23-5 Types of Incremental Analysis 23-6 25-6 Why
Flexible Budgets? 25-6 Developing the Flexible Budget 25-8 Flexible Budget—A Case Study 25-9 Flexible Budget Reports 25-10 Responsibility Accounting and Responsibility Centers 25-13 Controllable versus Non-Controllable Revenues and Costs 25-14 Principles of Performance Evaluation 25-15 Responsibility Reporting System 25-16 Types of Responsibility Centers 25-19 23-6 23-8 23-9 Sell or Process Further Strategies to Help You Relax: Viceroy Hotel Group Budgetary Control and Static Budget Reports 23 Incremental Analysis Opportunity Cost Budgeting and Accounting 24-3 The Benefits of Budgeting 24-3 Essentials of Effective Budgeting 24-3 The Master Budget 24-6 Cash Budget and Budgeted Statement of Financial M ixed Costs Ana lysis Make or Buy 24-1 Effective Budgeting and the Master Budget 24-2 Direct Labor, Manufacturing Overhead, and S A Expense Budgets 24-12 22-1 Variable Costs 22-3 Fixed Costs 22-4 Relevant Range 22-5 Mixed Costs 22-5 Special Orders What’s in Your Cupcake?: BabyCakes NYC Sales Budget 24-7 Production Budget 24-8 Direct Materials Budget 24-9 Don’t Worry-Just Get Big: Amazon.com Break-Even Analysis 24-1 Sales, Production, and Direct Materials Budgets 22 Cost-Volume-Profit Cost Behavior Analysis 24 Budgetary Planning Investment Centers and ROI 23-10 Return on Investment (ROI) 25-22 Responsibility Report 25-23 Judgmental Factors in ROI 25-23 Improving ROI 25-24 Single-Product Case 23-11 Multiple-Product Case 23-11 Repair, Retain, or Replace Equipment 23-14 Eliminate Unprofitable Segment or Product 25-22 23-15 Appendix 25A: ROI vs. Residual Income 25-26
xii Contents Residual Income Compared to ROI 25-27 Residual Income Weakness 25-27 26 Standard Costs and Balanced Scorecard 26-1 A Balanced Approach: Anglo Pacific Group 26-1 Standard Costs 26-2 Distinguishing Between Standards and Budgets 26-3 Setting Standard Costs 26-4 Direct Materials Variances 26-7 Analyzing and Reporting Variances 26-7 Direct Materials Variances 26-9 Direct Labor and Manufacturing Overhead Variances 26-11 Direct LaborVariances 26-11 Manufacturing Overhead Variances 26-14 Variance Reports and Balanced Scorecards 26-16 Reporting Variances 26-16 Income Statement Presentation of Variances 26-16 Balanced Scorecard 26-17 Appendix 26A: Standard Cost Accounting System 26-20 Journal Entries 26-20 Ledger Accounts 26-22 Appendix 26B: Overhead Controllable and Volume Variances 26-23 Overhead Controllable Variance 26-23 Overhead Volume Variance 26-24 27 Planning for Capital Investments 27-1 Floating Hotels: Holland America Line 27-2 Capital Budgeting and Cash Payback 27-3 Cash Flow Information 27-3 Illustrative Data 27-4 Cash Payback 27-5 Net Present Value Method 27-6 Equal Annual Cash Flows 27-7 Unequal Annual Cash Flows 27-8 Choosing a Discount Rate 27-9 Simplifying Assumptions 27-10 Comprehensive Example 27-10 Capital Budgeting Challenges and Refinements 27-11 Intangible Benefits 27-12 Profitability Index for Mutually Exclusive Projects 27-13 Risk Analysis 27-15 Post-Audit of Investment Projects 27-15 Internal Rate of Return 27-16 Comparing Discounted Cash Flow Methods Annual Rate of Return 27-19 27-18 Appendix A Specimen Financial Statements: Taiwan
Semiconductor Manufacturing Company, Limited A-i Appendix В Specimen Financial Statements: Nestlé SA в-ı AppendixC Specimen Financial Statements: Delfi Limited c-i Appendix D Specimen Financial Statements: Apple Inc. d-i Appendix E Time Value of Money Interest and Future Values E-l Nature of Interest E-l Future Value of a Single Amount E-3 Future Value of an Annuity E-5 Present Value Concepts E-7 Present Value Variables E-7 Present Value of a Single Amount E-7 Present Value of an Annuity E-9 Time Periods and Discounting E-ll Present Value of a Long-Term Note or Bond E-ll Using Financial Calculators E-14 Present Value of a Single Sum E-14 Present Value of an Annuity E-15 Useful Applications of the Financial Calculator E-16 e-i
Contents Appendix F Just-in-Time Processing and Activity-Based Costing F-l Just-in-Time Processing and Activity-Based Costing F-l Just-in-Time Processing F-l Activity-Based Costing F-3 Applying Activity-Based Costing F-4 Identify and Classify Activities and Assign Overhead to Cost Pools (Step 1) F-5 Identify Cost Drivers (Step 2) F-5 Compute Activity-Based Overhead Rates (Step 3) F-6 Allocate Overhead Costs to Products (Step 4) F-6 Comparing Unit Costs F-7 Benefits of ABC F-8 Limitations of ABC F-8 Company Index 1-1 Subject Index 1-4 xiii
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| any_adam_object | 1 |
| author | Weygandt, Jerry J. 1942- Kimmel, Paul D. Kieso, Donald E. 1936- |
| author_GND | (DE-588)135963710 (DE-588)173217028 (DE-588)135963796 |
| author_facet | Weygandt, Jerry J. 1942- Kimmel, Paul D. Kieso, Donald E. 1936- |
| author_role | aut aut aut |
| author_sort | Weygandt, Jerry J. 1942- |
| author_variant | j j w jj jjw p d k pd pdk d e k de dek |
| building | Verbundindex |
| bvnumber | BV044929750 |
| classification_rvk | QP 800 QP 820 |
| ctrlnum | (OCoLC)1043231332 (DE-599)BVBBV044929750 |
| discipline | Wirtschaftswissenschaften |
| edition | Global edition |
| format | Book |
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| genre | (DE-588)4151278-9 Einführung gnd-content |
| genre_facet | Einführung |
| id | DE-604.BV044929750 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T08:05:02Z |
| institution | BVB |
| isbn | 9781119419617 9781119419594 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-030322837 |
| oclc_num | 1043231332 |
| open_access_boolean | |
| owner | DE-11 DE-20 DE-N2 DE-522 DE-739 |
| owner_facet | DE-11 DE-20 DE-N2 DE-522 DE-739 |
| physical | getrennte Seitenzählung |
| publishDate | 2019 |
| publishDateSearch | 2019 |
| publishDateSort | 2019 |
| publisher | Wiley |
| record_format | marc |
| spelling | Weygandt, Jerry J. 1942- Verfasser (DE-588)135963710 aut Accounting principles Jerry J. Weygandt PhD, CPA (University of Wisconsin-Madison, Madison, Wisconsin), Paul D. Kimmel PhD, CPA (University of Wisconsin-Milwaukee, Milwaukee, Wisconsin), Donald E. Kieso PhD, CPA (Northern Illinois University, DeKalb, Illinois) Global edition [New York] Wiley [2019] © 2019 getrennte Seitenzählung txt rdacontent n rdamedia nc rdacarrier Auf dem Umschlag: IFRS Version Accounting Accounting / Problems, exercises, etc Rechnungslegung (DE-588)4128343-0 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf (DE-588)4151278-9 Einführung gnd-content Rechnungswesen (DE-588)4048732-5 s DE-604 Rechnungslegung (DE-588)4128343-0 s International Financial Reporting Standards (DE-588)4699643-6 s Kimmel, Paul D. Verfasser (DE-588)173217028 aut Kieso, Donald E. 1936- Verfasser (DE-588)135963796 aut Digitalisierung UB Passau - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030322837&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Weygandt, Jerry J. 1942- Kimmel, Paul D. Kieso, Donald E. 1936- Accounting principles Accounting Accounting / Problems, exercises, etc Rechnungslegung (DE-588)4128343-0 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4128343-0 (DE-588)4699643-6 (DE-588)4048732-5 (DE-588)4151278-9 |
| title | Accounting principles |
| title_auth | Accounting principles |
| title_exact_search | Accounting principles |
| title_full | Accounting principles Jerry J. Weygandt PhD, CPA (University of Wisconsin-Madison, Madison, Wisconsin), Paul D. Kimmel PhD, CPA (University of Wisconsin-Milwaukee, Milwaukee, Wisconsin), Donald E. Kieso PhD, CPA (Northern Illinois University, DeKalb, Illinois) |
| title_fullStr | Accounting principles Jerry J. Weygandt PhD, CPA (University of Wisconsin-Madison, Madison, Wisconsin), Paul D. Kimmel PhD, CPA (University of Wisconsin-Milwaukee, Milwaukee, Wisconsin), Donald E. Kieso PhD, CPA (Northern Illinois University, DeKalb, Illinois) |
| title_full_unstemmed | Accounting principles Jerry J. Weygandt PhD, CPA (University of Wisconsin-Madison, Madison, Wisconsin), Paul D. Kimmel PhD, CPA (University of Wisconsin-Milwaukee, Milwaukee, Wisconsin), Donald E. Kieso PhD, CPA (Northern Illinois University, DeKalb, Illinois) |
| title_short | Accounting principles |
| title_sort | accounting principles |
| topic | Accounting Accounting / Problems, exercises, etc Rechnungslegung (DE-588)4128343-0 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Accounting Accounting / Problems, exercises, etc Rechnungslegung International Financial Reporting Standards Rechnungswesen Einführung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030322837&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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