Accounting for Canadians for Dummies:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Newark
John Wiley & Sons, Incorporated
2023
|
| Ausgabe: | 4th ed |
| Online-Zugang: | HWR01 |
| Beschreibung: | Description based on publisher supplied metadata and other sources |
| Beschreibung: | 1 Online-Ressource (403 Seiten) |
| ISBN: | 9781394216314 |
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| 505 | 8 | |a Intro -- Title Page -- Copyright Page -- Table of Contents -- Introduction -- About This Book -- Foolish Assumptions -- Icons Used in This Book -- Beyond the Book -- Where to Go from Here -- Part 1 Opening the Books on Accounting -- Chapter 1 Accounting in Today's Economy -- Knowing That Accounting Is Not Just for Accountants -- Affecting both insiders and outsiders -- Overcoming the stereotypes of accountants -- Relating accounting to your personal financial life -- Looking for Accounting in All the Right Places -- Understanding Accounting's Two Primary Roles -- Taking a Peek Behind the Scenes -- Focusing on Transactions -- Separating basic types of transactions -- Knowing who's on the other side of transactions -- Recording events -- Taking the Pulse of a Business: Financial Statements -- Meeting the balance sheet (statement of financial position) -- Reporting profit and loss, and cash flows -- Recognizing management's role -- Chapter 2 Introducing Financial Statements -- Setting the Stage for Financial Statements -- Understanding the income statement -- Presenting the components of the income statement -- Income statement pointers -- Figuring out the balance sheet -- Presenting the components of the balance sheet -- Balance sheet pointers -- Checking out the statement of cash flows -- Presenting the components of the statement of cash flows -- Statement of cash flows pointers -- Digging into the statement of changes in shareholders' equity -- Gleaning Key Information from Financial Statements -- How's profit performance? -- Is there enough cash? -- Can you trust the financial statement numbers? -- Why no (or limited) cash distribution from profit? -- Complying with Accounting and Financial Reporting Standards -- Recognizing Canadian and international standards -- Getting to know the Canadian, U.S., and international standard setters | |
| 505 | 8 | |a Going worldwide -- Noting a divide between public and private companies -- Following (and bending) the rules -- Chapter 3 Bookkeeping and Accounting Systems -- Separating the Duties of Bookkeepers and Accountants -- Pedalling Through the Bookkeeping Cycle -- Getting to the end of the period -- Finishing up for the period -- Managing the Bookkeeping and Accounting System -- Categorize your financial information: The chart of accounts -- Standardize source document forms and data-entry procedures -- Hire competent, trained personnel -- Complete the process with end-of-period procedures -- Leave good audit trails -- Look out for unusual events and developments -- Design truly useful reports for managers -- Enforce strong internal controls -- Double-Entry Accounting -- Juggling the Books to Conceal Embezzlement and Fraud -- Chapter 4 Accounting in the Digital Age -- Noting a Few Foundational Accounting Concepts Related to Technology -- Using Accounting Software in the Cloud and on the Ground -- Controlling and Protecting Money Flows in the Electronic Age -- Processing payroll -- Controlling bank accounts -- Surveying bank forms of electronic payments -- Checking out non-bank forms of electronic payments -- Using enhanced accounting controls -- Managing the Accounting Function in the On-Demand World -- Source documentation -- Data rooms -- Financial reporting -- Flash reports and KPIs -- Accounting and financial analysis tools -- Chapter 5 Deciding the Legal Structure for a Business -- Recognizing the Legal Roots of Business Entities -- Studying the Sources of Business Capital -- Tapping two sources of owners' equity -- Leveraging equity capital with debt -- Incorporating a Business -- Issuing shares -- Offering different classes of shares -- Determining the market value of shares -- Keeping alert for dilution of share value | |
| 505 | 8 | |a Recognizing conflicts between shareholders and managers -- Creating a Partnership -- Going It Alone: Sole Proprietorships -- Choosing the Best Structure for Income Tax -- Part 2 Exploring Financial Statements -- Chapter 6 Reporting Profit or Loss in the Income Statement -- Presenting a Typical Income Statement -- Looking at businesses that sell products -- Looking at businesses that sell services -- Taking Care of Housekeeping Details -- Knowing Your Job: Asking Questions! -- Deconstructing Profit -- Revenue and expense effects on assets and liabilities -- Folding profit into retained earnings -- Pinpointing the Assets and Liabilities Used to Record Revenue and Expenses -- Making sales: Accounts receivable and deferred revenue -- Selling products: Inventory -- Prepaying operating costs: Prepaid expenses -- Understanding fixed assets: Depreciation expense -- Figuring unpaid expenses: Accounts payable, accrued expenses payable, and income taxes payable -- Reporting Gains and Losses -- Unusual gains and losses -- Discontinued operations -- Statement of Retained Earnings -- Closing Comments -- Chapter 7 Reporting Financial Condition on the Balance Sheet -- Expanding the Accounting Equation -- Presenting a Proper Balance Sheet -- Doing an initial reading of the balance sheet -- Kicking balance sheets out into the real world -- Internal balance sheets -- External balance sheets -- Judging liquidity and solvency -- Current assets and liabilities -- Current and quick ratio -- Understanding That Transactions Drive the Balance Sheet -- Sizing Up Assets and Liabilities -- Sales revenue and accounts receivable -- Cost of goods sold expense and inventory -- Fixed assets and depreciation expense -- Operating expenses and their balance sheet accounts -- Intangible assets, goodwill, and amortization expense -- Debt and interest expense | |
| 505 | 8 | |a Income tax expense and income tax payable -- Net income and cash dividends (if any) -- Financing a Business: Sources of Cash and Capital -- Recognizing the Hodgepodge of Values Reported in a Balance Sheet -- Chapter 8 Reporting Cash Flows -- Meeting the Statement of Cash Flows -- Presenting the direct method -- Opting for the indirect method -- Explaining the Variance between Cash Flow and Net Income -- Accounts receivable change -- Inventory change -- Prepaid expenses change -- Depreciation: Real but non-cash expense -- Changes in operating liabilities -- Putting the cash flow pieces together -- Sailing Through the Rest of the Statement of Cash Flows -- Understanding investing activities -- Looking at financing activities -- Being an Active Reader -- Trying to Pin Down Free Cash Flow -- Chapter 9 Choosing Accounting Methods -- Reporting Changes in Shareholders' Equity -- Recognizing Reasons for Accounting Differences -- Looking at a More Conservative Version of the Company's Income Statement -- Presenting an alternative income statement -- Spotting significant differences -- Explaining the Differences -- Accounts receivable and sales revenue -- Inventory and cost of goods sold expense -- Fixed assets and depreciation expense -- Accrued expenses payable, income tax payable, and expenses -- Wrapping things up -- Calculating Cost of Goods Sold Expense and Inventory Cost -- The FIFO (first-in, first-out) method -- The average cost method -- The specific identification method -- Recording Inventory Losses under the Lower of Cost and Net Realizable Value (LC& -- NRV) Rule -- Appreciating Depreciation Methods -- Scanning the Revenue and Expense Horizon -- Part 3 Understanding Financial Reports, Financial Statements, and Financial Information -- Chapter 10 Producing Financial Reports -- Quickly Reviewing the Theory of Financial Reporting | |
| 505 | 8 | |a Starting with financial statements -- Keeping in mind the reasons for financial reports -- Recognizing Management's Role -- Keeping Current with Financial Accounting and Reporting Standards -- Making Sure Disclosure Is Adequate -- Notes: Nettlesome but needed -- Other disclosures in financial reports -- Putting a Spin on the Numbers (Short of Cooking the Books) -- Window dressing: Pumping up ending cash balance and cash flow -- Smoothing the rough edges off year-to-year profit fluctuations -- The pressure on public companies -- Compensatory effects -- Management discretion in the timing of revenue and expenses -- Comparing Public and Private Companies -- Reports from publicly owned companies -- Reports from private businesses -- Dealing with Information Overload -- Browsing based on your interests -- Recognizing condensed versions -- Using other sources of business information -- Chapter 11 Deciphering a Financial Report -- Knowing the Rules of the Game -- Making Savvy Investment Choices -- Managing investments alone or using a third party -- Finding and understanding information sources -- Contrasting Reading Financial Reports of Private Versus Public Businesses -- Understanding the Role of MDORs and MD& -- As -- Frolicking through the Notes -- Checking Out the Auditor's Report -- Why audits? -- What's in an auditor's report? -- Discovering fraud, or not -- Chapter 12 Analyzing Financial Information with Ratios -- Understanding the Importance of Using Ratios to Digest Financial Statements -- Improving Your Knowledge of Financial Language -- Starting with Sample Company Financial Statements -- Benchmark Financial Ratios: Financial Strength and Solvency -- Current ratio -- Net working capital -- Acid test ratio (aka quick ratio) -- Debt-to-equity ratio -- Debt-to-tangible net equity -- Benchmark Financial Ratios: Financial Performance | |
| 505 | 8 | |a Return on sales (ROS) | |
| 700 | 1 | |a Tracy, Tage C. |e Sonstige |4 oth | |
| 700 | 1 | |a Tracy, John A. |e Sonstige |4 oth | |
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Datensatz im Suchindex
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| author | Laurin, Cécile |
| author_facet | Laurin, Cécile |
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| author_sort | Laurin, Cécile |
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| contents | Intro -- Title Page -- Copyright Page -- Table of Contents -- Introduction -- About This Book -- Foolish Assumptions -- Icons Used in This Book -- Beyond the Book -- Where to Go from Here -- Part 1 Opening the Books on Accounting -- Chapter 1 Accounting in Today's Economy -- Knowing That Accounting Is Not Just for Accountants -- Affecting both insiders and outsiders -- Overcoming the stereotypes of accountants -- Relating accounting to your personal financial life -- Looking for Accounting in All the Right Places -- Understanding Accounting's Two Primary Roles -- Taking a Peek Behind the Scenes -- Focusing on Transactions -- Separating basic types of transactions -- Knowing who's on the other side of transactions -- Recording events -- Taking the Pulse of a Business: Financial Statements -- Meeting the balance sheet (statement of financial position) -- Reporting profit and loss, and cash flows -- Recognizing management's role -- Chapter 2 Introducing Financial Statements -- Setting the Stage for Financial Statements -- Understanding the income statement -- Presenting the components of the income statement -- Income statement pointers -- Figuring out the balance sheet -- Presenting the components of the balance sheet -- Balance sheet pointers -- Checking out the statement of cash flows -- Presenting the components of the statement of cash flows -- Statement of cash flows pointers -- Digging into the statement of changes in shareholders' equity -- Gleaning Key Information from Financial Statements -- How's profit performance? -- Is there enough cash? -- Can you trust the financial statement numbers? -- Why no (or limited) cash distribution from profit? -- Complying with Accounting and Financial Reporting Standards -- Recognizing Canadian and international standards -- Getting to know the Canadian, U.S., and international standard setters Going worldwide -- Noting a divide between public and private companies -- Following (and bending) the rules -- Chapter 3 Bookkeeping and Accounting Systems -- Separating the Duties of Bookkeepers and Accountants -- Pedalling Through the Bookkeeping Cycle -- Getting to the end of the period -- Finishing up for the period -- Managing the Bookkeeping and Accounting System -- Categorize your financial information: The chart of accounts -- Standardize source document forms and data-entry procedures -- Hire competent, trained personnel -- Complete the process with end-of-period procedures -- Leave good audit trails -- Look out for unusual events and developments -- Design truly useful reports for managers -- Enforce strong internal controls -- Double-Entry Accounting -- Juggling the Books to Conceal Embezzlement and Fraud -- Chapter 4 Accounting in the Digital Age -- Noting a Few Foundational Accounting Concepts Related to Technology -- Using Accounting Software in the Cloud and on the Ground -- Controlling and Protecting Money Flows in the Electronic Age -- Processing payroll -- Controlling bank accounts -- Surveying bank forms of electronic payments -- Checking out non-bank forms of electronic payments -- Using enhanced accounting controls -- Managing the Accounting Function in the On-Demand World -- Source documentation -- Data rooms -- Financial reporting -- Flash reports and KPIs -- Accounting and financial analysis tools -- Chapter 5 Deciding the Legal Structure for a Business -- Recognizing the Legal Roots of Business Entities -- Studying the Sources of Business Capital -- Tapping two sources of owners' equity -- Leveraging equity capital with debt -- Incorporating a Business -- Issuing shares -- Offering different classes of shares -- Determining the market value of shares -- Keeping alert for dilution of share value Recognizing conflicts between shareholders and managers -- Creating a Partnership -- Going It Alone: Sole Proprietorships -- Choosing the Best Structure for Income Tax -- Part 2 Exploring Financial Statements -- Chapter 6 Reporting Profit or Loss in the Income Statement -- Presenting a Typical Income Statement -- Looking at businesses that sell products -- Looking at businesses that sell services -- Taking Care of Housekeeping Details -- Knowing Your Job: Asking Questions! -- Deconstructing Profit -- Revenue and expense effects on assets and liabilities -- Folding profit into retained earnings -- Pinpointing the Assets and Liabilities Used to Record Revenue and Expenses -- Making sales: Accounts receivable and deferred revenue -- Selling products: Inventory -- Prepaying operating costs: Prepaid expenses -- Understanding fixed assets: Depreciation expense -- Figuring unpaid expenses: Accounts payable, accrued expenses payable, and income taxes payable -- Reporting Gains and Losses -- Unusual gains and losses -- Discontinued operations -- Statement of Retained Earnings -- Closing Comments -- Chapter 7 Reporting Financial Condition on the Balance Sheet -- Expanding the Accounting Equation -- Presenting a Proper Balance Sheet -- Doing an initial reading of the balance sheet -- Kicking balance sheets out into the real world -- Internal balance sheets -- External balance sheets -- Judging liquidity and solvency -- Current assets and liabilities -- Current and quick ratio -- Understanding That Transactions Drive the Balance Sheet -- Sizing Up Assets and Liabilities -- Sales revenue and accounts receivable -- Cost of goods sold expense and inventory -- Fixed assets and depreciation expense -- Operating expenses and their balance sheet accounts -- Intangible assets, goodwill, and amortization expense -- Debt and interest expense Income tax expense and income tax payable -- Net income and cash dividends (if any) -- Financing a Business: Sources of Cash and Capital -- Recognizing the Hodgepodge of Values Reported in a Balance Sheet -- Chapter 8 Reporting Cash Flows -- Meeting the Statement of Cash Flows -- Presenting the direct method -- Opting for the indirect method -- Explaining the Variance between Cash Flow and Net Income -- Accounts receivable change -- Inventory change -- Prepaid expenses change -- Depreciation: Real but non-cash expense -- Changes in operating liabilities -- Putting the cash flow pieces together -- Sailing Through the Rest of the Statement of Cash Flows -- Understanding investing activities -- Looking at financing activities -- Being an Active Reader -- Trying to Pin Down Free Cash Flow -- Chapter 9 Choosing Accounting Methods -- Reporting Changes in Shareholders' Equity -- Recognizing Reasons for Accounting Differences -- Looking at a More Conservative Version of the Company's Income Statement -- Presenting an alternative income statement -- Spotting significant differences -- Explaining the Differences -- Accounts receivable and sales revenue -- Inventory and cost of goods sold expense -- Fixed assets and depreciation expense -- Accrued expenses payable, income tax payable, and expenses -- Wrapping things up -- Calculating Cost of Goods Sold Expense and Inventory Cost -- The FIFO (first-in, first-out) method -- The average cost method -- The specific identification method -- Recording Inventory Losses under the Lower of Cost and Net Realizable Value (LC& -- NRV) Rule -- Appreciating Depreciation Methods -- Scanning the Revenue and Expense Horizon -- Part 3 Understanding Financial Reports, Financial Statements, and Financial Information -- Chapter 10 Producing Financial Reports -- Quickly Reviewing the Theory of Financial Reporting Starting with financial statements -- Keeping in mind the reasons for financial reports -- Recognizing Management's Role -- Keeping Current with Financial Accounting and Reporting Standards -- Making Sure Disclosure Is Adequate -- Notes: Nettlesome but needed -- Other disclosures in financial reports -- Putting a Spin on the Numbers (Short of Cooking the Books) -- Window dressing: Pumping up ending cash balance and cash flow -- Smoothing the rough edges off year-to-year profit fluctuations -- The pressure on public companies -- Compensatory effects -- Management discretion in the timing of revenue and expenses -- Comparing Public and Private Companies -- Reports from publicly owned companies -- Reports from private businesses -- Dealing with Information Overload -- Browsing based on your interests -- Recognizing condensed versions -- Using other sources of business information -- Chapter 11 Deciphering a Financial Report -- Knowing the Rules of the Game -- Making Savvy Investment Choices -- Managing investments alone or using a third party -- Finding and understanding information sources -- Contrasting Reading Financial Reports of Private Versus Public Businesses -- Understanding the Role of MDORs and MD& -- As -- Frolicking through the Notes -- Checking Out the Auditor's Report -- Why audits? -- What's in an auditor's report? -- Discovering fraud, or not -- Chapter 12 Analyzing Financial Information with Ratios -- Understanding the Importance of Using Ratios to Digest Financial Statements -- Improving Your Knowledge of Financial Language -- Starting with Sample Company Financial Statements -- Benchmark Financial Ratios: Financial Strength and Solvency -- Current ratio -- Net working capital -- Acid test ratio (aka quick ratio) -- Debt-to-equity ratio -- Debt-to-tangible net equity -- Benchmark Financial Ratios: Financial Performance Return on sales (ROS) |
| ctrlnum | (ZDB-30-PQE)EBC30775521 (ZDB-30-PAD)EBC30775521 (ZDB-89-EBL)EBL30775521 (OCoLC)1410702244 (DE-599)BVBBV049409716 |
| dewey-full | 657/.042 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657/.042 |
| dewey-search | 657/.042 |
| dewey-sort | 3657 242 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| edition | 4th ed |
| format | Electronic eBook |
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| id | DE-604.BV049409716 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T23:05:38Z |
| indexdate | 2024-07-10T10:06:19Z |
| institution | BVB |
| isbn | 9781394216314 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-034736800 |
| oclc_num | 1410702244 |
| open_access_boolean | |
| owner | DE-2070s |
| owner_facet | DE-2070s |
| physical | 1 Online-Ressource (403 Seiten) |
| psigel | ZDB-30-PQE ZDB-30-PQE HWR_PDA_PQE |
| publishDate | 2023 |
| publishDateSearch | 2023 |
| publishDateSort | 2023 |
| publisher | John Wiley & Sons, Incorporated |
| record_format | marc |
| spelling | Laurin, Cécile Verfasser aut Accounting for Canadians for Dummies 4th ed Newark John Wiley & Sons, Incorporated 2023 ©2024 1 Online-Ressource (403 Seiten) txt rdacontent c rdamedia cr rdacarrier Description based on publisher supplied metadata and other sources Intro -- Title Page -- Copyright Page -- Table of Contents -- Introduction -- About This Book -- Foolish Assumptions -- Icons Used in This Book -- Beyond the Book -- Where to Go from Here -- Part 1 Opening the Books on Accounting -- Chapter 1 Accounting in Today's Economy -- Knowing That Accounting Is Not Just for Accountants -- Affecting both insiders and outsiders -- Overcoming the stereotypes of accountants -- Relating accounting to your personal financial life -- Looking for Accounting in All the Right Places -- Understanding Accounting's Two Primary Roles -- Taking a Peek Behind the Scenes -- Focusing on Transactions -- Separating basic types of transactions -- Knowing who's on the other side of transactions -- Recording events -- Taking the Pulse of a Business: Financial Statements -- Meeting the balance sheet (statement of financial position) -- Reporting profit and loss, and cash flows -- Recognizing management's role -- Chapter 2 Introducing Financial Statements -- Setting the Stage for Financial Statements -- Understanding the income statement -- Presenting the components of the income statement -- Income statement pointers -- Figuring out the balance sheet -- Presenting the components of the balance sheet -- Balance sheet pointers -- Checking out the statement of cash flows -- Presenting the components of the statement of cash flows -- Statement of cash flows pointers -- Digging into the statement of changes in shareholders' equity -- Gleaning Key Information from Financial Statements -- How's profit performance? -- Is there enough cash? -- Can you trust the financial statement numbers? -- Why no (or limited) cash distribution from profit? -- Complying with Accounting and Financial Reporting Standards -- Recognizing Canadian and international standards -- Getting to know the Canadian, U.S., and international standard setters Going worldwide -- Noting a divide between public and private companies -- Following (and bending) the rules -- Chapter 3 Bookkeeping and Accounting Systems -- Separating the Duties of Bookkeepers and Accountants -- Pedalling Through the Bookkeeping Cycle -- Getting to the end of the period -- Finishing up for the period -- Managing the Bookkeeping and Accounting System -- Categorize your financial information: The chart of accounts -- Standardize source document forms and data-entry procedures -- Hire competent, trained personnel -- Complete the process with end-of-period procedures -- Leave good audit trails -- Look out for unusual events and developments -- Design truly useful reports for managers -- Enforce strong internal controls -- Double-Entry Accounting -- Juggling the Books to Conceal Embezzlement and Fraud -- Chapter 4 Accounting in the Digital Age -- Noting a Few Foundational Accounting Concepts Related to Technology -- Using Accounting Software in the Cloud and on the Ground -- Controlling and Protecting Money Flows in the Electronic Age -- Processing payroll -- Controlling bank accounts -- Surveying bank forms of electronic payments -- Checking out non-bank forms of electronic payments -- Using enhanced accounting controls -- Managing the Accounting Function in the On-Demand World -- Source documentation -- Data rooms -- Financial reporting -- Flash reports and KPIs -- Accounting and financial analysis tools -- Chapter 5 Deciding the Legal Structure for a Business -- Recognizing the Legal Roots of Business Entities -- Studying the Sources of Business Capital -- Tapping two sources of owners' equity -- Leveraging equity capital with debt -- Incorporating a Business -- Issuing shares -- Offering different classes of shares -- Determining the market value of shares -- Keeping alert for dilution of share value Recognizing conflicts between shareholders and managers -- Creating a Partnership -- Going It Alone: Sole Proprietorships -- Choosing the Best Structure for Income Tax -- Part 2 Exploring Financial Statements -- Chapter 6 Reporting Profit or Loss in the Income Statement -- Presenting a Typical Income Statement -- Looking at businesses that sell products -- Looking at businesses that sell services -- Taking Care of Housekeeping Details -- Knowing Your Job: Asking Questions! -- Deconstructing Profit -- Revenue and expense effects on assets and liabilities -- Folding profit into retained earnings -- Pinpointing the Assets and Liabilities Used to Record Revenue and Expenses -- Making sales: Accounts receivable and deferred revenue -- Selling products: Inventory -- Prepaying operating costs: Prepaid expenses -- Understanding fixed assets: Depreciation expense -- Figuring unpaid expenses: Accounts payable, accrued expenses payable, and income taxes payable -- Reporting Gains and Losses -- Unusual gains and losses -- Discontinued operations -- Statement of Retained Earnings -- Closing Comments -- Chapter 7 Reporting Financial Condition on the Balance Sheet -- Expanding the Accounting Equation -- Presenting a Proper Balance Sheet -- Doing an initial reading of the balance sheet -- Kicking balance sheets out into the real world -- Internal balance sheets -- External balance sheets -- Judging liquidity and solvency -- Current assets and liabilities -- Current and quick ratio -- Understanding That Transactions Drive the Balance Sheet -- Sizing Up Assets and Liabilities -- Sales revenue and accounts receivable -- Cost of goods sold expense and inventory -- Fixed assets and depreciation expense -- Operating expenses and their balance sheet accounts -- Intangible assets, goodwill, and amortization expense -- Debt and interest expense Income tax expense and income tax payable -- Net income and cash dividends (if any) -- Financing a Business: Sources of Cash and Capital -- Recognizing the Hodgepodge of Values Reported in a Balance Sheet -- Chapter 8 Reporting Cash Flows -- Meeting the Statement of Cash Flows -- Presenting the direct method -- Opting for the indirect method -- Explaining the Variance between Cash Flow and Net Income -- Accounts receivable change -- Inventory change -- Prepaid expenses change -- Depreciation: Real but non-cash expense -- Changes in operating liabilities -- Putting the cash flow pieces together -- Sailing Through the Rest of the Statement of Cash Flows -- Understanding investing activities -- Looking at financing activities -- Being an Active Reader -- Trying to Pin Down Free Cash Flow -- Chapter 9 Choosing Accounting Methods -- Reporting Changes in Shareholders' Equity -- Recognizing Reasons for Accounting Differences -- Looking at a More Conservative Version of the Company's Income Statement -- Presenting an alternative income statement -- Spotting significant differences -- Explaining the Differences -- Accounts receivable and sales revenue -- Inventory and cost of goods sold expense -- Fixed assets and depreciation expense -- Accrued expenses payable, income tax payable, and expenses -- Wrapping things up -- Calculating Cost of Goods Sold Expense and Inventory Cost -- The FIFO (first-in, first-out) method -- The average cost method -- The specific identification method -- Recording Inventory Losses under the Lower of Cost and Net Realizable Value (LC& -- NRV) Rule -- Appreciating Depreciation Methods -- Scanning the Revenue and Expense Horizon -- Part 3 Understanding Financial Reports, Financial Statements, and Financial Information -- Chapter 10 Producing Financial Reports -- Quickly Reviewing the Theory of Financial Reporting Starting with financial statements -- Keeping in mind the reasons for financial reports -- Recognizing Management's Role -- Keeping Current with Financial Accounting and Reporting Standards -- Making Sure Disclosure Is Adequate -- Notes: Nettlesome but needed -- Other disclosures in financial reports -- Putting a Spin on the Numbers (Short of Cooking the Books) -- Window dressing: Pumping up ending cash balance and cash flow -- Smoothing the rough edges off year-to-year profit fluctuations -- The pressure on public companies -- Compensatory effects -- Management discretion in the timing of revenue and expenses -- Comparing Public and Private Companies -- Reports from publicly owned companies -- Reports from private businesses -- Dealing with Information Overload -- Browsing based on your interests -- Recognizing condensed versions -- Using other sources of business information -- Chapter 11 Deciphering a Financial Report -- Knowing the Rules of the Game -- Making Savvy Investment Choices -- Managing investments alone or using a third party -- Finding and understanding information sources -- Contrasting Reading Financial Reports of Private Versus Public Businesses -- Understanding the Role of MDORs and MD& -- As -- Frolicking through the Notes -- Checking Out the Auditor's Report -- Why audits? -- What's in an auditor's report? -- Discovering fraud, or not -- Chapter 12 Analyzing Financial Information with Ratios -- Understanding the Importance of Using Ratios to Digest Financial Statements -- Improving Your Knowledge of Financial Language -- Starting with Sample Company Financial Statements -- Benchmark Financial Ratios: Financial Strength and Solvency -- Current ratio -- Net working capital -- Acid test ratio (aka quick ratio) -- Debt-to-equity ratio -- Debt-to-tangible net equity -- Benchmark Financial Ratios: Financial Performance Return on sales (ROS) Tracy, Tage C. Sonstige oth Tracy, John A. Sonstige oth Erscheint auch als Druck-Ausgabe Laurin, Cécile Accounting for Canadians for Dummies Newark : John Wiley & Sons, Incorporated,c2023 9781394216307 |
| spellingShingle | Laurin, Cécile Accounting for Canadians for Dummies Intro -- Title Page -- Copyright Page -- Table of Contents -- Introduction -- About This Book -- Foolish Assumptions -- Icons Used in This Book -- Beyond the Book -- Where to Go from Here -- Part 1 Opening the Books on Accounting -- Chapter 1 Accounting in Today's Economy -- Knowing That Accounting Is Not Just for Accountants -- Affecting both insiders and outsiders -- Overcoming the stereotypes of accountants -- Relating accounting to your personal financial life -- Looking for Accounting in All the Right Places -- Understanding Accounting's Two Primary Roles -- Taking a Peek Behind the Scenes -- Focusing on Transactions -- Separating basic types of transactions -- Knowing who's on the other side of transactions -- Recording events -- Taking the Pulse of a Business: Financial Statements -- Meeting the balance sheet (statement of financial position) -- Reporting profit and loss, and cash flows -- Recognizing management's role -- Chapter 2 Introducing Financial Statements -- Setting the Stage for Financial Statements -- Understanding the income statement -- Presenting the components of the income statement -- Income statement pointers -- Figuring out the balance sheet -- Presenting the components of the balance sheet -- Balance sheet pointers -- Checking out the statement of cash flows -- Presenting the components of the statement of cash flows -- Statement of cash flows pointers -- Digging into the statement of changes in shareholders' equity -- Gleaning Key Information from Financial Statements -- How's profit performance? -- Is there enough cash? -- Can you trust the financial statement numbers? -- Why no (or limited) cash distribution from profit? -- Complying with Accounting and Financial Reporting Standards -- Recognizing Canadian and international standards -- Getting to know the Canadian, U.S., and international standard setters Going worldwide -- Noting a divide between public and private companies -- Following (and bending) the rules -- Chapter 3 Bookkeeping and Accounting Systems -- Separating the Duties of Bookkeepers and Accountants -- Pedalling Through the Bookkeeping Cycle -- Getting to the end of the period -- Finishing up for the period -- Managing the Bookkeeping and Accounting System -- Categorize your financial information: The chart of accounts -- Standardize source document forms and data-entry procedures -- Hire competent, trained personnel -- Complete the process with end-of-period procedures -- Leave good audit trails -- Look out for unusual events and developments -- Design truly useful reports for managers -- Enforce strong internal controls -- Double-Entry Accounting -- Juggling the Books to Conceal Embezzlement and Fraud -- Chapter 4 Accounting in the Digital Age -- Noting a Few Foundational Accounting Concepts Related to Technology -- Using Accounting Software in the Cloud and on the Ground -- Controlling and Protecting Money Flows in the Electronic Age -- Processing payroll -- Controlling bank accounts -- Surveying bank forms of electronic payments -- Checking out non-bank forms of electronic payments -- Using enhanced accounting controls -- Managing the Accounting Function in the On-Demand World -- Source documentation -- Data rooms -- Financial reporting -- Flash reports and KPIs -- Accounting and financial analysis tools -- Chapter 5 Deciding the Legal Structure for a Business -- Recognizing the Legal Roots of Business Entities -- Studying the Sources of Business Capital -- Tapping two sources of owners' equity -- Leveraging equity capital with debt -- Incorporating a Business -- Issuing shares -- Offering different classes of shares -- Determining the market value of shares -- Keeping alert for dilution of share value Recognizing conflicts between shareholders and managers -- Creating a Partnership -- Going It Alone: Sole Proprietorships -- Choosing the Best Structure for Income Tax -- Part 2 Exploring Financial Statements -- Chapter 6 Reporting Profit or Loss in the Income Statement -- Presenting a Typical Income Statement -- Looking at businesses that sell products -- Looking at businesses that sell services -- Taking Care of Housekeeping Details -- Knowing Your Job: Asking Questions! -- Deconstructing Profit -- Revenue and expense effects on assets and liabilities -- Folding profit into retained earnings -- Pinpointing the Assets and Liabilities Used to Record Revenue and Expenses -- Making sales: Accounts receivable and deferred revenue -- Selling products: Inventory -- Prepaying operating costs: Prepaid expenses -- Understanding fixed assets: Depreciation expense -- Figuring unpaid expenses: Accounts payable, accrued expenses payable, and income taxes payable -- Reporting Gains and Losses -- Unusual gains and losses -- Discontinued operations -- Statement of Retained Earnings -- Closing Comments -- Chapter 7 Reporting Financial Condition on the Balance Sheet -- Expanding the Accounting Equation -- Presenting a Proper Balance Sheet -- Doing an initial reading of the balance sheet -- Kicking balance sheets out into the real world -- Internal balance sheets -- External balance sheets -- Judging liquidity and solvency -- Current assets and liabilities -- Current and quick ratio -- Understanding That Transactions Drive the Balance Sheet -- Sizing Up Assets and Liabilities -- Sales revenue and accounts receivable -- Cost of goods sold expense and inventory -- Fixed assets and depreciation expense -- Operating expenses and their balance sheet accounts -- Intangible assets, goodwill, and amortization expense -- Debt and interest expense Income tax expense and income tax payable -- Net income and cash dividends (if any) -- Financing a Business: Sources of Cash and Capital -- Recognizing the Hodgepodge of Values Reported in a Balance Sheet -- Chapter 8 Reporting Cash Flows -- Meeting the Statement of Cash Flows -- Presenting the direct method -- Opting for the indirect method -- Explaining the Variance between Cash Flow and Net Income -- Accounts receivable change -- Inventory change -- Prepaid expenses change -- Depreciation: Real but non-cash expense -- Changes in operating liabilities -- Putting the cash flow pieces together -- Sailing Through the Rest of the Statement of Cash Flows -- Understanding investing activities -- Looking at financing activities -- Being an Active Reader -- Trying to Pin Down Free Cash Flow -- Chapter 9 Choosing Accounting Methods -- Reporting Changes in Shareholders' Equity -- Recognizing Reasons for Accounting Differences -- Looking at a More Conservative Version of the Company's Income Statement -- Presenting an alternative income statement -- Spotting significant differences -- Explaining the Differences -- Accounts receivable and sales revenue -- Inventory and cost of goods sold expense -- Fixed assets and depreciation expense -- Accrued expenses payable, income tax payable, and expenses -- Wrapping things up -- Calculating Cost of Goods Sold Expense and Inventory Cost -- The FIFO (first-in, first-out) method -- The average cost method -- The specific identification method -- Recording Inventory Losses under the Lower of Cost and Net Realizable Value (LC& -- NRV) Rule -- Appreciating Depreciation Methods -- Scanning the Revenue and Expense Horizon -- Part 3 Understanding Financial Reports, Financial Statements, and Financial Information -- Chapter 10 Producing Financial Reports -- Quickly Reviewing the Theory of Financial Reporting Starting with financial statements -- Keeping in mind the reasons for financial reports -- Recognizing Management's Role -- Keeping Current with Financial Accounting and Reporting Standards -- Making Sure Disclosure Is Adequate -- Notes: Nettlesome but needed -- Other disclosures in financial reports -- Putting a Spin on the Numbers (Short of Cooking the Books) -- Window dressing: Pumping up ending cash balance and cash flow -- Smoothing the rough edges off year-to-year profit fluctuations -- The pressure on public companies -- Compensatory effects -- Management discretion in the timing of revenue and expenses -- Comparing Public and Private Companies -- Reports from publicly owned companies -- Reports from private businesses -- Dealing with Information Overload -- Browsing based on your interests -- Recognizing condensed versions -- Using other sources of business information -- Chapter 11 Deciphering a Financial Report -- Knowing the Rules of the Game -- Making Savvy Investment Choices -- Managing investments alone or using a third party -- Finding and understanding information sources -- Contrasting Reading Financial Reports of Private Versus Public Businesses -- Understanding the Role of MDORs and MD& -- As -- Frolicking through the Notes -- Checking Out the Auditor's Report -- Why audits? -- What's in an auditor's report? -- Discovering fraud, or not -- Chapter 12 Analyzing Financial Information with Ratios -- Understanding the Importance of Using Ratios to Digest Financial Statements -- Improving Your Knowledge of Financial Language -- Starting with Sample Company Financial Statements -- Benchmark Financial Ratios: Financial Strength and Solvency -- Current ratio -- Net working capital -- Acid test ratio (aka quick ratio) -- Debt-to-equity ratio -- Debt-to-tangible net equity -- Benchmark Financial Ratios: Financial Performance Return on sales (ROS) |
| title | Accounting for Canadians for Dummies |
| title_auth | Accounting for Canadians for Dummies |
| title_exact_search | Accounting for Canadians for Dummies |
| title_exact_search_txtP | Accounting for Canadians for Dummies |
| title_full | Accounting for Canadians for Dummies |
| title_fullStr | Accounting for Canadians for Dummies |
| title_full_unstemmed | Accounting for Canadians for Dummies |
| title_short | Accounting for Canadians for Dummies |
| title_sort | accounting for canadians for dummies |
| work_keys_str_mv | AT laurincecile accountingforcanadiansfordummies AT tracytagec accountingforcanadiansfordummies AT tracyjohna accountingforcanadiansfordummies |