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The most successful higher education text of all time keeps getting better. The authors adapt their proven approach to accounting's evolving role in business and use the preparation of financial statements as the framework for understanding what accounting is all about. Accounting provides a solid foundation of accounting concepts with unique features to show how users can use accounting to understand business.

Tabla de contenidos provista por Syndetics

• 1. Introduction to Accounting and Business(p. 1)
• Nature of a Business(p. 2)
• The Role of Accounting in Business(p. 8)
• Business Ethics(p. 8)
• Profession of Accounting(p. 10)
• Generally Accepted Accounting Principles(p. 12)
• Assets, Liabilities, and Owner's Equity(p. 13)
• Business Transactions and the Accounting Equation(p. 14)
• Financial Statements(p. 19)
• Financial Analysis and Interpretation(p. 22)
• 2. Analyzing Transactions(p. 47)
• Usefulness of an Account(p. 48)
• Characteristics of an Account(p. 49)
• Analyzing and Summarizing Transactions in Accounts(p. 50)
• Illustration of Analyzing and Summarizing Transactions(p. 55)
• Trial Balance(p. 68)
• Discovery and Correction of Errors(p. 69)
• Financial Analysis and Interpretation(p. 71)
• 3. The Matching Concept and the Adjusting Process(p. 101)
• The Matching Concept(p. 102)
• Nature of the Adjusting Process(p. 103)
• Recording Adjusting Entries(p. 104)
• Summary of Adjustment Process(p. 113)
• Financial Analysis and Interpretation(p. 117)
• 4. Completing the Accounting Cycle(p. 139)
• Accounting Cycle(p. 140)
• Work Sheet(p. 140)
• Financial Statements(p. 143)
• Adjusting and Closing Entries(p. 144D)
• Fiscal Year(p. 153)
• Financial Analysis and Interpretation(p. 154)
• Appendix Reversing Entries(p. 155)
• Comprehensive Problem 1(p. 177)
• 5. Accounting Systems and Internal Controls(p. 182)
• Basic Accounting Systems(p. 183)
• Internal Control(p. 184)
• Manual Accounting Systems(p. 190)
• Adapting Manual Accounting Systems(p. 200)
• Computerized Accounting Systems(p. 202)
• E-Commerce(p. 204)
• 6. Accounting for Merchandising Businesses(p. 230)
• Nature of Merchandising Businesses(p. 231)
• Financial Statements for a Merchandising Business(p. 232)
• Sales Transactions(p. 238)
• Purchase Transactions(p. 242)
• Transportation Costs, Sales Taxes, and Trade Discounts(p. 245)
• Illustration of Accounting for Merchandise Transactions(p. 248)
• Chart of Accounts for a Merchandising Business(p. 249)
• The Accounting Cycle for a Merchandising Business(p. 250)
• Financial Analysis and Interpretation(p. 251)
• Appendix 1 Accounting Systems for Merchandisers(p. 252)
• Appendix 2 Work Sheet and Adjusting and Closing Entries for a Merchandising Business(p. 256)
• Comprehensive Problem 2(p. 278)
• 7. Cash(p. 283)
• Nature of Cash and the Importance of Controls Over Cash(p. 284)
• Control of Cash Receipts(p. 285)
• Internal Control of Cash Payments(p. 287)
• Bank Accounts: Their Nature and Use as a Control Over Cash(p. 289)
• Bank Reconciliation(p. 293)
• Petty Cash(p. 295)
• Presentation of Cash on the Balance Sheet(p. 296)
• Financial Analysis and Interpretation(p. 298)
• 8. Receivables(p. 317)
• Classification of Receivables(p. 318)
• Internal Control of Receivables(p. 319)
• Uncollectible Receivables(p. 320)
• Allowance Method of Accounting for Uncollectibles(p. 321)
• Direct Wirte-Off Method of Accounting for Uncollectibles(p. 325)
• Characteristics of Notes Receivable(p. 326)
• Accounting for Notes Receivable(p. 328)
• Receivables on the Balance Sheet(p. 330)
• Financial Analysis and Interpretation(p. 330)
• Appendix Discounting Notes Receivable(p. 332)
• 9. Inventories(p. 354)
• Internal Control of Inventories(p. 355)
• Effect of Inventory Errors on Financial Statements(p. 357)
• Inventory Cost Flow Assumptions(p. 358)
• Inventory Costing Methods Under a Perpetual Inventory System(p. 360)
• Inventory Costing Methods Under a Periodic Inventory System(p. 363)
• Comparing Inventory Costing Methods(p. 365)
• Valuation of Inventory at Other than Cost(p. 367)
• Presenting Merchandise Inventory on the Balance Sheet(p. 368)
• Estimating Inventory Cost(p. 369)
• Financial Analysis and Interpretation(p. 371)
• 10. Fixed Assets and Intangible Assets(p. 392)
• Nature of Fixed Assets(p. 393)
• Accounting for Depreciation(p. 397)
• Capital and Revenue Expenditures(p. 402)
• Disposal of Fixed Assets(p. 404)
• Leasing Fixed Assets(p. 408)
• Internal Control of Fixed Assets(p. 409)
• Natural Resources(p. 410)
• Intangible Assets(p. 410)
• Financial Reporting for Fixed Assets and Intangible Assets(p. 414)
• Financial Analysis and Interpretation(p. 414)
• Appendix Sum-of-the-Years-Digits Depreciation(p. 416)
• 11. Current Liabilities(p. 434)
• The Nature of Current Liabilities(p. 435)
• Short-Term Notes Payable and Current Portion of Long-Term Debt(p. 436)
• Contingent Liabilities(p. 438)
• Payroll and Payroll Taxes(p. 439)
• Accounting Systems for Payroll and Payroll Taxes(p. 446)
• Employees' Fringe Benefits(p. 453)
• Financial Analysis and Interpretation(p. 455)
• Comprehensive Problem 3(p. 474)
• 12. Corporations: Organization, Capital Stock Transactions, and Dividends(p. 481)
• Nature of a Corporation(p. 482)
• Stockholders' Equity(p. 484)
• Sources of Paid-In Capital(p. 486)
• Issuing Stock(p. 488)
• Treasury Stock Transactions(p. 491)
• Stock Splits(p. 492)
• Accounting for Dividends(p. 493)
• Reporting Stockholders' Equity(p. 495)
• Financial Analysis and Interpretation(p. 498)
• 13. Accounting for Partnerships and Limited Liability Corporations(p. 517)
• Alternate Forms of Business Entities(p. 518)
• Equity Reporting for Alternate Entity Forms(p. 521)
• Forming a Partnership(p. 525)
• Dividing Income(p. 525)
• Partnership Dissolution(p. 528)
• Liquidating Partnerships(p. 531)
• Business Life Cycle(p. 536)
• 14. Income Taxes, Unusual Income Items, and Investments in Stocks(p. 559)
• Corporate Income Taxes(p. 560)
• Unusual Items Affecting the Income Statement(p. 564)
• Earnings per Common Share(p. 568)
• Comprehensive Income(p. 570)
• Accounting for Investments in Stocks(p. 571)
• Business Combinations(p. 575)
• Financial Analysis and Interpretation(p. 578)
• 15. Bonds Payable and Investments in Bonds(p. 601)
• Financing Corporations(p. 602)
• Characteristics of Bonds Payable(p. 603)
• The Present-Value Concept and Bonds Payable(p. 604)
• Accounting for Bonds Payable(p. 608)
• Bond Sinking Funds(p. 612)
• Bond Redemption(p. 613)
• Investments in Bonds(p. 614)
• Corporation Balance Sheet(p. 616)
• Financial Analysis and Interpretation(p. 618)
• Appendix Effective Interest Rate Method of Amortization(p. 619)
• Comprehensive Problem 4(p. 635)
• 16. Statement of Cash Flows(p. 640)
• Reporting Cash Flows(p. 641)
• Statement of Cash Flows--The Indirect Method(p. 645)
• Statement of Cash Flows--The Direct Method(p. 654)
• Financial Analysis and Interpretation(p. 658)
• Appendix Work Sheet for Statement of Cash Flows(p. 660)
• 17. Financial Statement Analysis(p. 691)
• Basic Analytical Procedures(p. 692)
• Solvency Analysis(p. 697)
• Profitability Analysis(p. 704)
• Summary of Analytical Measures(p. 708)
• Corporate Annual Reports(p. 708)
• 18. Introduction to Managerial Accounting and Job Order Cost Systems(p. 737)
• The Differences Between Managerial and Financial Accounting(p. 738)
• The Management Accountant in the Organization(p. 739)
• Manufacturing Cost Terms(p. 740)
• Cost Accounting System Overview(p. 742)
• Job Order Cost Systems for Manufacturing Businesses(p. 743)
• Job Order Costing for Decision Making(p. 754)
• Job Order Cost Systems for Professional Service Businesses(p. 756)
• 19. Process Cost Systems(p. 783)
• Comparing Job Order Costing and Process Costing(p. 784)
• Physical Flows and Cost Flows for a Process Manufacturer(p. 786)
• The First-In, First-Out (Fifo) Method(p. 788)
• Bringing It All Together: The Cost of Production Report(p. 794)
• Journal Entries for a Process Cost System(p. 795)
• Using the Cost of Production Report for Decision Making(p. 796)
• Just-in-Time Processing(p. 798)
• Appendix Average Cost Method(p. 799)
• 20. Cost Behavior and Cost-Volume-Profit Analysis(p. 825)
• Cost Behavior(p. 826)
• Cost-Volume-Profit Relationships(p. 831)
• Mathematical Approach to Cost-Volume-Profit Analysis(p. 833)
• Graphic Approach to Cost-Volume-Profit Analysis(p. 838)
• Sales Mix Considerations(p. 842)
• Special Cost-Volume-Profit Relationships(p. 844)
• Assumptions of Cost-Volume-Profit Analysis(p. 846)
• Appendix Variable Costing(p. 846)
• 21. Budgeting(p. 870)
• Nature and Objectives of Budgeting(p. 871)
• Budgeting Systems(p. 874)
• Master Budget(p. 878)
• Income Statement Budgets(p. 879)
• Balance Sheet Budgets(p. 886)
• 22. Performance Evaluation Using Variances from Standard Costs(p. 916)
• Standards(p. 917)
• Budgetary Performance Evaluation(p. 919)
• Direct Materials Variances(p. 921)
• Direct Labor Variances(p. 923)
• Factory Overhead Variances(p. 925)
• Recording and Reporting Variances from Standards(p. 930)
• Standards for Nonmanufacturing Expenses(p. 932)
• Nonfinancial Performance Measures(p. 932)
• 23. Performance Evaluation for Decentralized Operations(p. 952)
• Centralized and Decentralized Operations(p. 953)
• Responsibility Accounting for Cost Centers(p. 954)
• Responsibility Accounting for Profit Centers(p. 956)
• Responsibility Accounting for Investment Centers(p. 960)
• Transfer Pricing(p. 966)
• 24. Differential Analysis and Product Pricing(p. 992)
• Differential Analysis(p. 993)
• Setting Normal Product Selling Prices(p. 1001)
• Product Profitability and Pricing Under Production Bottlenecks(p. 1008)
• Appendix Activity-Based Costing(p. 1009)
• 25. Capital Investment Analysis(p. 1034)
• Nature of Capital Investment Analysis(p. 1035)
• Methods of Evaluating Capital Investment Proposals(p. 1036)
• Factors that Complicate Capital Investment Analysis(p. 1045)
• Capital Rationing(p. 1048)
• Appendix A Interest Tables(p. 2)
• Appendix B Alternative Methods of Recording Deferrals(p. 1)
• Appendix C Periodic Inventory Systems for Merchandising Businesses(p. 1)
• Appendix D Foreign Currency Transactions(p. 1)
• Appendix E The Home Depot Annual Report(p. 1)
• Glossary(p. 1)
• Subject Index(p. 1)
• Company Index(p. 16)

Notas de autor provistas por Syndetics

Carl S. Warren: Professor Emeritus of Accounting, University of Georgia, Athens
James M. Reeve: Professor of Accounting, University of Tennessee, Knoxville
Philip E. Fess: Professor Emeritus of Accounting, University of Illinois, Champaign-Urbana