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Offering a unique approach in the field, this book presents the principles of accounting from a corporate perspective. This provides readers with a real-world understanding of the concepts. It starts with a discussion of real financial statements first, clearly showing how they communicate the financing, operation, and investing activities of a business. The book then helps readers gain the skills, and the confidence they need to use those skills effectively in making business decisions.

Tabla de contenidos provista por Syndetics

• Chapter 1 Introduction to Financial Statements
• Forms of Business Organization
• Users and Uses of Financial Information
• Business Activities
• Communicating with Users
• A Quick Look at Tootsie Rolls Financial Statements
• Chapter 2 A Further Look at Financial Statements
• Section 1 The Financial Statements Revisited
• The Classified Balance Sheet
• Using the Financial Statements
• Section 2 Financial Reporting Concepts
• The Standard-Setting Environment
• Characteristics of Useful Information
• Assumptions and Principles in Financial Reporting
• Constraints in Accounting
• Chapter 3 The Accounting Information System
• Information System
• The Accounting Information System
• Accounting Transactions
• The Account
• Steps in the Recording Process
• The Recording Process Illustrated
• The Trial Balance
• Chapter 4 Accrual Accounting Concepts
• Concepts
• What Was Your Profit?
• Timing Issues
• The Basics of Adjusting Entries
• The Adjusted Trial Balance and Financial Statements
• Closing the Books
• Quality of Earnings
• Appendix Adjusting Entries in an Automated World Using a Work Sheet
• Chapter 5 Merchandising Operations and the Multiple-Step
• Income Statement
• Merchandising Operations
• Recording Purchases of Merchandise
• Recording Sales of Merchandise
• Income Statement Presentation
• Evaluating Profitability
• Appendix Periodic Inventory System
• Recording Merchandise Transactions
• Recording Purchases of Merchandise
• Recording Sales of Merchandise
• Chapter 6 Reporting and Analyzing Inventory
• Classifying Inventory
• Determining Inventory Quantities
• Inventory Costing
• Analysis of Inventory
• Appendix 6A Inventory Cost Flow Methods in Perpetual Inventory Systems
• First-In, First-Out (FIFO)
• Last-In, First-Out (LIFO)
• Average Cost
• Appendix 6B Inventory Errors
• Income Statement Effects
• Balance Sheet Effects
• Chapter 7 Internal Control and Cash
• Internal Control
• Cash Controls
• Reporting Cash
• Managing and Monitoring Cash
• Appendix Operation of the Petty Cash Fund
• Chapter 8 Reporting and Analyzing Receivables
• Types of Receivables
• Accounts Receivable
• Notes Receivable
• Financial Statement Presentation of Receivables
• Managing Receivables
• Chapter 9 Reporting and Analyzing Long-Lived Assets
• Section 1 Plant Assets
• Determining the Cost of Plant Assets
• Accounting for Plant Assets
• Analyzing Plant Assets
• Section 2 Intangible Assets
• Accounting for Intangible Assets
• Types of Intangible Assets
• Financial Statement Presentation of Long-Lived Assets
• Appendix Calculation of Depreciation Using Other Methods
• Chapter 10 Reporting and Analyzing Liabilities
• Section 1 Current Liabilities
• What Is a Current Liability?
• Types of Current Liabilities
• Section 2 Long-Term Liabilities
• Bond Basics
• Accounting for Bond Issues
• Accounting for Bond Retirements
• Financial Statement Presentation and Analysis
• Off-Balance-Sheet Financing
• Appendix 10A Straight-Line Amortization
• Appendix 10B Effective-Interest Amortization
• Appendix 10C Accounting for Long-Term Notes Payable
• Chapter 11 Reporting and Analyzing Stockholders Equity
• The Corporate Form of Organization
• Stock Issue Considerations
• Accounting for Treasury Stock
• Preferred Stock
• Dividends
• Retained Earnings
• Financial Statement Presentation of Stockholders Equity
• Measuring Corpora

Notas de autor provistas por Syndetics

Paul D. Kimmel, PhD, CPA, received his bachelor''s degree from the University of Minnesota and his doctorate in accounting from the University of Wisconsin. He is an Associate Professor at the University of Wisconsin-Milwaukee, and has public accounting experience with Deloitte & Touche (Minneapolis). He was the recipient of the UWM School of Business Advisory Council Teaching Award, the Reggie Taite Excellence in Teaching Award, and a three-time winner of the Outstanding Teaching Assistant Award at the University of Wisconsin. He is also a recipient of the Elijah Watts Sells Award for Honorary Distinction for his results on the CPA exam.
He is a member of the American Accounting Association and the Institute of Management Accountants and has published articles in Accounting Review, Accounting Horizons, Advances in Management Accounting, Managerial Finance, Issues in Accounting Education, Journal of Accounting Education, as well as other journals. His research interests include accounting for financial instruments and innovation in accounting education. He has published papers and given numerous talks on incorporating critical thinking into accounting education, and helped prepare a catalog of critical thinking resources for the Federated Schools of Accountancy.

Jerry J. Weygandt, PhD, CPA, is Arthur Andersen Alumni Professor of Accounting at the University of Wisconsin-Madison. He holds a Ph.D. in accounting from the University of Illinois. Articles by Professor Weygandt have appeared in the Accounting Review, Journal of Accounting Research, Accounting Horizons, Journal of Accountancy, and other academic and professional journals. These articles have examined such financial reporting issues as accounting for price-level adjustments, pensions, convertible securities, stock option contracts, and interim reports. Professor Weygandt is author of other accounting and financial reporting books and is a member of the American Accounting Association, the American Institute of Certified Public Accountants, and the Wisconsin Society of Certified Public Accountants. He has seved on numerous committees of the American Accounting Association and as a member of the editorial board of the Accounting Review; he also has served as President and Secretary-Treasurer of the American Accounting Association. In addition, he has been actively involved with the American Institute of Certified Public Accountants and has been a member of the Accounting Standards Executive Committee (AcSEC) of that organization. He has served on the FASB task force that examined the reporting issues related to accounting for income taxes and served as a trustee of the Financial Accounting Foundation.
Professor Weygandt has received the Chancellor''s Award for Excellence in Teaching and the Beta Gamma Sigma Dean''s Teaching Award. He is on the board of directors of M & I Bank of Southern Wisconsin. He is the recipient of the Wisconsin Institute of CPA''s Outstanding Educator''s Award and the Lifetime Achievement Award. In 2001 he received the American Accounting Association''s Outstanding Accounting Educator Award.

Donald E. Kieso, PhD, CPA, received his bachelor''s degree from Aurora University and his doctorate in accounting from the University of Illinois. He has served as chairman of the Department of Accountancy and is currently the KPMG Emeritus Professor of Accountancy at Northern Illinois University. He has public accounting experience with Price Waterhouse & Co. (San Francisco and Chicago) and Arthur Andersen & Co. (Chicago) and research experience with the Research Division of the American Institute of Certified Public Accountants (New York). He has done postdoctorate work as a Visiting Scholar at the University of California at Berkeley and is a recipient of NIU''s Teaching Excellence Award and four Golden Apple Teaching Awards. Professor Kieso is the author of other accounting and business books and is a member of the American Accounting Association, the American Institute of Certified Public Accountants, and the Illinois CPA Society. He has served as a member of the Board of Directors of the Illinois CPA Society, the AACSB''s Accounting Accreditation Committees, the State of Illinois Comptroller''s Commission, as Secretary-Treasurer of the Federation of Schools of  Accountancy, and as Secretary-Treasurer of the American Accounting Association. Professor Kieso is currently serving on the Board of Trustees and Executive Committee of Aurora University, as a member of the Board of Directors of Kishwaukee Community Hospital, and as Treasurer and Director of Valley West Community Hospital. From 1989 to 1993 he served as a charter member of the national Accounting Education Change Commission. He is the recipient of the Outstanding Accounting Educator Award from the Illinois CPA Society, the FSA''s Joseph A. Silvoso Award of Merit, the NIU Foundation''s Humanitarian Award for Service to Higher Education, a Distinguished Service Award from the Illinois CPA Society, and in 2003 an honorary doctorate from Aurora University.