Horngren, C: Accounting Chapters 1-18
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1 Accounting and the Business Environment Vignette: Sherman Lawn Service and DeFilippo Catering Accounting: The Language of Business Decision Makers: The Users of Accounting Information Financial Accounting and Management Accounting The Accounting Profession Governing Organizations Ethics in Accounting and Business Standards of Professional Conduct Types of Business Organizations Accounting Concepts and Principles The Entity Concept The Reliability (Objectivity) Principle The Cost Principle The Going-Concern Concept The Stable-Monetary-Unit Concept The Accounting Equation Assets and Liabilities Owner's Equity Accounting for Business Transactions Evaluating Business Transactions--The User Perspective of Accounting The Financial Statements Financial Statement Headings Relationships Among the Financial Statements j Decision Guidelines c Summary Problem Review: Accounting and the Business Environment, Quick Check/Accounting Vocabulary | Assess Your Progress, Short Exercises/Exercises/Problems (Group A)/Problems (Group B) | Apply Your Knowledge, Decision Cases/Ethical Issues/Financial Statement Case/Team Projects 2 Recording Business Transactions Vignette: Sherman Lawn Service and DeFilippo Catering The Account, the Ledger, and the Journal Assets Liabilities Owner's Equity Chart of Accounts Double-Entry Accounting The T-Account Increases and Decreases in the Accounts Recording Transactions in the Journal Posting (Copying Information) from the Journal to the Ledger Expanding the Rules of Debit and Credit: Revenues and Expenses The Normal Balance of an Account The Flow of Accounting Data Source Documents Journalizing Transactions and Posting to the Ledger 7e_FMsamp_0132439603.QXD 6/29/06 3:16 PM Page iii The Ledger Accounts After Posting The Trial Balance Details of Journals and Ledgers Details in the Ledger Correcting Trial Balance Errors The Four-Column Account: An Alternative to the T-Account Recording Transactions From Actual Business Documents j Decision Guidelines c
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Summary Problem Review: Recording Business Transactions, Quick Check/Accounting Vocabulary | Assess Your Progress, Short Exercises/Exercises/Problems (Group A)/Problems (Group B)/Continuing Problem | Apply Your Knowledge, Decision Cases/Ethical Issue/Financial Statement Case/Team Project c Demo Doc: Debit/Credit Transaction Analysis c Demo Doc Solutions 3 The Adjusting Process Vignette: Cookie Lapp Travel Accounting Concepts and Principles Accrual Accounting versus Cash-Basis Accounting The Accounting Period The Revenue Principle The Matching Principle The Time-Period Concept Adjusting the Accounts Prepaids and Accruals Prepaid Expenses Depreciation Accrued Expenses Accrued Revenues Unearned Revenues Summary of the Adjusting Process The Adjusted Trial Balance The Financial Statements Preparing the Statements Relationships Among the Financial Statements Ethical Issues in Accrual Accounting j Decision Guidelines c Summary Problem Review: The Adjusting Process, Quick Check/Accounting Vocabulary | Assess Your Progress, Short Exercises/Exercises/Problems (Group A)/Problems (Group B) | Apply Your Knowledge, Decision Cases/Ethical Issue/Financial Statement Case/Team Project APPENDIX TO CHAPTER 3: Alternative Treatment of Prepaid Expenses and Unearned Revenues 4 Completing the Accounting Cycle Vignette: Sherman Lawn Service and DeFilippo Catering The Accounting Cycle The Work Sheet Summary Problem 1 iv Contents Completing the Accounting Cycle Preparing the Financial Statements Recording the Adjusting Entries Closing the Accounts Postclosing Trial Balance Classifying Assets and Liabilities Assets Liabilities The Classified Balance Sheet Balance Sheet Forms Accounting Ratios Current Ratio Debt Ratio j Decision Guidelines c Summary Problem 2 Review: Completing the Accounting Cycle, Quick Check/Accounting Vocabulary | Assess Your Progress, Short Exercises/Exercises/Problems (Group A)/Problems (Group B)/Continuing Problem | Apply Your Knowledge, Decision Case/Ethical Issue/Financial Statement Case/ Team Project APPENDIX TO CHAPTER 4: Reversing Entries: An Optional Step 5 Merchandising Operations Vignette: Austin Sound What Are Merchandising Operations? The Operating Cycle of a Merchandising Business Inventory Systems: Perpetual and Periodic Perpetual Inventory Systems Accounting for Inventory in the Perpetual System Purchase of Inventory Sale of Inventory Sales Revenue, Cost of Goods Sold, and Gross Profit Summary Problem 1 Adjusting and Closing the Accounts of a Merchandiser Adjusting Inventory Based on a Physical Count Closing the Accounts of a Merchandiser Preparing a Merchandiser's Financial Statements Income Statement Formats: Multi-Step and Single-Step Two Ratios for Decision Making The Gross Profit Percentage The Rate of Inventory Turnover Cost of Goods Sold in a Periodic Inventory System j Decision Guidelines c Summary Problem 2 APPENDIX A TO CHAPTER 5: Work Sheet for a Merchandising Business Review: Merchandising Operations, Quick Check/Accounting Vocabulary | Assess Your Progress, Short Exercises/Exercises/Problems (Group A)/Problems (Group B)/Continuing Problem | Apply Your Knowledge, Decision Cases/Ethical Issue/Financial Statement Case/Team Project APPENDIX B TO CHAPTER 5: Accounting for Merchandise in a Periodic Inventory System Comprehensive Problem for Chapters 1--5 6 Merchandise Inventory Vignette: Rocky Mountain Sportswear Company Inventory Costing Methods Inventory Costing in a Perpetual System First-In, First-Out (FIFO) Method Journal Entries Under FIFO Last-In, First-Out (LIFO) Method Journal Entries Under LIFO Average-Cost Method Journal Entries Under Average Costing Comparing FIFO, LIFO, and Average Cost Summary Problem 1 Accounting Principles and Inventories Other Inventory Issues Lower-of-Cost-or-Market Rule Effects of Inventory Errors Ethical Issues Estimating Ending Inventory j Decision Guidelines c Summary Problem 2 Review: Accounting for Merchandise Inventory, Quick Check/Accounting Vocabulary | Assess Your Progress, Short Exercises/Exercises/Problems (Group A)/Problems (Group B) | Apply Your Knowledge, Decision Cases/Ethical Issue/Financial Statement Case/Team Project APPENDIX TO CHAPTER 6: Accounting for Inventory in a Periodic System 7 Accounting Information Systems Vignette: InMotion An Effective Accounting Information System Components of a Computerized System How Computerized and Manual Systems Work Designing a System: The Chart of Accounts Processing Transactions: Manual and Menu-Driven Systems Enterprise Resource Planning (ERP) Systems Integrated Accounting Software: Spreadsheets Special Journals Special Journals in a Manual System The Sales Journal Using Documents as Journals The Cash Receipts Journal The Purchases Journal The Cash Payments Journal The Role of the General Journal The Credit Memo--Recording Sales Returns and Allowances The Debit Memo--Recording Purchase Returns and Allowances Balancing the Ledgers Blending Computers and Special Journals j Decision Guidelines c Summary Problem Review: Accounting Information Systems, Quick Check/Accounting Vocabulary | Assess Your Progress, Short Exercises/Exercises/Problems (Group A) | Apply Your Knowledge, Decision Cases/Ethical Issue/Team Projects Comprehensive Problem for Chapters 1--7 8 Internal Control and Cash Vignette: InMotion Internal Control The Sarbanes-Oxley Account (SOX) The Component of Internal Control Internal Control Procedures Internal Controls for E-Commerce The Limitations of Internal Control The Bank Account as a Control Device The Bank Reconciliation Preparing the Bank Reconciliation Online Banking Summary Problem 1 Internal Control over Cash Receipts Internal Control over Cash Payments Controls over Payment by Check Controlling Petty Cash Payments Reporting Cash on the Balance Sheet Ethics and Accounting Corporate and Professional Codes of Ethics Ethical Issues in Accounting j Decision Guidelines c Summary Problem 2 Review: Internal Control and Cash, Quick Check/Accounting Vocabulary | Assess Your Progress, Short Exercises/Exercises/Problems (Group A)/Problems (Group B) | Apply Your Knowledge, Decision Cases/Ethical Issue/Financial Statement Case/Team Project 9 Receivables Vignette: InMotion Receivables: An Introduction Types of Receivables Establishing Internal Control over Collection of Receivables Managing the Collection of Receivables: The Credit Department Decision Guidelines Accounting for Uncollectibles (Bad Debts) The Allowance Method Estimating Uncollectibles Writing Off Uncollectible Accounts The Direct Write-Off Method Recovery of Accounts Previously Written Off Credit-Card, Bankcard, and Debit-Card Sales Credit-Card Sales Bankcard Sales Debit-Card Sales Summary Problem ! Notes Receivable: An Overview Identifying Maturity Date Computing Interest on a Note Accounting for Notes Receivable Recording Notes Receivable Accruing Interest Revenue Contents vii Dishonored Notes Receivable Reporting Receivables on the Balance Sheet Computers and Accounts Receivable Using Accounting Information for Decision Making Acid-Test (or Quick) Ratio Days' Sales in Receivables j Decision Guidelines c Summary Problem 2 Review: Receivables, Quick Check/Accounting Vocabulary | Assess Your Progress, Short Exercises/Exercises/Problems (Group A) | Apply Your Knowledge, Decision Cases/Ethical Issue/Financial Statement Case/Team Project APPENDIX TO CHAPTER 9: Discounting a Note Receivable 10 Plant Assets and Intangibles Vignette: InMotion Measuring the Cost of a Plant Asset Land and Land Improvements Buildings Machinery and Equipment Furniture and Fixtures A Lump-Sum (Basket) Purchase of Assets Capital Expenditures Depreciation Causes of Depreciation Measuring Depreciation Depreciation Methods Comparing Depreciation Methods Summary Problem 1 Other Issues in Accounting for Plant Assets Depreciation and Income Taxes Depreciation for Partial Years Changing the Useful Life of a Depreciable Asset Using Fully-Depreciated Assets Disposing of a Plant Asset Accounting for Natural Resources Accounting for Intangible Assets Specific Intangibles Accounting for Research and Development Costs Ethical Issues j Decision Guidelines c Summary Problem 2 Review: Plant Assets and Intangibles, Quick Check/Accounting Vocabulary | Assess Your Progress, Short Exercises/Exercises/Problems (Group A)/Problems (Group B) | Apply Your Knowledge, Decision Cases/Ethical Issue/Financial Statement Case/Team Project 11 Current Liabilities and Payroll Vignette: General Motors Current Liabilities of Known Amount Accounts Payable Short-Term Notes Payable Sales Tax Payable Current Portion of Long-Term Notes Payable 7e_FMsamp_0132439603.QXD 6/29/06 3:16 PM Page viii Accrued Expenses (Accrued Liabilities) Unearned Revenues Current Liabilities That Must Be Estimated Estimated Warranty Payable Contingent Liabilities Decision Guidelines Summary Problem 1 Accounting for Payroll Gross Pay and Net (Take-Home) Pay Payroll Withholding Deductions Employer Payroll Taxes Payroll Accounting The Payroll System Payroll Record Payroll Checks Earnings Record Paying the Payroll Internal Control over Payroll Reporting Current Liabilities Ethical Issues in Reporting Liabilities j Decision Guidelines c Summary Problem 2 Review: Current Liabilities and Payroll, Quick Check/Accounting Vocabulary | Assess Your Progress, Short Exercises/Exercises/Problems (Group A) | Apply Your Knowledge, Decision Cases/Ethical Issue/Financial Statement Case/Team Projects Comprehensive Problem for Chapters 8--11 12 Partnerships Vignette: Characteristics of a Partnership The Written Agreement Limited Life Mutual Agency Unlimited Liability Co-Ownership of Property No Partnership Income Tax Partners' Capital Accounts Types of Partnerships General Partnership Limited Partnership Limited Liability Company (LLC) S Corporation The Start-Up of a Partnership Sharing Profits and Losses, and Partner Drawings Sharing Based on a Stated Fraction Sharing Based on Capital Balances and on Service Partner Drawings of Cash and Other Assets Admission of a Partner Admission by Purchasing a Partner's Interest Admission by Investing in the Partnership Withdrawal of a Partner Withdrawal at Book Value Withdrawal at Less Than Book Value Withdrawal at More Than Book Value Death of a Partner Liquidation of a Partnership Sale of Assets at a Gain Sale of Assets at a Loss Partnership Financial Statements j Decision Guidelines c Summary Problem Review: Partnerships, Quick Check/Accounting Vocabulary | Assess Your Progress, Short Exercises/Exercises/Problems (Group A)/Problems (Group B) | Apply Your Knowledge, Decision Cases/Ethical Issue/Team Project 13 Corporations: Paid-In Capital and the Balance Sheet Vignette: IHOP Corporations: An Overview Characteristics of a Corporation Organizing a Corporation Capital Stock Stockholders' Equity Basics Paid-In Capital Comes from the Stockholders Retained Earnings Come from Profitable Operations A Corporation May Pay Dividends to the Stockholders Stockholders' Rights Classes of Stock Issuing Stock Issuing Common Stock Issuing Preferred Stock Ethical Considerations Review of Accounting for Paid-In Capital Decision Guidelines Summary Problem 1 Accounting for Cash Dividends Dividend Dates Declaring and Paying Dividends Dividing Dividends Between Preferred and Common Dividends on Cumulative and Noncumulative Preferred Different Values of Stock Market Value Book Value Evaluating Operations Rate of Return on Total Assets Rate of Return on Common Stockholders' Equity Accounting for Income Taxes by Corporations j Decision Guidelines c Summary Problem 2 Review: Corporations: Paid-In Capital and the Balance Sheet, Quick Check/Accounting Vocabulary | Assess Your Progress, Short Exercises/Exercises/Problems (Group A)/Problems (Group B) | Apply Your Knowledge, Decision Cases/Ethical Issue/Financial Statement Case/Team Project 14 Corporations: Retained Earnings and the Income Statement Vignette: IHOP Retained Earnings, Stock Dividends, and Stock Splits Retained Earnings Stock Dividends Stock Splits Stock Dividends and Stock Splits Compared Treasury Stock Purchase of Treasury Stock Sale of Treasury Stock Other Stockholders' Equity Issues Retirement of Stock Restrictions on Retained Earnings Variations in Reporting Stockholders' Equity Decision Guidelines Summary Problem 1 The Corporate Income Statement Continuing Operations Special Items Earnings per Share Combined Statement of Income and Retained Earnings Statement of Retained Earnings Reporting Comprehensive Income Prior-Period Adjustments j Decision Guidelines c Summary Problem 2 Review: Retained Earnings, Treasury Stock, and the Income Statement, Quick Check/Accounting Vocabulary | Assess Your Progress, Short Exercises/Exercises/Problems (Group A)/Problems (Group B) | Apply Your Knowledge, Decision Cases/Ethical Issue/Financial Statement Case/Team Project 15 Long-Term Liabilities Vignette: Amazon.com Bonds: An Introduction Types of Bonds Bond Prices Present Value Bond Interest Rates Issuing Bonds Payable to Borrow Money Issuing Bonds Payable at Maturity (Par) Value Issuing Bonds Payable at a Discount Issuing Bonds Payable at a Premium The Carrying Amount of Bonds Payable Decision Guidelines Summary Problem 1 Additional Bond Topics Adjusting Entries for Bonds Payable Issuing Bonds Payable Between Interest Dates Retirement of Bonds Payable Convertible Bonds Payable Reporting Liabilities on the Balance Sheet Advantages and Disadvantages: Bonds versus Stock j Decision Guidelines c Summary Problem 2 Review: Long-Term Liabilities, Quick Check/Accounting Vocabulary | Assess Your Progress, Short Exercises/Exercises/Problems (Group A)/Problems (Group B) | Apply Your Knowledge, Decision Cases/Ethical Issue/Financial Statement Case/Team Project APPENDIX TO CHAPTER 15: The Time Value of Money: Present Value of a Bond Comprehensive Problem for Chapters 13--15 16 The Statement of Cash Flows Vignette: eBay Introduction: The Statement of Cash Flows Cash Equivalents Operating, Investing, and Financing Activities Two Formats for Operating Activities Preparing the Statement of Cash Flows by the Indirect Method Cash Flows from Operating Activities Cash Flows from Investing Activities Cash Flows from Financing Activities Noncash Investing and Financing Activities Measuring Cash Adequacy: Free Cash Flow Summary Problem j Decision Guidelines Review: The Statement of Cash Flows, Quick Check/Accounting Vocabulary | Assess Your Progress, Short Exercises/Exercises/Problems (Group A) Apply Your Knowledge, Decision Cases/Ethical Issue/Financial Statement Case/Team Projects APPENDIX A: Preparing the Statement of Cash Flows by the Direct Method j Decision Guidelines APPENDIX B: Preparing the Statement of Cash Flows Using a Spreadsheet 17 Financial Statement Analysis Vignette: Google Inc. Horizontal Analysis Illustration: Google Inc. Horizontal Analysis of the Income Statement Horizontal Analysis of the Balance Sheet Trend Percentages Vertical Analysis Illustration: Google Inc. How Do We Compare One Company with Another? Benchmarking Benchmarking Against a Key Competitor Benchmarking Against the Industry Average Summary Problem 1 Using Ratios to Make Decisions Measuring Ability to Pay Current Liabilities Measuring Ability to Sell Inventory and Collect Receivables Measuring Ability to Pay Long-Term Debt Measuring Profitability Analyzing Stock Investments Red Flags in Financial Statement Analysis j Decision Guidelines c Summary Problem 2 Review: Financial Statement Analysis, Quick Check/Accounting Vocabulary | Assess Your Progress, Short Exercises/Exercises/Problems (Group A)/Problems (Group B) | Apply Your Knowledge, Decision Cases/Ethical Issue/Financial Statement Case/Team Projects Comprehensive Problem for Chapters 16 and 17 18 Introduction to Management Accounting Vignette: Joe's Delivery Service, Maria's Birthday Cakes, Roberto's Bakery Management Accountability Service Companies, Merchandising Companies, and Manufacturing Companies Today's Business Environment Merchandising Companies c Summary Problem 1 Manufacturing Companies Ethical Standards j Decision Guidelines c Summary Problem 2 Review: Introduction to Management Accounting, Quick Check/Accounting Vocabulary | Assess Your Progress, Short Exercises/Exercises/Problems (Group A)/Problems (Group B) | Apply Your Knowledge, Decision Cases/Ethical Issue/Financial Statement Case/Team Project
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Bibliographische Angaben
- Autoren: Charles T. Horngren , Walter T. Harrison , Linda S. Bamber
- 2007, 7th ed., 912 Seiten, Masse: 21,7 x 28 cm, Gebunden, Englisch
- Verlag: Prentice Hall
- ISBN-10: 0132399490
- ISBN-13: 9780132399494
Sprache:
Englisch
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