Introduction to Financial Accounting
Free

Introduction to Financial Accounting

By Henry Dauderis, David Annand, Donna L. Marchand
Free
Book Description
Table of Contents
  • Table of Contents
  • 1 Introduction to Financial Accounting
    • Chapter 1 Learning Objectives
    • Concept Self-Check
    • 1.1 Accounting Defined
    • 1.2 Business Organizations
    • 1.3 Generally Accepted Accounting Principles (GAAP)
    • 1.4 Financial Statements
    • 1.5 Transaction Analysis and Double-entry Accounting
    • Summary of Chapter 1 Learning Objectives
    • Discussion Questions
    • Exercises
    • Problems
  • 2 The Accounting Process
    • Chapter 2 Learning Objectives
    • Concept Self-Check
    • 2.1 Accounts
    • 2.2 Transaction Analysis Using Accounts
    • 2.3 The Trial Balance
    • 2.4 Using Formal Accounting Records
    • 2.5 The Accounting Cycle
    • Summary of Chapter 2 Learning Objectives
    • Discussion Questions
    • Exercises
    • Problems
  • 3 Financial Accounting and Adjusting Entries
    • Chapter 3 Learning Objectives
    • Concept Self-Check
    • 3.1 The Operating Cycle
    • 3.2 Adjusting Entries
    • 3.3 The Adjusted Trial Balance
    • 3.4 Using the Adjusted Trial Balance to Prepare Financial Statements
    • 3.5 The Accounting Cycle
    • 3.6 The Closing Process
    • Summary of Chapter 3 Learning Objectives
    • Discussion Questions
    • Exercises
    • Problems
  • 4 The Classified Balance Sheet and Related Disclosures
    • Chapter 4 Learning Objectives
    • Concept Self-Check
    • 4.1 Financial Statement Disclosure Decisions
    • 4.2 Classified Balance Sheet
    • 4.3 Notes to Financial Statements
    • 4.4 Auditor's Report
    • 4.5 Management's Responsibility for Internal Control
    • Summary of Chapter 4 Learning Objectives
    • Discussion Questions
    • Exercises
    • Problems
  • 5 Accounting for the Sale of Goods
    • Chapter 5 Learning Objectives
    • Concept Self-Check
    • 5.1 The Basics of Merchandising
    • 5.2 The Purchase and Payment of Merchandise Inventory (Perpetual)
    • 5.3 Merchandise Inventory: Sales and Collection (Perpetual)
    • 5.4 Adjustments to Merchandise Inventory (Perpetual)
    • 5.5 Merchandising Income Statement
    • 5.6 Closing Entries for a Merchandiser
    • 5.7 Appendix A: The Periodic Inventory System
    • Summary of Chapter 5 Learning Objectives
    • Discussion Questions
    • Exercises
    • Problems
  • 6 Assigning Costs to Merchandise
    • Chapter 6 Learning Objectives
    • Concept Self-Check
    • 6.1 Inventory Costing Methods
    • 6.2 Financial Statement Impact of Different Inventory Cost Flows
    • 6.3 Lower of Cost and Net Realizable Value (LCNRV) and Lower of Cost or Market (LCM)
    • 6.4 Estimating the Balance in Merchandise Inventory
    • 6.5 Appendix A: Ratio Analysis—Merchandise Inventory Turnover
    • 6.6 Appendix B: Inventory Costing Methods Under the Periodic System
    • Summary of Chapter 6 Learning Objectives
    • Discussion Questions
    • Exercises
    • Problems
  • 7 Cash and Receivables
    • Chapter 7 Learning Objectives
    • Concept Self-Check
    • 7.1 Internal Control
    • 7.2 Petty Cash
    • 7.3 Cash Collections and Payments
    • 7.4 Accounts Receivable
    • 7.5 Short-Term Notes Receivable
    • 7.6 Appendix A: Ratio Analysis—Acid Test
    • 7.7 Appendix B: Ratio Analysis—Accounts Receivable Turnover
    • Summary of Chapter 7 Learning Objectives
    • Discussion Questions
    • Exercises
    • Problems
  • 8 Long-lived Assets
    • Chapter 8 Learning Objectives
    • Concept Self-Check
    • 8.1 Establishing the Cost of Property, Plant, and Equipment (PPE)
    • 8.2 Depreciation
    • 8.3 Partial Year Depreciation
    • 8.4 Revising Depreciation
    • 8.5 Impairment of Long-lived Assets
    • 8.6 Derecognition of Property, Plant, and Equipment
    • 8.7 Intangible Assets
    • 8.8 Goodwill
    • 8.9 Disclosure
    • Summary of Chapter 8 Learning Objectives
    • Discussion Questions
    • Exercises
    • Problems
  • 9 Debt Financing: Current and Long-term Liabilities
    • Chapter 9 Learning Objectives
    • Concept Self-Check
    • 9.1 Current versus Long-term Liabilities
    • 9.2 Known Current Liabilities
    • 9.3 Estimated Current Liabilities
    • 9.4 Long-Term Liabilities—Bonds Payable
    • 9.5 Long-term Liabilities—Loans Payable
    • 9.6 Appendix A: Present Value Calculations
    • 9.7 Appendix B: Additional Payroll Transactions
    • 9.8 Appendix C: The Effective Interest Rate Method
    • Summary of Chapter 9 Learning Objectives
    • Discussion Questions
    • Exercises
    • Problems
  • 10 Equity Financing
    • Chapter 10 Learning Objectives
    • Concept Self-Check
    • 10.1 The Corporate Structure
    • 10.2 Recording Stock Transactions
    • 10.3 Cash Dividends
    • 10.4 Stock Dividends
    • 10.5 Appendix A: Reporting for Multiple Classes of Stock
    • Summary of Chapter 10 Learning Objectives
    • Discussion Questions
    • Exercises
    • Problems
  • 11 The Statement of Cash Flows
    • Chapter 11 Learning Objectives
    • Concept Self-Check
    • 11.1 Financial Statement Reporting
    • 11.2 Preparing the Statement of Cash Flows
    • 11.3 Interpreting the Statement of Cash Flows
    • 11.4 Appendix A: Putting It All Together: Corporate Financial Statements
    • Summary of Chapter 11 Learning Objectives
    • Discussion Questions
    • Exercises
    • Problems
  • 12 Financial Statement Analysis
    • Chapter 12 Learning Objectives
    • Concept Self-Check
    • 12.1 Introduction to Ratio Analysis
    • 12.2 Liquidity Ratios: Analyzing Short-term Cash Needs
    • 12.3 Profitability Ratios: Analyzing Operating Activities
    • 12.4 Leverage Ratios: Analyzing Financial Structure
    • 12.5 Market Ratios: Analysis of Financial Returns to Investors
    • 12.6 Overall Analysis of Big Dog's Financial Statements
    • 12.7 Horizontal and Vertical Trend Analysis
    • Summary of Chapter 12 Learning Objectives
    • Discussion Questions
    • Exercises
    • Problems
  • 13 Proprietorships and Partnerships
    • Chapter 13 Learning Objectives
    • Concept Self-Check
    • 13.1 Proprietorships
    • 13.2 Partnerships
    • Summary of Chapter 13 Learning Objectives
    • Discussion Questions
    • Exercises
    • Problems
  • Solutions To Discussion Questions
    • Chapter 1 Solutions
    • Chapter 2 Solutions
    • Chapter 3 Solutions
    • Chapter 4 Solutions
    • Chapter 5 Solutions
    • Chapter 6 Solutions
    • Chapter 7 Solutions
    • Chapter 8 Solutions
    • Chapter 9 Solutions
    • Chapter 10 Solutions
    • Chapter 11 Solutions
    • Chapter 12 Solutions
    • Chapter 13 Solutions
  • Solutions To Exercises
    • Chapter 1 Solutions
    • Chapter 2 Solutions
    • Chapter 3 Solutions
    • Chapter 4 Solutions
    • Chapter 5 Solutions
    • Chapter 6 Solutions
    • Chapter 7 Solutions
    • Chapter 8 Solutions
    • Chapter 9 Solutions
    • Chapter 10 Solutions
    • Chapter 11 Solutions
    • Chapter 12 Solutions
    • Chapter 13 Solutions
  • Solutions To Problems
    • Chapter 1 Solutions
    • Chapter 2 Solutions
    • Chapter 3 Solutions
    • Chapter 4 Solutions
    • Chapter 5 Solutions
    • Chapter 6 Solutions
    • Chapter 7 Solutions
    • Chapter 8 Solutions
    • Chapter 9 Solutions
    • Chapter 10 Solutions
    • Chapter 11 Solutions
    • Chapter 12 Solutions
    • Chapter 13 Solutions
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