Introduction to Financial Accounting
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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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