会计学原理_财务会计_
Free

会计学原理_财务会计_

By Jackie Sharman
Free
Book Description
Table of Contents
  • Accounting principles:A business perspective
  • The accounting environment
  • Accounting defined
  • Financial accounting versus managerial accounting
  • Development of financial accounting standards
  • Ethical behavior of accountants
  • 1. Accounting and its use in business decisions
    • Forms of business organizations
    • Types of activities performed by business organizations
    • Financial statements of business organizations
    • The financial accounting process
    • Analyzing and using the financial results—the equity ratio
  • 2. Recording business transactions
    • The account and rules of debit and credit
    • The accounting cycle
    • The journal
    • The ledger
    • The accounting process in operation
  • 3. Adjustments for financial reporting
    • Cash versus accrual basis accounting
    • Classes and types of adjusting entries
    • Adjustments for deferred items
    • Adjustments for accrued items
  • 4. Completing the accounting cycle
    • The accounting cycle summarized
    • The work sheet
    • Preparing financial statements from the work sheet
    • Journalizing adjusting entries
    • The closing process
    • Accounting systems: From manual to computerized
    • A classified balance sheet
    • Analyzing and using the financial results — the current ratio
  • 5. Accounting theory
    • Traditional accounting theory
    • Other basic concepts
    • The measurement process in accounting
    • The major principles
    • Modifying conventions (or constraints)
    • The financial accounting standards board's conceptual framework project
    • Objectives of financial reporting
    • Qualitative characteristics
    • Recognition and measurement in financial statements
  • 6. Merchandising transactions
    • Introduction to inventories and the classified income statement
    • Two income statements compared— Service company and merchandising company
    • Sales revenues
    • Cost of goods sold
    • Classified income statement
    • Analyzing and using the financial results—Gross margin percentage
  • 7. Measuring and reporting inventories
    • Inventories and cost of goods sold
    • Determining inventory cost
    • Departures from cost basis of inventory measurement
    • Analyzing and using financial results—inventory turnover ratio
  • 8. Control of cash
    • Internal control
    • Controlling cash
    • The bank checking account
    • Bank reconciliation
    • Petty cash funds
    • Analyzing and using the financial results—The quick ratio
  • 9. Receivables and payables
    • Accounts receivable
    • Current liabilities
    • Notes receivable and notes payable
    • Short-term financing through notes payable
    • Analyzing and using the financial results—Accounts receivable turnover and number of days' sales in accounts receivable
  • 10. Property, plant, and equipment
    • Nature of plant assets
    • Initial recording of plant assets
    • Depreciation of plant assets
    • Subsequent expenditures (capital and revenue) on assets
    • Subsidiary records used to control plant assets
    • Analyzing and using the financial results—Rate of return on operating assets
  • 11. Plant asset disposals, natural resources, and intangible assets
    • Disposal of plant assets
    • Intangible assets
    • Analyzing and using the financial results—Total assets turnover
  • 12. Stockholders' equity: Classes of capital stock
    • The corporation
    • Documents, books, and records relating to capital stock
    • Par value and no-par capital stock
    • Other values commonly associated with capital stock
    • Capital stock authorized and outstanding
    • Classes of capital stock
    • Types of preferred stock
    • Balance sheet presentation of stock
    • Stock issuances for cash
    • Capital stock issued for property or services
    • Balance sheet presentation of paid-in capital in excess of par (or stated) value—Common or preferred
    • Analyzing and using the financial results—Return on average common stockholders' equity
  • 13. Corporations: Paid-in capital, retained earnings, dividends, and treasury stock
    • Paid-in (or contributed) capital
    • Retained earnings
    • Paid-in capital and retained earnings on the balance sheet
    • Retained earnings appropriations
    • Statement of retained earnings
    • Statement of stockholders' equity
    • Treasury stock
    • Net income inclusions and exclusions
    • Analyzing and using the financial results—Earnings per share and price-earnings ratio
  • 14. Stock investments
    • Cost and equity methods
    • Consolidated balance sheet at time of acquisition
    • Accounting for income, losses, and dividends of a subsidiary
    • Consolidated financial statements at a date after acquisition
    • Uses and limitations of consolidated statements
    • Analyzing and using the financial results—Dividend yield on common stock and payout ratios
  • 15. Long-term financing: Bonds
    • Bonds payable
    • Bond prices and interest rates
    • Analyzing and using the financial results—Times interest earned ratio
  • 16. Analysis using the statement of cash flows
    • Purposes of the statement of cash flows
    • Uses of the statement of cash flows
    • Information in the statement of cash flows
    • Cash flows from operating activities
    • Steps in preparing statement of cash flows
    • Analysis of the statement of cash flows
    • Analyzing and using the financial results—Cash flow per share of common stock, cash flow margin, and cash flow liquidity ratios
    • Appendix: Use of a working paper to prepare a statement of cash flows
  • 17. Analysis and interpretation of financial statements
    • Objectives of financial statement analysis
    • Sources of information
    • Horizontal analysis and vertical analysis: An illustration
    • Trend percentages
    • Ratio analysis
  • 18. Managerial accounting concepts/job costing
    • Compare managerial accounting with financial accounting
    • Merchandiser and manufacturer accounting: Differences in cost concepts
    • Financial reporting by manufacturing companies
    • The general cost accumulation model
    • Job costing
    • Predetermined overhead rates
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