Accounting 1-18 and Target Report and CD Package

Accounting 1-18 and Target Report and CD Package

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For Principles of Accounting or Financial Accounting courses with a sole proprietorship approach. Target success for your accounting students with this market bestseller! This introductory text covers all of the key financial and management accounting topics, and is crafted for students with no prior accounting experience. Accounting, 5/E will motivate your students by introducing them to the accounting issues facing companies such as Target, Nantucket Nectars, Teva, Oracle, and a variety of companies doing e-Business. And, the Target Annual Report is packaged free with new copies of the text. Students can also assess their understanding of concepts with the new "CyberCoach" and "Daily Exercise" features,"Working It Out" problems, and unique "Concept Links."show more

Product details

  • Mixed media product
  • 215.9 x 279.4 x 38.1mm | 2,199.95g
  • Pearson Education Limited
  • Prentice-Hall
  • Harlow, United Kingdom
  • English
  • 5th edition
  • 0130732311
  • 9780130732316

Table of contents

1. Accounting and the Business Environment. Accounting: The Basis for Business Decisions. The Authority Underlying Accounting. Types of Business Organization. Accounting Concepts and Principles. The Accounting Equation. Accounting for Business Transactions. The Financial Statements. 2. Recording Business Transactions. The Account. Double-Entry Accounting. The Flow of Accounting Data. Details of Journals and Ledgers. Expanding the Accounting Equation to Account for Revenues and Expenses. Expanded Problem Including Revenues and Expenses. Using Accounting Information for Quick Decisions Making. 3. Measuring Business Income: the Adjusting Process. Financial Statements and Adjusting Entries. Adjusting the Accounts. Prepaid (Deferrals) and Accruals. The Adjusted Trial Balance. Preparing the Financial Statements. Relationships among the Three Financial Statements. Ethical Issues in Accrual Accounting. Appendix to Chapter 3: Alternative Treatment of Prepaid Expenses and Unearned Revenues. 4. Completing the Accounting Cycle. The Accounting Cycle. The Work Sheet. Completing the Accounting Cycle. Classifying Assets and Liabilities. Balance Sheet Formats. Accounting Ratios. Appendix to Chapter 4: Reversing Entries: An Optional Step. 5. Merchandising Operations and the Accounting Cycle. What are Merchandising Operations? Purchasing Merchandise: The Perpetual Inventory System. Selling Inventory and Recording Cost of Goods Sold. Adjusting and Closing the Accounts of Merchandise. Preparing the Financial Statements of a Merchandiser. Two Key Ratios for Decision Making. The Periodic System: Measuring Cost of Goods Sold and Inventory Purchases. Appendix to Chapter 5: Accounting for Merchandise in a Periodic Inventory System. 6. Accounting Information Systems. Effective Accounting Information Systems. How Computerized and Manual Accounting Systems Work. Special Journals. The Role of the General Journals. 7. Internal Control, Managing Cash, Making Ethical Judgments. Internal Control. The Bank Account as a Control Device. Internal Control over Cash Receipts. Internal Control over Cash Payments (Disbursements). Using a Budget to Manage Cash. Reporting Cash on the Balance Sheet. Ethics and Accounting. 8. Accounts and Notes Receivable. Receivables: An Introduction. Accounting for Uncollectible Accounts (Bad Debts). Credit-Card, Bankcard, and Debit-Card Sales. Notes Receivable: An Overview. Accounting for Notes Receivable. Using Accounting Information for Decision Making. Appendix to Chapter 8: Discounting a Note Receivable. 9. Merchandise Inventory. Accounting for Inventory and Inventory Systems. Inventory Costing Methods. The perpetual System and Inventory Costing Methods. Accounting Principles and Inventories. Other Inventory Issues. Appendix to Chapter 9: Comparing the Perpetual and Periodic Inventory Systems. 10. Plant Assets and Intangible Assets. Measuring the Cost of Plant Assets. Measuring Plant Asset Depreciation. Other Issues in Accounting for Plant Assets. Accounting for Natural Resources. Accounting for Intangible Assets. Ethical Issues: Plant Assets and Intangibles. 11. Current Liabilities and Payroll. Current Liabilities of Known Amount. Current Liabilities That Must Be Estimated. Ethical Issues in Reporting Liabilities. Accounting for Payroll. The Payroll System. Reporting Payroll Expense and Liabilities. 12. Partnerships. Characteristics of a Partnership. Types of Partnerships. The Partnership Start-up. Sharing Profits and Losses, and Drawings. Admission of a Partner. Withdrawal (Resignation or Death) of a Partner. Liquidation of a Partnership. Partnership Financial Statements. 13. Corporations: Paid-in Capital and the Balance Sheet. Corporations: An Overview. Stockholder's Equity: The Basics. Issuing Stock. Accounting for Cash Dividends. Different Values of Stock. Evaluating Operations. Accounting for Income Taxes by Corporations. 14. Retained Earnings, Treasury Stock, and the Income Statement. Retained Earnings, Stock Dividends, and Stock Splits. Treasury Stock. Reporting Issues. The Corporate Income Statement: Analyzing the Quality of Earnings. 15. Long-Term Liabilities. Bonds: An Introduction. Issuing Bonds Payable to Borrow Mooney. Effective-Interest Method of Amortization. Additional Bond Topics. Appendix to Chapter 15: Time Value of Money: Future Value and Present Value. 16. Investments and International Operations. Stock Investments: An Overview. Long-Term Investments in Bonds and Notes. Accounting for International Operations. 17. The Statement of Cash Flows. The Statement of Cash Flows: Basic Concepts. Statement of Cash Flows: The Direct Method. Computing Individual Amounts for the Statement of Cash Flows. Statement of Cash Flows: The Indirect Method. Using Cash-Flow Information in Investment and Credit Analysis. Appendix to Chapter 17: The Work Sheet Approach to Preparing the Statement of Cash Flows. 18. Financial Statement Analysis. The Objectives of Financial Statement Analysis. Horizontal Analysis. Vertical Analysis. Common-Size Statements. Benchmarking. Using Ratios to Make Business Decisions. Limitations of Financial Analysis. Appendix A: Target Annual Report. Appendix B: Chart of Accounts. Appendix C: Present and Future Tables. Appendix D: Check Figures. Glossary. Index.show more

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