Accounting, Chapters 1-13 and Target Annual Report

Accounting, Chapters 1-13 and Target Annual Report

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Takes a sole proprietorship approach to learning financial accounting more

Product details

  • Mixed media product | 539 pages
  • 276 x 279 x 216mm | 1,451.51g
  • Pearson Education (US)
  • Prentice Hall
  • Upper Saddle River, United States
  • 5th edition
  • 0130410276
  • 9780130410276

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. Appendix A: Target Annual Report. Appendix B: Chart of Accounts. Appendix C: Present and Future Tables. Appendix D: Check Figures. Glossary. more

About Charles T. Horngren

Charles T. Horngren is the Edmund W. Littlefield Professor of Accounting, Emeritus, at Stanford University. A graduate of Marquette University, he received his MBA from Harvard University and his Ph.D. from the University of Chicago. He is also the recipient of honorary doctorates from Marquette University and DePaul University. A Certified Public Accountant, Horngren served on the Accounting Principles Board for six years, the Financial Accounting Standards Board Advisory Council for five years, and the Council of the American Institute of Certified Public Accountants for three years. For six years, he served as a trustee of the Financial Accounting Foundation, which oversees the Financial Accounting Standards Board and the Government Accounting Standards Board. Horngren is a member of the Accounting Hall of Fame. A member of the American Accounting Association, Horngren has been its President and its Director of Research. He received its first annual Outstanding Accounting Educator Award. The California Certified Public Accountants Foundation gave Horngren its Faculty Excellence Award and its Distinguished Professor Award. He is the first person to have received both awards. The American Institute of Certified Public Accountants presented its first Outstanding Educator Award to Horngren. Horngren was named Accountant of the Year, Education, by the national professional accounting fraternity, Beta Alpha Psi. Professor Horngren is also a member of the Institute of Management Accountants, where he has received its Distinguished Service Award. He was a member of the Institute's Board of Regents, which administers the Certified Management Accountant examinations. Horngren is the author of other accounting books published by Prentice-Hall: Cost Accounting: A Managerial Emphasis, Tenth Edition, 2000 (with George Foster and Srikant Datar); Introduction to Management Accounting, Twelfth Edition (with Gary L. Sundem and William Stratton); Introduction to Financial Accounting, Eighth Edition, 2002 (with Gary L. Sundem and John A. Elliott); and Financial Accounting, Fourth Edition, 2001 (with Walter T Harrison, Jr.). Horngren is the Consulting Editor for the Charles T Horngren Series in Accounting. Walter T. Harrison, Jr. is Professor of Accounting at the Hankamer School of Business, Baylor University. He received his B.B.A. degree from Baylor University, his M.S. from Oklahoma State University, and his Ph.D. from Michigan State University. Professor Harrison, recipient of numerous teaching awards from student groups as well as from university administrators, has also taught at Cleveland State Community College, Michigan State University, the University of Texas, and Stanford University. A member of the American Accounting Association and the American Institute of Certified Public Accountants, Professor Harrison has served as Chairman of the Financial Accounting Standards Committee of the American Accounting Association, on the Teaching/Curriculum Development Award Committee, on the Program Advisory Committee for Accounting Education and Teaching, and on the Notable Contributions to Accounting Literature Committee. Professor Harrison has lectured in several foreign countries and published articles in numerous journals, including The Accounting Review, Journal of Accounting Research, Journal of Accountancy, Journal of Accounting and Public Policy, Economic Consequences of Financial Accounting Standards, Accounting Horizons, Issues in Accounting Education, and Journal of Law and Commerce. He is coauthor of Financial Accounting, Fourth Edition, 2001 (with Charles T. Horngren) and Accounting, Fifth Edition, 2002 (with Charles T. Horngren and Linda S. Bamber) published by Prentice Hall. Professor Harrison has received scholarships, fellowships, research grants or awards from PriceWaterhouseCoopers, Deloitte & Touche, the Ernst & Young Foundation, and the KPMG Foundation. Linda Smith Bamber is Professor of Accounting at the J.M. Tull School of Accounting at the University of Georgia. She graduated summa cum laude from Wake Forest University, where she was a member of Phi Beta Kappa. She is a certified public accountant. For her performance on the CPA examination, Professor Bamber received the Elijah Watt Sells Award in addition to the North Carolina Bronze Medal. Before returning to graduate school, she worked in cost accounting at RJR Foods. She then earned an MBA from Arizona State University, and a Ph.D. from The Ohio State University. Professor Bamber has received numerous teaching awards from The Ohio State University, the University of Florida, and the University of Georgia, including selection as Teacher of the Year at the University of Florida's Fisher School of Accounting. She has lectured in Canada and Australia in addition to the U.S., and her research has appeared in numerous journals, including The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Journal of Finance, Contemporary Accounting Research, Auditing: A Journal of Practice and Theory, Accounting Horizons, Issues in Accounting Education, and CPA Journal. She provided the annotations for the Annotated Instructor's Edition of Horngren, Foster, and Datar's Cost Accounting: A Managerial Emphasis, Seventh, Eighth, and Ninth Editions. A member of the Institute of Management Accounting, the American Accounting Association (AAA), and the AAA's Management Accounting Section and Financial Accounting and Reporting Section, Professor Bamber has chaired the AAA New Faculty Consortium Committee, served on the AAA Council, the AAA Research Advisory Committee, the AAA Corporate Accounting Policy Seminar Committee, the AAA Wildman Medal Award Committee, the AAA Nominations Committee, and has chaired the Management Accounting Section's Membership Outreach Committee. She served as Associate Editor of Accounting Horizons, and is serving as editor of The Accounting Review from 1999 to more

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