Financial accounting / Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel.
Publication details: New York, NY : Wiley, c2003.Edition: 4th editionDescription: xxxv, (various pagings): col. ill., col. maps ; 29 cmISBN:- 9780471072416
- 0471072419 (acidfree paper)
- 657 22 WEY
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Contents;
Chapter 1: Accounting in Action.
What is accounting
The building blocks of accounting
Using the building blocks
Financial statements
Chapter 2: The Recording Process.
The account
Steps in the recording process
The recording process illustrated
The trial balance
Chapter 3: Adjusting the Accounts.
Timing issues
The basics of adjusting entries
The adjusted trial balance and financial statements
Chapter 4: Completion of the Accounting Cycle.
Using a work sheet
Closing the books
Summary of the accounting cycle
Classified balance sheet
Chapter 5: Accounting for Merchandising Operations.
Merchandising operations
Recording purchases of merchandise
Recording sales of merchandise
Completing the accounting cycle
Forms of financial statements
Chapter 6: Inventories.
Inventory basics
Periodic inventory system
Inventory costing under a periodic inventory system
valuing inventory at lower of cost of market
Inventory errors
Chapter 7: Accounting Principles.
The conceptual frame work of accounting
Assumptions
Principles
Constraints in accounting
Chapter 8: Internal Control and Cash.
Internal control
Cash controls
Use of a bank
Reporting cash
Chapter 9: Accounting for Receivables.
Accounts receivable
Notes receivable
Chapter 10: Plant Assets, Natural Resources, and Intangible Assets.
Determining the cost of plant assets
Depreciation
Expenditures during useful life
Plant assets disposals
E.tc
Chapter 11: Liabilities.
What is a current liability
Bond basics
Accounting for bond issues
E.tc
Chapter 12: Corporations: Organization, Stock Transactions, Dividends, and Retained Earnings.
Characteristic of a corporation
Forming a corporation
Corporate capital
E.tc
Chapter 13: Investments.
Why corporations invest
Accounting for debt investments
Accounting for stock investments
E.tc
Chapter 14: The Statement of Cash Flows.
The statement of cash flows: Purpose and format
First year of operations
E.tc
Chapter 15: financial statement analysis
Basics of financial statement analysis
Horizontal analysis
Vertical analysis
Ratio analysis
E.tc
Includes bibliographical references and indexes.
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