Accounting principles / Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel.

CONTENTS

Chapter 1. Accounting in Action.
why study accounting
what is accounting
the building blocks of accounting
using the building blocks
financial statements
the accounting profession

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
prepaid expenses
e.tc

Chapter 4. Completion of the Accounting Cycle.
using a work sheet
closing the books
summary of the accounting cycle
classified balance sheet
e.tc

Chapter 5. Accounting for Merchandising Operations.
merchandising operations
recording purchases and sales of merchandise
completing the accounting cycle
forms of financial statements
e.tc

Chapter 6. Inventories.
inventory basics
inventory costing under a periodic inventory system
inventory errors
e.tc

Chapter 7. Accounting Information Systems.
basic concepts of accounting information systems
subsidiary ledgers
special journals

Chapter 8. Internal Control and Cash.
internal control
cash controls
use a bank
reporting cash

Chapter 9. Accounting for Receivables.
accounts receivable
notes receivable
statement presentation and analysis

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. Current Liabilities and Payroll Accounting.
accounting for current liabilities
contingent liabilities
payroll accounting
e.tc

Chapter 12. Accounting Principles.
the conceptual framework of accounting
assumptions
principles
constraints in accounting
international accounting standards

Chapter 13. Accounting for Partnerships.
partnership form of organization
basic partnership accounting
liquidation of partnership
e.tc

Chapter 14. Corporations: Organization and Capital Stock Transactions.
the corporate form of organization
accounting for common stock issues
accounting for treasury stock
preferred stock
statement presentation and analysis

Chapter 15. Corporations: Dividends, Retained Earnings, and Income Reporting.
dividends
retained earnings
corporation income statements
earnings per share

Chapter 16. Long-Term Liabilities.
bond basics
accounting for bond issues
accounting for bond retirements
accounting for other long term liabilities
statement presentation and analysis
e.tc

Chapter 17. Investments.
why corporations invest
accounting for debt investments
accounting for stock investments
valuing and reporting investments

Chapter 18. The Statement of Cash Flows.
the statement of cash flow: usefulness and format
steps
using cash flows to evaluate a company
e.tc

Chapter 19. Financial Statement Analysis.
basics of financial statement analysis
horizontal analysis
vertical analysis
Ratio analysis
earning power and irregular items
limitations of financial statement analysis

Chapter 20. Managerial Accounting.
managerial accounting basics
managerial cost concepts
manufacturing costs in financial statements
contemporary developments in managerial accounting

Chapter 21. Job Order Cost Accounting.
cost accounting systems
job order cost flow
reporting job cost data
e.tc

Chapter 22. Process Cost Accounting.
the nature of process cost systems
equivalent units
comprehensive example of process costing
contemporary developments
e.tc

Chapter 23. Cost-Volume-Profit Relationships.
cost behaviour analysis
cost-volume profit analysis
effects of variable costing on income

Chapter 24. Budgetary Planning.
budgeting basics
preparing the operating budgets
preparing the financial budgets
budgeting in nonmanufacturing companies

Chapter 25. Budgetary Control and Responsibility Accounting.
concept of budgetary control
static budget reports
flexible budgets
the concept of responsibility accounting
types of responsibility centres

Chapter 26. Performance Evaluation through Standard Costs.
the need for standards
setting standard costs- a difficult task
variances from standards
standard cost accounting system

Chapter 27 . Incremental Analysis and Capital Budgeting.
management's decision-making process
how incremental analysis works
types of incremental analysis
process of evaluation
e.tc

Includes indexes.

Supplement available electronically via the World Wide Web at www.wiley.com/college/weygandt