Accounting principles /
Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel.
- 7th ed.
- Hoboken, NJ : John Wiley, c2005.
- 1 v. (various pagings) : col. ill. ; 29 cm.
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