Opis: Financial Accounting - Jane L. Reimers, J Reimers

This text offers an ideal introduction to a course in Financial Accounting. It follows a traditional organization for a course combining both "preparer" and "user" approaches. Focusing on 4 key areas that are important to any business: Corporate Governance, Risk and Control, Ethics and Fundamentals, Jane L. Reimers carefully integrates recent changes in the post-Enron business environment AND presents strong accounting fundamentals, enabling students to grasp a true understanding of the Financial Accounting world. "Financial Accounting" is also accompanied by a rich resource package for both students and lecturers.FINANCIAL ACCOUNTING Getting Started: Your Business IQ What's Your Business IQ? Chapter 1: The Link Between Business and Accounting 1.1 What is Accounting and Why is it Important to Business? 1.2 Using Financial Reports to Make Decisions 1.3 The Accounting Equation and the Basic Financial Statements 1.4 Financial Statement Analysis 1.5 Business Risks and Controls 1.6 Let's Go for a Test Drive 1.7 Rapid Review Chapter 2: Preparing Financial Statements and Analyzing Business Transactions 2.1 Objectives, Assumptions, and Qualifies of Financial Reporting 2.2 A Closer Look at the Balance Sheet 2.3 A Closer Look at the Income Statement 2.4 A Closer Look at the Statement of Changes in Shareholders' Equity 2.5 Cash Flows 2.6 Notes to the Financial Statements 2.7 A Summary of the Assumptions, Principles, and Constraints in Financial Reporting 2.8 Business Transactions and the Financial Statements 2.9 Financial Statement Analysis: The Current Ratio 2.10 Business Risk and Internal Controls 2.11 Let's Go for a Test Drive 2.12 Rapid Review Chapter 3: The Accounting Information System and the Accounting Cycle 3.1 Keeping Track of Business Transactions 3.2 Using Debits and Credits to Record Transactions 3.3 The Accounting Cycle 3.4 Recording and Posting Transactions and Preparing a Trial Balance 3.5 Financial Statement Analysis 3.6 Business Risks and Controls 3.7 Let's Go for a Test Drive 3.8 Rapid Review Chapter 4: Accrual Basis Accounting and the Accounting Cycle 4.1 Measuring Income - Recording Revenues and Expense 4.2 Timing Differences 4.3 Making Adjusting Entries and Preparing the Financial Statements 4.4 Closing the Revenue and Expense Accounts 4.5 Financial Statement Analysis 4.6 Business Risks and Controls 4.7 Let's Go for a Test Drive 4.8 Rapid Review Chapter 5: Accounting for Merchandising Operations 5.1 Merchandising firms 5.2 Acquiring Merchandise for Sale 5.3 Sale of Merchandise 5.4 Recording Inventory: Perpetual versus Periodic Recordkeeping 5.5 Multi-step Income Statement 5.6 Financial Statement Analysis-Gross Profit Ratio and Profit Margin Ratio 5.7 Business Risks and Internal Controls 5.8 Let's Go for a Test Drive. 5.9 Rapid Review Chapter 6: Reporting and Analyzing Inventory 6.1 Determining What Belongs in the Inventory 6.2 Inventory Cost Flow Assumptions 6.3 How Cost Flow Assumptions Affect Financial Statements 6.4 Complications in Valuing Inventory-Lower-of-cost-or-market Rule 6.5 Financial Statement Analysis: Inventory Turnover 6.6 Business Risk and Control: Inventory 6.7 Let's Go for a Test Drive 6.8 Rapid Review 6.9 The mechanics Chapter 7: Cash, Accounts Receivable, and Bad Debt Expense 7.1 Accounts Receivable and Bad Debt Expense 7.2 Accounting for Credit Card Sales 7.3 Notes Receivable 7.4 Controlling Cash 7.5 Reporting Case 7.6 Analyzing Accounts Receivable with Ratio Analysis 7.7 Business Risk and Control 7.8 Let's Go for a Test Drive 7.9 Rapid Review Chapter 8: Reporting and Interpreting Long-term Operational Assets 8.1 Acquiring Plant Assets 8.2 Using Long-term Tangible Assets: Depreciation and Depletion 8.3 Using Intangible Assets: Amortization 8.4 Changes after the Purchase of the Asset 8.5 Selling Long-term Assets 8.6 Presentation of Long-term Assets of the Financial Statements 8.7 Financial Statement Analysis - Return on Assets and Asset Turnover 8.8 Business Risk and Control 8.9 Let's Go for a Test Drive 8.10 Rapid Review Chapter 9: Reporting and Understanding Liabilities 9.1 Definitely Determinable Liabilities 9.2 Estimated Liabilities 9.3 Long-term Notes Payable and Mortgages 9.4 Long-Term Liabilities: Raising Money by Issuing Bonds 9.6 Financial Statement Analysis - Financial Leverage and Debt Ratios 9.8 Business Risk and Controls - Long-Term Debt 9.9 Let's Go for a Test Drive 9.10 Rapid Review Chapter 10: Reporting and Understanding Shareholders' Equity 10.1 Components of Shareholders' Equity in a Corporation - Contributed Capital 10.2 Cash Dividends 10.3 Treasury Stock 10.4 Stock Dividends and Stock Splits 10.5 Retained Earnings 10.6 Financial Statement Analysis 10.7 Business Risk and Control 10.7a. Owners' Risks 10.8 Let's Go for a Test Drive Chapter 11: More About the Statement of Cash Flows 11.1 Categories of Cash Flows 11.2 Accrual-Basis Accounting Versus Cash-Basis Accounting 11.3 Overview of the Two Methods of Preparing and Presenting the Statement of ash Flows 11.4 Statement of Cash Flows - Indirect Method 11.5 Cash Flows from Operating Activities - Direct Method 11.6 Cash from Investing and Financing Activities 11.7 Putting it all Together to Prepare the Statement of Cash Flows 11.8 Financial Statement Analysis - Using Cash Flows to Evaluate Performance 11.9 Business Risk and Control 11.10 Let's Go for a Test Drive 11.11 Rapid Review Chapter 12: More About Financial Statement Analysis 12.1 Accounting as an element of strategy 12.2 General analysis 12.3 Comparative analysis 12.4 Ratio analysis 12.5 Financial Statement Analysis Comprehensive Problem 12.6 Let's Go for a Test Drive 12.7 Rapid Review Chapter 13: Quality of Earnings and Corporate Governance 13.1 Why are Earnings Important? 13.2 The Quality of Earnings 13.3 Common Ways to Manipulate Earnings 13.4 What We Learned from the Scandals of the Early 2000s 13.5 The Sarbanes-Oxley Act of 2002 13.6 Evaluating Corporate Governance 13.7 Let's Take a Test Drive 13.8 Rapid Review

Szczegóły: Financial Accounting - Jane L. Reimers, J Reimers

Tytuł: Financial Accounting
Autor: Jane L. Reimers, J Reimers
Producent: Prentice Hall
ISBN: 9780131492011
Rok produkcji: 2005
Ilość stron: 840
Oprawa: Twarda
Waga: 1.93 kg

Recenzje: Financial Accounting - Jane L. Reimers, J Reimers