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Accounting 27th Edition by Carl Warren EBOOK PDF Instant Download

Table of Contents

Brief Contents

The Warren Vision

Features

Instructor Resources

Student Resources

Acknowledgments

About the Authors

Contents

Chapter 1: Introduction to Accounting and Business

Nature of Business and Accounting

Generally Accepted Accounting Principles

The Accounting Equation

Business Transactions and the Accounting Equation

Financial Statements

Financial Analysis and Interpretation: Ratio of Liabilities to Owner’s Equity

At a Glance 1

Illustrative Problem

Key Terms

Discussion Questions

Practice Exercises

Exercises

Problems: Series A

Problems: Series B

Continuing Problem

Cases & Projects

Chapter 2: Analyzing Transactions

Using Accounts to Record Transactions

Double-Entry Accounting System

Journalizing and Posting to Accounts

Trial Balance

Financial Analysis and Interpretation: Horizontal Analysis

At a Glance 2

Illustrative Problem

Key Terms

Discussion Questions

Practice Exercises

Exercises

Problems: Series A

Problems: Series B

Continuing Problem

Cases & Projects

Chapter 3: The Adjusting Process

Nature of the Adjusting Process

Adjusting Entries for Accruals

Adjusting Entries for Deferrals

Adjusting Entries for Depreciation

Summary of Adjusting Process

Adjusted Trial Balance

Financial Analysis and Interpretation: Vertical Analysis

At a Glance 3

Illustrative Problem

Key Terms

Discussion Questions

Practice Exercises

Exercises

Problems: Series A

Problems: Series B

Continuing Problem

Cases & Projects

Chapter 4: Completing the Accounting Cycle

Flow of Accounting Information

Financial Statements

Closing Entries

Accounting Cycle

Illustration of the Accounting Cycle

Fiscal Year

Financial Analysis and Interpretation: Working Capital and Current Ratio

Appendix 1: End-of-Period Spreadsheet

Appendix 2: Reversing Entries

At a Glance 4

Illustrative Problem

Key Terms

Discussion Questions

Practice Exercises

Exercises

Problems: Series A

Problems: Series B

Continuing Problem

Comprehensive Problem 1

Cases & Projects

Chapter 5: Accounting Systems

Basic Accounting Systems

Manual Accounting Systems

Computerized Accounting Systems

E-Commerce

Financial Analysis and Interpretation: Segment Analysis

At a Glance 5

Illustrative Problem

Key Terms

Discussion Questions

Practice Exercises

Exercises

Problems: Series A

Problems: Series B

Cases & Projects

Chapter 6: Accounting for Merchandising Businesses

Nature of Merchandising Businesses

Merchandising Transactions

The Adjusting Process

Financial Statements for a Merchandising Business

Financial Analysis and Interpretation: Asset Turnover

Appendix: The Periodic Inventory System

At a Glance 6

Illustrative Problem

Key Terms

Discussion Questions

Practice Exercises

Exercises

Problems: Series A

Problems: Series B

Comprehensive Problem 2

Cases & Projects

Chapter 7: Inventories

Control of Inventory

Inventory Cost Flow Assumptions

Inventory Costing Methods under a Perpetual Inventory System

Inventory Costing Methods under a Periodic Inventory System

Comparing Inventory Costing Methods

Reporting Merchandise Inventory in the Financial Statements

Financial Analysis and Interpretation: Inventory Turnover and Days’ Sales in Inventory

Appendix: Estimating Inventory Cost

At a Glance 7

Illustrative Problem

Key Terms

Discussion Questions

Practice Exercises

Exercises

Problems: Series A

Problems: Series B

Cases & Projects

Chapter 8: Internal Control and Cash

Sarbanes-Oxley Act

Internal Control

Cash Controls over Receipts and Payments

Bank Accounts

Bank Reconciliation

Special-Purpose Cash Funds

Financial Statement Reporting of Cash

Financial Analysis and Interpretation: Ratio of Cash to Monthly Cash Expenses

At a Glance 8

Illustrative Problem

Key Terms

Discussion Questions

Practice Exercises

Exercises

Problems: Series A

Problems: Series B

Cases & Projects

Chapter 9: Receivables

Classification of Receivables

Uncollectible Receivables

Direct Write-Off Method for Uncollectible Accounts

Allowance Method for Uncollectible Accounts

Comparing Direct Write-Off and Allowance Methods

Notes Receivable

Reporting Receivables on the Balance Sheet

Financial Analysis and Interpretation: Accounts Receivable Turnover and Days’ Sales in Receivables

At a Glance 9

Illustrative Problem

Key Terms

Discussion Questions

Practice Exercises

Exercises

Problems: Series A

Problems: Series B

Cases & Projects

Chapter 10: Long-Term Assets: Fixed and Intangible

Nature of Fixed Assets

Accounting for Depreciation

Disposal of Fixed Assets

Natural Resources

Intangible Assets

Financial Reporting for Long-Term Assets: Fixed and Intangible

Financial Analysis and Interpretation: Fixed Asset Turnover Ratio

Appendix: Exchanging Similar Fixed Assets

At a Glance 10

Illustrative Problem

Key Terms

Discussion Questions

Practice Exercises

Exercises

Problems: Series A

Problems: Series B

Cases & Projects

Chapter 11: Current Liabilities and Payroll

Current Liabilities

Payroll and Payroll Taxes

Accounting Systems for Payroll and Payroll Taxes

Employees’ Fringe Benefits

Contingent Liabilities

Financial Analysis and Interpretation: Quick Ratio

At a Glance 11

Illustrative Problem

Key Terms

Discussion Questions

Practice Exercises

Exercises

Problems: Series A

Problems: Series B

Comprehensive Problem 3

Cases & Projects

Chapter 12: Accounting for Partnerships and Limited Liability Companies

Proprietorships, Partnerships, and Limited Liability Companies

Forming a Partnership and Dividing Income

Partner Admission and Withdrawal

Liquidating Partnerships

Statement of Partnership Equity

Financial Analysis and Interpretation: Revenue per Employee

At a Glance 12

Illustrative Problem

Key Terms

Discussion Questions

Practice Exercises

Exercises

Problems: Series A

Problems: Series B

Cases & Projects

Chapter 13: Corporations: Organization, Stock Transactions, and Dividends

Nature of a Corporation

Stockholders’ Equity

Paid-In Capital from Stock

Accounting for Dividends

Stock Splits

Treasury Stock Transactions

Reporting Stockholders’ Equity

Financial Analysis and Interpretation: Earnings per Share

At a Glance 13

Illustrative Problem

Key Terms

Discussion Questions

Practice Exercises

Exercises

Problems: Series A

Problems: Series B

Cases & Projects

Chapter 14: Long-Term Liabilities: Bonds and Notes

Financing Corporations

Nature of Bonds Payable

Accounting for Bonds Payable

Installment Notes

Reporting Long-Term Liabilities

Financial Analysis and Interpretation: Times Interest Earned Ratio

Appendix 1: Present Value Concepts and Pricing Bonds Payable

Appendix 2: Interest Rate Method of Amortization

At a Glance 14

Illustrative Problem

Key Terms

Discussion Questions

Practice Exercises

Exercises

Problems: Series A

Problems: Series B

Cases & Projects

Chapter 15: Investments and Fair Value Accounting

Why Companies Invest

Accounting for Debt Investments

Accounting for Equity Investments

Valuing and Reporting Investments

Fair Value Accounting

Financial Analysis and Interpretation: Dividend Yield

Appendix: Comprehensive Income

At a Glance 15

Illustrative Problem

Key Terms

Discussion Questions

Practice Exercises

Exercises

Problems: Series A

Problems: Series B

Comprehensive Problem 4

Cases & Projects

Chapter 16: Statement of Cash Flows

Reporting Cash Flows

Preparing the Statement of Cash Flows-The Indirect Method

Preparing the Statement of Cash Flows-The Direct Method

Financial Analysis and Interpretation: Free Cash Flow

Appendix: Spreadsheet (Work Sheet) for Statement of Cash Flows-The Indirect Method

At a Glance 16

Illustrative Problem

Key Terms

Discussion Questions

Practice Exercises

Exercises

Problems: Series A

Problems: Series B

Cases & Projects

Chapter 17: Financial Statement Analysis

Analyzing and Interpreting Financial Statements

Basic Analytical Methods

Analyzing Liquidity

Analyzing Solvency

Analyzing Profitability

Corporate Annual Reports

Appendix: Unusual Items on the Income Statement

At a Glance 17

Illustrative Problem

Key Terms

Discussion Questions

Practice Exercises

Exercises

Problems: Series A

Problems: Series B

Cases & Projects

Chapter 18: Introduction to Managerial Accounting

Managerial Accounting

Manufacturing Operations: Costs and Terminology

Sustainability and Accounting

Financial Statements for a Manufacturing Business

At a Glance 18

Illustrative Problem

Key Terms

Discussion Questions

Practice Exercises

Exercises

Problems: Series A

Problems: Series B

Cases & Projects

Chapter 19: Job Order Costing

Cost Accounting Systems Overview

Job Order Cost Systems for Manufacturing Businesses

Job Order Costing for Decision Making

Job Order Cost Systems for Service Businesses

At a Glance 19

Illustrative Problem

Key Terms

Discussion Questions

Practice Exercises

Exercises

Problems: Series A

Problems: Series B

Cases & Projects

Chapter 20: Process Cost Systems

Process Cost Systems

Cost of Production Report

Journal Entries for a Process Cost System

Using the Cost of Production Report for Decision Making

Lean Manufacturing

Appendix: Average Cost Method

At a Glance 20

Illustrative Problem

Key Terms

Discussion Questions

Practice Exercises

Exercises

Problems: Series A

Problems: Series B

Cases & Projects

Chapter 21: Cost-Volume-Profit Analysis

Cost Behavior

Cost-Volume-Profit Relationships

Mathematical Approach to Cost-Volume-Profit Analysis

Graphic Approach to Cost-Volume-Profit Analysis

Special Cost-Volume-Profit Relationships

Appendix: Variable Costing

At a Glance 21

Illustrative Problem

Key Terms

Discussion Questions

Practice Exercises

Exercises

Problems: Series A

Problems: Series B

Cases & Projects

Chapter 22: Budgeting

Nature and Objectives of Budgeting

Budgeting Systems

Master Budget

Operating Budgets

Financial Budgets

At a Glance 22

Illustrative Problem

Key Terms

Discussion Questions

Practice Exercises

Exercises

Problems: Series A

Problems: Series B

Cases & Projects

Chapter 23: Evaluating Variances from Standard Costs

Standards

Budgetary Performance Evaluation

Direct Materials and Direct Labor Variances

Factory Overhead Variances

Recording and Reporting Variances from Standards

Nonfinancial Performance Measures

At a Glance 23

Illustrative Problem

Key Terms

Discussion Questions

Practice Exercises

Exercises

Problems: Series A

Problems: Series B

Comprehensive Problem 5

Cases & Projects

Chapter 24: Decentralized Operations

Centralized and Decentralized Operations

Responsibility Accounting for Cost Centers

Responsibility Accounting for Investment Centers

Transfer Pricing

At a Glance 24

Illustrative Problem

Key Terms

Discussion Questions

Practice Exercises

Exercises

Problems: Series A

Problems: Series B

Cases & Projects

Chapter 25: Differential Analysis, Product Pricing, and Activity-Based Costing

Differential Analysis

Setting Normal Product Selling Prices

Production Bottlenecks

Activity-Based Costing

Appendix: Total and Variable Cost Concepts to Setting Normal Price

At a Glance 25

Illustrative Problem

Key Terms

Discussion Questions

Practice Exercises

Exercises

Problems: Series A

Problems: Series B

Cases & Projects

Chapter 26: Capital Investment Analysis

Nature of Capital Investment Analysis

Methods Not Using Present Values

Methods Using Present Values

Additional Factors in Capital Investment Analysis

Capital Rationing

At a Glance 26

Illustrative Problem

Key Terms

Discussion Questions

Practice Exercises

Exercises

Problems: Series A

Problems: Series B

Cases & Projects

Mornin’ Joe

Financial Statements for Mornin’ Joe

Financial Statements for Mornin’ Joe International

Appendices

Appendix A: Interest Tables

Appendix B: International Financial Reporting Standards (IFRS)

Appendix C: Revenue Recognition

Appendix D: Selected Excerpts from Nike Inc., Form 10-K for the Fiscal Year Ended May 31, 2016

Glossary

Index