Description
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
