Description
Financial Accounting | 15th Edition Carl Warren EBOOK PDF Instant Download
Table of 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
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
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
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
End-of-period Spreadsheet
Reversing Entries
Chapter 5: Accounting Systems
Basic Accounting Systems
Manual Accounting Systems
Computerized Accounting Systems
E-commerce
Financial Analysis And Interpretation: Segment Analysis
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
The Periodic Inventory System
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
Estimating Inventory Cost
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
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
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
Exchanging Similar Fixed Assets
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
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
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
Chapter 14: Long-Term Liabilities:
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
Comprehensive Income
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
Spreadsheet (work Sheet) For Statement Of Cash Flows—the Indirect Method
Chapter 17: Financial Statement Analysis
Analyzing And Interpreting Financial Statements
Basic Analytical Methods
Analyzing Liquidity
Analyzing Solvency
Analyzing Profitability
Corporate Annual Reports
Unusual Items On The Income Statement
Mornin’ Joe
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
