Financial Accounting Fifth Canadian Edition 5E Horngren EBOOK PDF Instant Download


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Financial Accounting, Fifth Canadian Edition by Charles T. Horngren (Author), C. William Thomas (Author), Greg Berberich (Author), Catherine Seguin (Author) Walter T. Harrison Jr. (Author)
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Table of Content

Chapter 1 The Financial Statements
• Explain Why Accounting Is the Language of Business
• Explain Accounting’s Conceptual Framework and Underlying Assumptions
• Describe the Purpose of Each Financial Statement and Explain the Elements of Each One
• Explain the Relationships Among the Financial Statements
• Make Ethical Business Decisions
Chapter 2 Recording Business Transactions
• Describe Common Types of Accounts
• Record the Impact of Business Transactions on the Accounting Equation
• Record the Impact of Business Transactions in T-Accounts
• Record Business Transactions in the Journal and Post Them to the Ledger
• Prepare a Trial Balance
Chapter 3 Accrual Accounting and the Financial Statements
• Explain How Accrual Accounting Differs From Cash-Basis Accounting
• Apply the Revenue and Expense Recognition Principles
• Record Adjusting Journal Entries
• Prepare the Financial Statements
• Record Closing Journal Entries
• Analyze and Evaluate a Company’s Debt-Paying Ability
Chapter 4 Internal Control and Cash
• Describe Fraud and Its Impact
• Explain the Objectives and Components of Internal Control
• Prepare and Use a Bank Reconciliation
• Apply Internal Controls to Cash Receipts and Cash Payments
• Construct and Use a Budget to Manage Cash
Chapter 5 Short-Term Investments and Receivables
• Account for Short-Term Investments
• Account for and Control Receivables
• Estimate and Account for Uncollectible Accounts Receivables
• Account for Notes Receivable
• Explain How to Improve Cash Flows From Sales and Receivables
• Evaluate a Company’s Liquidity
Chapter 6 Inventory and Cost of Goods Sold
• Account for Inventory Using the Perpetual and Periodic Inventory Systems
• Explain and Apply Three Inventory Costing Methods
• Explain How Accounting Standards Apply to Inventories
• Analyze and Evaluate Gross Profit and Inventory Turnover
• Use the Cost-of-Goods-Sold (COGS) Model to Make Management Decisions
• Analyze How Inventory Errors Affect the Financial Statements
Chapter 7 Property, Plant, and Equipment, and Intangible Assets
• Describe the Types of Tangible and Intangible Assets a Business May Own
• Measure and Account for the Cost of Property, Plant, and Equipment
• Calculate and Record Depreciation on Property, Plant, and Equipment
• Explain Additional Topics in Accounting for Long-Lived Tangible Assets
• Account for Intangible Assets
• Interpret Tangible and Intangible Asset Activities on the Statement of Cash Flows
Chapter 8 Long-Term Investments and the Time Value of Money
• Analyze and Report Non-strategic Investments
• Analyze and Report Investments in Affiliated Companies Using the Equity Method
• Analyze and Report Controlling Interests in Other Corporations Using Consolidated Financial Statements
• Analyze and Report Long-Term Investments in Bonds
• Report Investing Activities on the Statement of Cash Flows
• Explain the Impact of the Time Value of Money on Certain Types of Investments
Chapter 9 Liabilities
• Explain and Account for Current Liabilities
• Explainthe Types, Features, and Pricing of Bonds Payable
• Calculate and Account for Interest Expense on Bonds Payable
• Explain the Advantages and Disadvantages of Financing with Debt Versus Equity
• Analyze and Evaluate a Company’s Debt-Paying Ability
• Describe Other Types of Long-Term Liabilities
• Report Liabilities on the Balance Sheet
Chapter 10 Shareholders’ Equity
• Explain the Main Features of a Corporation
• Account for the Issuance of Shares
• Explain Why a Company Repurchases Shares
• Account for Retained Earnings, Dividends, and Stock Splits
• Distinguish Between Fair Value and Book Value per Share
• Evaluate a Company’s Return on Equity Using DuPont Analysis
• Report Equity Transactions and Events in the Financial Statements
Chapter 11 The Income Statement, the Statement of Comprehensive Income, and the Statement of Shareholders’ Equity
• Evaluate the Quality of Earnings
• Account for Other Items on the Income Statement
• Compute Earnings per Share
• Analyze the Statement of Comprehensive Income and the Statement of Changes in Shareholders’ Equity
• Differentiate Between Management’s and the Auditor’s Responsibilities in Financial Reporting
Chapter 12 The Statement of Cash Flows
• Explain the Uses of the Statement of Cash Flows
• Explain and Classify Cash Flows from Operating, Investing, and Financing Activities
• Prepare a Statement of Cash Flows Using the Indirect Method of Determining Cash Flows from Operating Activities
Chapter 13 Financial Statement Analysis
• Perform Horizontal Analysis
• Perform Vertical Analysis
• Prepare Common-Size Financial Statements
• Use the Statement of Cash Flows in Decision Making
• Use Ratios to Make Business Decisions