Description
Financial and Managerial Accounting Edition 10 by Belverd E. Needles EBOOK PDF Instant Download
Table of Contents
Title
Statement
Copyright
Brief Contents
Contents
Acknowledgments
About the Authors
Ch 1: Uses of Accounting Information and the Financial Statements
Learning Objectives
Concepts Underlying Accounting Measurement
Concepts Underlying Financial Position
Financial Statements
Generally Accepted Accounting Principles
Decision Makers: The Users of Accounting Information
Ethical Financial Reporting
A Look Back At: CVS Caremark
Review Problem
Chapter Review
Key Terms
Chapter Assignments
Supplement to Chapter 1: How to Read an Annual Report
Ch 2: Measurement Concepts: Recording Business Transactions
Learning Objectives
Concepts Underlying Business Transactions
Double-Entry System
Business Transaction Analysis
The Trial Balance
Recording and Posting Transactions
Ethical Financial Reporting and Business Transactions
Cash Flows and the Timing of Transactions
A Look Back At: The Boeing Company
Review Problem
Chapter Review
Key Terms
Chapter Assignments
Ch 3: Measuring Business Income: Adjusting the Accounts
Learning Objectives
Concepts Underlying Income Measurement
Concepts Underlying Accrual Accounting
The Adjustment Process
Using the Adjusted Trial Balance to Prepare Financial Statements
Adjusting Entries and the Financial Statements
Net Income: Ethical Measurment and Cash Flows
A Look Back At: Netflix, Inc.
Review Problem
Chapter Review
Key Terms
Chapter Assignments
Supplement to Chapter 3: Closing Entries and the Work Sheet
Ch 4: Foundations of Financial Reporting and the Classified Balance Sheet
Learning Objectives
Concepts Underlying Financial Reporting
Classified Balance Sheet
Using Classified Financial Statements
A Look Back At: McDonald’s corporation
Review Problem
Chapter Review
Key Terms and Ratios
Chapter Assignments
Ch 5: Accounting for merchandising Operations
Learning Objectives
Concepts Underlying Merchandising Accounting
Forms of the Income Statement
Terms of Sale
Perpetual Inventory System
Periodic Inventory System
Merchandising Transactions and the Financial Statements
The Operating Cycle and Foreign Business Transactions
A Look Back At: Walmart
Review Problem
Chapter Review
Key Terms
Chapter Assignments
Ch 6: Inventories
Learning Objectives
Concepts Underlying Inventory Accounting
Inventory Cost Under the Periodic Inventory System
Impact of Inventory Decisions
Inventory Cost Under the Perpetual Inventory System
Valuing Inventory by Estimation
Inventory and the Financial Statements
Management Issues Related to inventory
A Look Back At: Cisco Systems
Review Problem
Chapter Review
Key Terms and Ratios
Chapter Assignments
Ch 7: Cash and Internal Control
Learning Objectives
Concepts Underlying Internal Control
Internal Control over Merchandising Transactions
Cash Equivalents and Cash Control
Petty Cash Funds
Internal Control and the Financial Statements
Management Issues Related to Internal Control
A Look Back At: Subway
Review Problem
Chapter Review
Key Terms
Chapter Assignments
Ch 8: Receivables
Learning Objectives
Concepts Underlying Notes and Accounts Receivable
Uncollectible Accounts
Common Calculations for Notes Receivable
Receivables and the Financial Statements
Evaluating the Level of Accounts Receivable and Ethical Ramifications
A Look Back At: Hewlett-Packard Company
Review Problem
Chapter Review
Key Terms and Ratios
Chapter Assignments
Ch 9: Long-Term Assets
Learning Objectives
Concepts Underlying Long-Term Assets
Acquisition Cost of Property, Plant, and Equipment
Depreciation
Disposal of Depreciable Assets
Natural Resources
Intangible Assets
Management Decisions Relating to Long-Term Assets
A Look Back At: Apple Computer
Review Problem
Chapter Review
Key Terms
Chapter Assignments
Ch 10: Current Liabilities and Fair Value Accounting
Learning Objectives
Concepts Underlying Current Liabilities
Common Types of Current Liabilities
Contingent Liabilities and Commitments
Valuation Approaches to Fair Value Accounting
Applications Using Present Value
Business Issues Related to Current Liabilities
A Look Back At: Microsoft
Review Problem
Chapter Review
Key Terms and Ratios
Chapter Assignments
Ch 11: Long-Term Liabilities
Learning Objectives
Concepts Underlying Long-Term Liabilities
The Nature of Bonds
Accounting for the Issuance of Bonds
Using Present Value to Value a Bond
Amortization of Bond Discounts and Premiums
Retirement and Conversion of Bonds
Other Bonds Payable Issues
Long-Term Leases
Pension Liabilities
Long-Term Liabilities and the Financial Statements
Management Issues Related to Long-Term Debt Financing
A Look Back At: McDonald’s
Review Problem
Chapter Review
Key Terms and Ratios
Chapter Assignments
Ch 12: Stockolders’ Equity
Learning Objectives
Concepts Underlying the Corporate Form of Business
Components of Stockholders’ Equity
Issuance of Common Stock
Accounting for Treasury Stock
Accounting for Cash Dividends
Stock Dividends and Stock Splits
The Statement of Stockholders’ Equity and Book Value per Share
Evaluating Dividend Policies, Company Performance, and Stock Options
A Look Back At: Google, Inc.
Review Problem
Chapter Review
Key Terms and Ratios
Chapter Assignments
Ch 13: The Statement of Cash Flows
Learning Objectives
Concepts Underlying the Statement of Cash Flows
Step 1: Determining Cash Flows from Operating Activities
Step 2: Determining Cash Flows from Investing Activities
Step 3: Determining Cash Flows from Financing Activities
Step 4: Preparing the Statement of Cash Flows
Cash Flows and the Financial Statements
Analyzing Cash Flows
A Look Back At: Amazon.com, Inc.
Review Problem
Chapter Review
Key Terms and Ratios
Chapter Assignments
Supplement to Ch 13: The Direct Method of Preparing the Statement of Cash Flows
Ch 14: Financial Statement Analysis
Learning Objectives
Concepts Underlying Financial Performance Measurement
Tools and Techniques of Financial Analysis
Financial Statement Analysis and Performance Assessment
Evaluating Quality of Earnings
A Look Back At: Starbucks Corporation
Review Problem
Chapter Review
Key Terms and Ratios
Chapter Assignments
Ch 15: Managerial Accounting and Cost Concepts
Learning Objectives
The Role of Managerial Accounting
Concepts Underlying Costs
Inventory Accounts in Manufacturing Organizations
Financial Statements and the Reporting of Costs
Measurement of Product Costs
Managerial Accounting and the Management Process
Standards of Ethical Conduct
TriLevel Problem
Chapter Review
Key Terms
Chapter Assignments
Ch 16: Costing Systems: Job Order Costing
Learning Objectives
Concepts Underlying Product Costing Systems
Job Order Costing in a Manufacturing Company
A Job Order Cost Card and the Computation of Unit Cost
Cost Allocation
Product Unit Cost Information and the Management Process
TriLevel Problem
Chapter Review
Key Terms
Chapter Assignments
Ch 17: Costing Systems: Process Costing
Learning Objectives
Concepts Underlying the Process Costing System
Patterns of Product Flows and Cost Flow Methods
Computing Equivalent Production
Preparing a Process Cost Report Using the FIFO Costing Method
Preparing a Process Cost Report Using the Average Costing Method
The Management Process and the Process Costing System
Chapter Review
Key Terms
Chapter Assignments
Ch 18: Value-Based Systems: Activity-Based Costing and Lean Accounting
Learning Objectives
Concepts Underlying Value-Based Systems
Activity-Based Management
The New Operating Environment and Lean Operations
Backflush Costing
Management Tools for Continuous Improvement
TriLevel Problem
Chapter Review
Key Terms
Chapter Assignments
Ch 19: Cost-Volume-Profit Analysis
Learning Objectives
Concepts Underlying Cost Behavior
Mixed Costs and the Contribution Margin Income Statement
Cost-Volume-Profit Analysis
Breakeven Analysis
Using CVP Analysis to Plan Future Sales, Costs, and Profits
TriLevel Problem
Chapter Review
Key Terms
Chapter Assignments
Ch 20: The Budgeting Process
Learning Objectives
Concepts Underlying the Budgeting Process
Preparation of a Master Budget
Operating Budgets
Financial Budgets
Budgeting and the Management Process
TriLevel Problem
Chapter Review
Key Terms
Chapter Assignments
Ch 21: Flexible Budgets and Performance Analysis
Learning Objectives
Concepts Underlying Performance Analysis
Performance Evaluation of Cost Centers and Profit Centers
Performance Evaluation of Investment Centers
Performance Measurement
Performance Incentives and Goals
TriLevel Problem
Chapter Review
Key Terms and Ratios
Chapter Assignments
Ch 22: Standard Costing and Variance Analysis
Learning Objectives
Concepts Underlying Standard Costing
Variance Analysis
Computing and Analyzing Direct Materials Variances
Computing and Analyzing Direct Labor Variances
Computing and Analyzing Overhead Variances
Using Cost Variances to Evaluate Managers’ Performance
TriLevel Problem
Chapter Review
Key Terms
Chapter Assignments
Ch 23: Short-Run Decision Analysis
Learning Objectives
Concepts Underlying Decision Analysis
Incremental Analysis for Outsourcing Decisions
Incremental Analysis for Special Order Decisions
Incremental Analysis for Segment Profitability Decisions
Incremental Analysis for Sales Mix Decisions
Incremental Analysis for Sell-or-Process-Further Decisions
The Management Process
TriLevel Problem
Chapter Review
Key Terms and Ratios
Chapter Assignments
Ch 24: Capital Investment Analysis
Learning Objectives
Concepts Underlying Long-Term Decision Analysis
Capital Investment Analysis Measures and Methods
The Net Present Value Method
Other Methods of Capital Investment Analysis
The Management Process
TriLevel Problem
Chapter Review
Key Terms and Ratios
Chapter Assignments
Ch 25: Pricing Decisions, Including Target Costing and Transfer Pricing
Learning Objectives
Concepts Underlying Pricing Decisions
Economic Pricing Concepts
Cost-Based Pricing Methods
Pricing Based on Target Costing
Pricing for Internal Providers of Goods and Services
Pricing and the Management Process
TriLevel Problem
Chapter Review
Key Terms
Chapter Assignments
Ch 26: Quality Management and Measurement
Learning Objectives
Concepts Underlying Quality
Recognition of Quality
Financial and Nonfinancial Measures of Quality
Measuring Quality: An Illustration
The Role of Management Information Systems in Quality Management
TriLevel Problem
Chapter Review
Key Terms
Chapter Assignments
Appendix A: Accounting for Unincorporated Businesses
Appendix B: Accounting for Investments
Appendix C: The Time Value of Money
Endnotes
Glossary
Company Name Index
Subject Index
ES-2
ES-3
ES-4
