Description
Survey of Accounting Edition 6
by Carl Warren EBOOK PDF Instant Download
Table of Contents
Preface
About the Author
Brief Contents
Contents
Ch 1: The Role of Accounting in Business
Nature of Business and Accounting
Business Activities
What Is Accounting and Its Role in Business?
Financial Statements
Accounting Concepts
Metric-Based Analysis: Return on Assets
Ch 2: Basic Accounting Systems: Cash Basis
Elements of an Accounting System
Recording a Corporation’s First Period of Operations
Financial Statements for a Corporation’s First Period of Operations
Recording a Corporation’s Second Period of Operations
Financial Statements for a Corporation’s Second Period of Operations
Metric-Based Analysis: Common-Sized Statements
Ch 3: Basic Accounting Systems: Accrual Basis
Accrual Accounting Concepts
Family Health Care’s November Transactions
The Adjustment Process
Financial Statements
Accrual and Cash Bases of Accounting
Metric-Based Analysis: Quick Ratio
Appendix
Ch 4: Accounting for Retail Operations
Nature of Retail Operations
Purchase Transactions
Sales Transactions
Freight and Sales Taxes
Dual Nature of Merchandise Transactions
Adjustments for Retail Operations
Financial Statements for a Retail Business
Metric-Based Analysis: Markup Percent
Appendix
Ch 5: 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
Metric-Based Analysis: Ratio of Cash to Monthly Cash Expenses
Ch 6: Receivables and Inventories
Classification of Receivables
Uncollectible Receivables
Direct Write-Off Method for Uncollectible Accounts
Allowance Method for Uncollectible Accounts
Inventory Classification for Retailers and Manufacturers
Inventory Cost Flow Assumptions
Comparing Inventory Costing Methods
Reporting Receivables and Inventory
Metric-Based Analysis: Accounts Receivable Turnover and Inventory Turnover
Ch 7: Fixed Assets, Natural Resources, and Intangible Assets
Nature of Fixed Assets
Accounting for Depreciation
Disposal of Fixed Assets
Natural Resources Assets
Intangible Assets
Financial Reporting for Fixed Assets and Intangible Assets
Metric-Based Analysis: Asset Turnover
Ch 8: Liabilities and Stockholders’ Equity
Financing Corporations
Current Liabilities
Bonds
Contingent Liabilities
Stock
Dividends
Stock Splits
Reporting Liabilities and Stockholders’ Equity
Financial Statement Metric-Analysis: Debt and Price-Earnings Ratios
Ch 9: Metric-Analysis of Financial Statements
Analysis of Financial Statements
Global Analysis
Component Analysis: Liquidity Metrics
Component Analysis: Solvency Metrics
Component Analysis: Profitability Metrics
Corporate Annual Reports
Appendix
Ch 10: Accounting Systems for Manufacturing Operations
Managerial Accounting
Manufacturing Operations and Costs
Cost Accounting Systems
Job Order Cost Systems for Manufacturing Operations
Job Order Cost Systems for Service Businesses
Just-in-Time Processing
Activity-Based Costing
Metric-Based Analysis: Cost per Unit
Ch 11: Cost-Volume-Profit Analysis
Cost Behavior
Cost-Volume-Profit Relationships
Cost-Volume-Profit Equations
Cost-Volume-Profit Graphs
Special Relationships
Cost-Volume-Profit Assumptions
Metric-Based Analysis: Margin of Safety
Ch 12: Differential Analysis and Product Pricing
Nature of Differential Analysis
Applying Differential Analysis
Setting Normal Product Selling Prices
Metric-Based Analysis: Contribution Margin per Unit of Production Constraint
Ch 13: Budgeting and Standard Costs
Nature and Objectives of Budgeting
Master Budget
Standards
Budgetary Performance Reporting
Direct Materials and Direct Labor Variances
Metric-Based Analysis: Process Yield and Utilization Rate
Appendix
Ch 14: Decentralized Operations
Operational Responsibility
Responsibility Accounting for Cost Centers
Responsibility Accounting for Profit Centers
Responsibility Accounting for Investment Centers
Transfer Pricing
Metric-Based Analysis: Balanced Scorecard
Ch 15: Capital Investment Analysis
Nature of Capital Investment Analysis
Methods Not Using Present Values
Methods Using Present Values
Factors That Complicate Capital Investment Analysis
Capital Rationing
Metric-Based Analysis: Financial Leverage
Appendix A: Double-Entry Accounting Systems
Appendix B: Process Cost Systems
Glossary
Subject Index
Company Index
