book

Accounting All-in-One For Dummies

by Ken Boyd, Lita Epstein, Mark P. Holtzman, Frimette Kass-shraibman, Maire Loughran, Vijay S. Sampath, John A. Tracy, Tage C. Tracy, Jill Gilbert Welytok

March 2014

Beginner to intermediate

744 pages

18h 7m

English

For Dummies

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Introduction
About This BookFoolish AssumptionsIcons Used in This BookBeyond the BookWhere to Go from Here
Book I: Setting Up Your Accounting System
Chapter 1: Grasping Bookkeeping and Accounting Basics
Knowing What Bookkeeping and Accounting Are All AboutDistinguishing between bookkeeping and accountingTaking a panoramic view of bookkeeping and accountingWrapping Your Brain around the Accounting CycleWorking the Fundamental Accounting Equation
Chapter 2: Outlining Your Financial Road Map with a Chart of Accounts
Getting to Know the Chart of AccountsConnecting the chart of accounts to financial statementsOrganizing the accountsBalancing transactionsSetting Up Your Chart of AccountsMulling Over Debits versus CreditsUnderstanding Double-Entry AccountingRevisiting the balance sheet equationRecording journal entriesFiguring out a complex journal entry
Chapter 3: Using Journal Entries and Ledgers
Keeping a JournalUsing journals to record cash transactionsRecording accrual transactionsExploring other journalsChecking out examples of common journal entriesBringing It All Together in the LedgerRealizing what a ledger isPosting to the ledgersViewing an example of a general ledgerRecognizing the purpose of the trial balancePutting Accounting Software to Work for You
Chapter 4: Choosing an Accounting Method
Distinguishing between Cash and Accrual BasisThe cash basisThe accrual basisSorting through Standards for Other Types of AccountingManagerial accountingNot-for-profit accountingGovernmental accountingInternational accountingConsidering the Conceptual Framework of Financial AccountingThe objective of financial reportingCharacteristics of accounting informationElements of the financial statementsFinancial statement measurements
Book II: Recording Accounting Transactions
Chapter 1: Keeping the Books
Analyzing the Effect of Business TransactionsRevisiting the fundamental accounting equationGetting familiar with accountsDefining debits and creditsKnowing more about the transaction methodologyManaging Your Bookkeeping and Accounting SystemCategorizing your financial information: The chart of accountsStandardizing source document forms and processing proceduresHiring competent personnelEnforcing strong internal controlsWrapping Up with End-of-Period ProceduresTidying up the booksLeaving good audit trailsStaying alert for unusual events and developmentsDesigning truly useful reports for managers
Chapter 2: Tracking Purchases
Keeping Track of InventoryEntering initial costManaging inventory and its valueBuying and Monitoring SuppliesStaying on Top of Your BillsSegregating duties to prevent theftTaking advantage of discounts
Chapter 3: Counting Your Sales
Collecting on Cash SalesDiscovering the value of sales receiptsRecording cash transactions in the booksSelling on CreditDeciding whether to offer store creditRecording store credit transactions in the booksProving Out the Cash RegisterTracking Sales DiscountsRecording Sales Returns and AllowancesMonitoring Accounts ReceivableAccepting Your Losses

Chapter 4: Processing Employee Payroll and Benefits
Staffing Your BusinessCompleting government formsPicking pay periodsDetermining wage and salary typesCollecting Employee TaxesSorting out Social Security taxMaking sense of Medicare taxFiguring out federal withholding taxSettling up state and local withholding taxesDetermining Net PaySurveying Your Benefits OptionsTax-exempt benefitsTaxable benefitsDealing with cafeteria plansPreparing Payroll and Posting It in the BooksCalculating payroll for hourly employeesDoling out funds to salaried employeesTotaling up for commission checksPutting it together to prepare payrollDepositing Employee Taxes
Chapter 5: Computing and Reporting Payroll Taxes
Paying Employer Taxes on Social Security and MedicareFiling Form 941Knowing how often to fileCompleting Unemployment Reports and Paying Unemployment TaxesHow states calculate the FUTA tax rateCalculating FUTA taxFiling and paying unemployment taxes to state governmentsCarrying Workers’ Compensation InsuranceMaintaining Employee Records
Book III: Adjusting and Closing Entries
Chapter 1: Depreciating Your Assets
Defining DepreciationKnowing what you can and can't depreciateFiguring out the useful life of a fixed assetDelving into cost basisEvaluating Your Depreciation OptionsWalking through the straight-line methodAccelerating by using declining balanceCalculating sum-of-the-years’-digitsUsing the units-of-production methodSeeing how the methods compareFiguring partial year depreciationTackling Taxes and DepreciationSection 179MACRS
Chapter 2: Paying and Collecting Interest
Deciphering Types of InterestSimple interestCompound interestHandling Interest IncomeDelving into Loans and Interest ExpensesShort-term debtLong-term debt
Chapter 3: Proving Out the Cash
Why Prove Out the Cash?Making Sure Ending Cash Is RightClosing the Cash JournalsFinalizing cash receiptsFinalizing cash outlaysUsing a Temporary Posting Journal
Chapter 4: Reconciling Accounts and Closing Journal Entries
Reconciling Bank AccountsTracking down reconciling itemsUsing a computerized systemPosting Adjustments and CorrectionsPrepping to Close: Checking for Accuracy and Tallying Things UpPaying attention to initial transaction detailsSummarizing journal entriesAnalyzing summary resultsPlanning for cash flowPosting to the General LedgerChecking Out Computerized Journal Records
Chapter 5: Checking Your Accuracy
Working with a Trial BalanceConducting your trial balanceDealing with trial balance errorsTesting Your Balance by Using Computerized Accounting SystemsDeveloping a Financial Statement WorksheetReplacing Worksheets with Computerized Reports
Chapter 6: Adjusting the Books
Adjusting All the Right AreasDepreciating assetsAllocating prepaid expensesCounting inventoryAllowing for bad debtsRecognizing unpaid salaries and wagesTesting an Adjusted Trial Balance
Book IV: Preparing Income Statements and Balance Sheets
Chapter 1: Brushing Up on Accounting Standards
Exploring the Origins of Accounting StandardsRecognizing the Role of the American Institute of Certified Public Accountants (AICPA)Tying together regulators for audits of publicly traded companiesASB audit and attestation standardsAICPA Code of Professional ConductChecking Out the U.S. Securities and Exchange Commission (SEC)Getting to Know the Financial Accounting Standards Board (FASB)Understanding generally accepted accounting principles (GAAP)Looking online for FASB standardsPick a standard: Domestic or international
Chapter 2: Preparing an Income Statement and Considering Profit
Understanding the Nature of ProfitChoosing the Income Statement FormatDeciding What to Disclose in the Income StatementConsidering expense disclosurePresenting the right amount of expense informationExamining How Sales and Expenses Change Assets and LiabilitiesSizing up a business's financial conditionNoting how accounting transactions affect the income statement and balance sheetConsidering the Diverse Financial Effects of Making a ProfitIntroducing T-accountsCombining activity into one journal entryExplaining additional transactions related to profitReporting Extraordinary Gains and LossesSegregating the income statementConsidering business disruptionsQuestioning whether activity is truly unusualCorrecting Common Misconceptions about ProfitClearing up profit misconceptionsComparing to industry standardsWaving the red flag when you see revenue and credit sales increase
Chapter 3: Assessing the Balance Sheet’s Asset Section
Homing in on Historic CostDiscovering What Makes an Asset CurrentCashShort-term investmentsAccounts receivableNotes receivableInventoryPrepaid expensesKeeping Track of Noncurrent (Long-Term) AssetsMeeting the tangibles: Property, plant, and equipment (PP&E)Investigating intangible assetsExploring the Asset Section of the Balance Sheet
Chapter 4: Digging for Debt in the Balance Sheet’s Liabilities Section
Seeing How Businesses Account for LiabilitiesKeeping Current Liabilities under ControlAccounts payablePayroll and taxesUnearned revenueOther short-term liabilitiesPlanning for Long-Term ObligationsFinancing asset purchases with debt versus equityManaging long-term debtAnticipating contingent liabilitiesAccounting for Bond IssuancesMulling over bond basicsExamining sample bond transactionsJournaling bond transactions
Chapter 5: Explaining Ownership in the Equity Section of the Balance Sheet
Understanding How Owner Equity Varies among Business EntitiesSole proprietorshipPartnershipCorporationDistinguishing between Two Types of Capital StockPreferred stockCommon stockRecording stock transactions on the balance sheetDefining Paid-In CapitalRecording Retained EarningsSpotting Reductions to Stockholders’ EquityPaying dividendsBuying back shares: Treasury stockExploring Stock SplitsComputing Earnings per ShareSimple capital structureComplex capital structure
Chapter 6: Coupling the Income Statement and Balance Sheet
Rejoining the Income Statement and Balance SheetSeeing connections between accountsUsing transactions to explain the connectionsIntroducing Operating RatiosComparing expected with actual operating ratiosGenerating balance sheet amounts by using ratiosAdding Fixed Assets, Depreciation, and Owners’ EquityDealing with fixed assets and depreciationTacking on owners’ equityCompleting the Balance Sheet with DebtGoing over the debt section of the balance sheetTying in the new equity section
Book V: Reporting on Your Financial Statements
Chapter 1: Presenting Financial Condition and Business Valuation
Clarifying the Values of Assets in Balance SheetsConsidering options for balance sheet valuationComparing two balance sheet valuationsIntroducing Business ValuationGrasping the practical applications of business valuationsConsidering a CVA designationComparing Business Valuation MethodsReplacing assets: Replacement valueUsing future earnings and cash flow
Chapter 2: Laying Out Cash Flows and Changes in Equity
Understanding the Difference between Cash and ProfitSeeing how noncash transactions affect profitDistinguishing costs from expensesRealizing the Purpose of the Statement of Cash FlowsWalking through the Cash Flow SectionsFiguring cash operating resultsShowing cash investing transactionsAccounting for financing activitiesRecognizing Methods for Preparing the Statement of Cash FlowsUsing the direct methodStarting indirectly with net incomeInterpreting the Statement of Cash FlowsLooking Quickly at the Statement of Changes in Stockholders Equity
Chapter 3: Analyzing Financial Statements
Judging Solvency and LiquidityUnderstanding the risks of late paymentsRecognizing current assets and liabilitiesBrushing up on current and quick ratiosUnderstanding That Transactions Drive the Balance SheetAnalyzing three types of balance sheet transactionsReviewing changes in balance sheet accountsMeasuring ProfitabilityUnderstanding trend analysisFocusing on return on investmentHoming in on return on equityExploring Activity MeasuresAccounts receivable turnoverInventory turnoverComparing Horizontal and Vertical AnalysisUsing horizontal analysisImplementing vertical analysisUsing Common Size Financial Statements
Chapter 4: Reading Explanatory Notes and Disclosures
Realizing How Corporations Should Govern ThemselvesIdentifying Corporate CharacteristicsReviewing Common Explanatory NotesLeveling the playing field among financial statementsExplaining significant accounting policiesLooking for important event disclosuresPutting the Onus on the Preparer
Chapter 5: Studying the Report to the Shareholders
Why Private and Public Companies Treat Annual Reports DifferentlyFulfilling Three PurposesServing a marketing and PR functionStating financial performance and goalsMeeting regulatory requirementsReading the Annual Report to ShareholdersMeeting the chair of the board of directorsHighlighting key financial dataTouting company achievementsLooking into the futureGetting to know key management and board membersWalking through Form 10-KFacing page: Identifying the affected companyPart I: Finding out more about the registrantPart II: Revealing the company's financial performancePart III: Identifying management and corporate governancePart IV: Exhibits, financial statement schedules, and signature
Book VI: Planning and Budgeting for Your Business
Chapter 1: Incorporating Your Business
Securing Capital: Starting with OwnersContrasting two sources of equityLeveraging equity capital with debtRecognizing the Legal Roots of Business EntitiesIncorporating a BusinessIssuing stock sharesOffering different classes of stock sharesDetermining market value of stock sharesKeeping alert for dilution of share valueRecognizing conflicts between stockholders and managers
Chapter 2: Choosing a Legal Structure for a Business
Differentiating between Partnerships and Limited Liability CompaniesPartnershipsLimited liability company (LLC)Limiting liability: Professional corporations and LLPsUnderstanding how partnerships and LLCs distribute profitsGoing It Alone: Sole ProprietorshipsDescribing a sole proprietorshipUnderstanding liability and financial reportingChoosing the Right Legal Structure for Income TaxC corporationsS corporationsPartnerships and LLCsSumming up the legal structure issue
Chapter 3: Drawing Up a Business Plan to Secure Cash
Outlining the Basic Business PlanThe executive summaryThe market assessmentThe operational overviewThe financial summary: Performance and required capitalDeveloping a Business PlanRecognizing the evolution of business plans: BOTE, WAG, and SWAGGetting the process goingAnalyzing and streamlining information with SWOT and KISSIncorporating Third-Party Information into Your PlanGathering the infoRiding the CART concept: Complete, accurate, reliable, and timely
Chapter 4: Budgeting for a Better Bottom Line
Brushing Up on Budgeting BasicsMeeting the master budgetUnderstanding key budgeting conceptsPlanning strategicallyRecognizing Factors That Impact Your Budgeting ProcessExperience countsTiming is everythingPeople get you headed in the right directionSales projections pay offThe Nuts and Bolts of BudgetingUnderstanding the budgeting financialsReviewing revenue and production budgets
Chapter 5: Mastering and Flexing Your Budgeting
Budgeting with Cash or Accrual AccountingCash basis accounting: Using your checkbook to budgetI accrue, you accrue, we all accrue with accrual accountingBudgeting to Produce the Income Statement and Balance SheetThe well-balanced balance sheetThe incredible income statementFlexing Your Budget: When Plans ChangeControlling your businessDealing with budget variancesImplementing a flexible budget
Chapter 6: Planning for Long-Term Obligations
Managing Long-Term DebtThe many faces of notes payableTreasury bonds definedThe dark side of debt-freeAccounting for BondsValuing bonds payableFiguring out the present value of a bondIssuing at face value
Book VII: Making Savvy Business Decisions
Chapter 1: Estimating Costs with Job Costing
Understanding How Job Costing WorksCost objects: The sponges that absorb moneyCharging customers for direct and indirect costsImplementing job costing in manufacturing: An exampleTaking a Closer Look at Indirect Costs by Using Normal CostingBudgeting for indirect costsFollowing a normal job costing systemFollowing the Flow of Costs through a Manufacturing SystemControl starts with control accountsWalking through a manufacturing cost exampleApplying the methodology to other control accounts
Chapter 2: Performing Activity-Based Costing
Avoiding the Slippery Slope of Peanut Butter CostingRecognizing a single indirectcost allocationA fly in the peanut butter: Dealing with different levels of client activityUndercosting and overcostingDesigning an Activity-Based Costing SystemRefining your approachGrouping costs by using a cost hierarchyTesting your ABC designUsing Activity-Based Costing to Compute Total Cost, Profit, and Sale PriceAllocating indirect costs evenly by productAnalyzing and reallocating cost activitiesChanging allocations to cost poolsChanging prices after ABC
Chapter 3: Examining Contribution Margin
Computing Contribution MarginFiguring total contribution marginCalculating contribution margin per unitWorking out contribution margin ratioPreparing a Cost-Volume-Profit AnalysisDrafting a cost-volume-profit graphTrying out the total contribution margin formulaPracticing the contribution margin per unit formulaEyeing the contribution margin ratio formulaGenerating a Break-Even AnalysisPlotting the break-even pointUsing the formula approachShooting for Target ProfitObserving Margin of SafetyUsing a graph to depict margin of safetyCalculating the margin of safetyTaking Advantage of Operating LeverageGraphing operating leverageLooking at the operating leverage formula
Chapter 4: Accounting for Change with Variance Analysis
Setting Up Standard CostsEstablishing direct materials standardsDetermining direct labor standardsCalculating the overhead rateAdding up standard cost per unitUnderstanding VariancesComputing direct materials variancesCalculating direct labor variancesComputing overhead variancesLooking past the favorable/unfavorable labelTeasing Out VariancesInterpreting variances in actionFocusing on the big numbersTracing little numbers back to big problems
Chapter 5: Making Smart Pricing Decisions
Differentiating ProductsTaking All Costs into Account with Absorption CostingPricing at Cost-PlusComputing fixed markupsSetting a cost-plus percentageConsidering problems with cost-plus pricingExtreme Accounting: Trying Variable-Cost PricingWorking out variable-cost pricingSpotting the hazards of variable-cost pricingBull's-Eye: Hitting Your Target CostCalculating your target costKnowing when to use target costing
Book VIII: Handling Cash and Making Purchase Decisions
Chapter 1: Identifying Costs and Matching Costs with Revenue
Defining Costs and Expenses in the Business WorldSatisfying the Matching PrincipleIdentifying Product and Period CostsDiscovering Which Costs Are DepreciatedHandling real property depreciationAllocating costs between land and buildingsExpensing repairs and maintenancePreparing a Depreciation ScheduleDeciding When to Recognize RevenueGoing over the revenue recognition principleRecognizing revenue and cash flow
Chapter 2: Exploring Inventory Cost Flow Assumptions
Discovering How Inventory Valuation Affects the Financial StatementsComparing merchandising and manufacturing companiesConnecting inventory to revenueLogging Inventory for Service CompaniesClassifying Inventory TypesAccounting for merchandising company inventoryAccounting for manufacturing company inventoryGetting to Know Inventory Valuation MethodsUnderstanding guidelines used for all methodsSpecific identificationWeighted averageFirst-in, first-out (FIFO)Last-in, first-out (LIFO)Comparing inventory cost-flow assumptionsPreparing an Inventory Worksheet
Chapter 3: Answering the Question: Should I Buy That?
Identifying Incremental and Opportunity CostsKeeping It Simple: The Cash Payback MethodUsing the cash payback method with equal annual net cash flowsApplying the cash payback method when annual net cash flows change each yearIt's All in the Timing: The Net Present Value (NPV) MethodCalculating time value of money with one payment for one yearFinding time value of money with one payment held for two periods or moreCalculating NPV with a series of future cash flowsMeasuring Internal Rate of Return (IRR)Considering Qualitative Factors
Chapter 4: Knowing When to Use Debt to Finance Your Business
Understanding the Basics of Debt CapitalDebt maturityDebt securityOther debt attributesDetermining When Debt Is Most AppropriateWhen you can offer security or collateralWhen business is stableWhen you have financial strengthUsing Loans, Leases, and Other Sources of DebtBorrowing from banksMaking friends with asset-based lendersLeasing as a source of capitalTapping government programs and the SBAUsing other sources of debt-based capitalGetting Creative with CapitalGenerating internal cash flowLeveraging unsecured creditorsGoing after government aid, gifts, and grantsPartnering up
Chapter 5: Interpreting Your Financial Results as a Manager
Gauging the Relative Importance of InformationReviewing Profit and EarningsJudging profit performanceTesting earnings per share (EPS) against change in bottom lineJudging the Company's Cash PositionTackling Extraordinary Gains and LossesRecognizing the Risks of RestatementRemembering the Limits of Financial Reports
Book IX: Auditing and Detecting Financial Fraud
Chapter 1: Mulling Over Sarbanes-Oxley Regulation
Pre-SOX Securities LawsThe Securities Act of 1933: Arming investors with informationThe Securities Exchange Act of 1934: Establishing the SECOther securities lawsThe Scope of SOX: Securities and IssuersDetermining what a security isDefining an issuerFiguring out how stock exchanges workUnveiling the SOX surpriseThe Post-SOX Paper TrailForm 10-KForm 10-QForm 8-K
Chapter 2: Preventing Cash Losses from Embezzlement and Fraud
Setting the Stage for ProtectionPreventing loss with internal controlsRecognizing the dual purpose of internal accounting controlsStruggling with fraud committed by the businessPutting Internal Controls to WorkGoing down the internal controls checklistConsidering some important details of internal controlRecognizing Limitations of Internal ControlsKeeping internal controls under controlFinding fraud that slips through the net
Chapter 3: Assessing Audit Risk
Using the Audit Risk ModelListing the financial statementsIntroducing audit riskInherent risk: Recognizing the nature of a client's businessControl risk: Assessing a client's ability to detect and correct problemsDetection risk: Figuring out your chances of overlooking inaccuraciesFollowing Risk Assessment ProceduresRecognizing the nature of the companyExamining the quality of company managementAsking employees for informationAnalyzing processes and paperworkObserving the client at workFiguring Out What's Material and What Isn'tDistinguishing errors from fraudExplaining the triangle of fraudEvaluating Your Audit Risk ResultsTailoring the audit to a low-risk situationResponding to a high-risk assessmentDocumenting audit risk results
Chapter 4: Collecting and Documenting Audit Evidence
Management Assertions: Assessing the Information a Client Gives YouDefining financial statement presentation and disclosureMonitoring classes of transactionsAnalyzing account balancesEyeing the Four Concepts of Audit EvidenceThe nature of the audit evidenceThe competence of the audit evidenceThe sufficiency of the audit evidenceThe evaluation of the audit evidenceApplying Professional JudgmentExercising skepticismBrainstorming with audit team membersUsing Your Audit Program to Request the Right EvidenceDocumenting the Audit EvidenceTypes of documentationOwnership and retention of the audit documentation
Chapter 5: Auditing a Client's Internal Controls
Defining Internal ControlsIdentifying the Five Components of Internal ControlsDetermining When You Need to Audit Internal ControlsDefining substantive strategy and control testing strategyFiguring out which strategy is bestTesting a Client's Reliability: Assessing Internal Control ProceduresConsidering external factorsEvaluating how management assesses its controlsUsing questionnaires to evaluate internal controlsDesigning your tests of controlsUsing sampling to test internal controlsKnowing when internal controls are sound or flawedDocumenting your conclusionLimiting Audit Procedures When Controls Are StrongTailoring Tests to Internal Control WeaknessesTiming a Client's Control ProceduresSetting a timeline for the clientConducting interim versus year-end audits
Chapter 6: Getting to Know the Most Common Fraud Schemes
Frauds Committed by BusinessesPreying on vulnerable populationsPicking investors’ pocketsDoing business with bribesLaundering moneyPerpetrating construction fraudDealing in subprime and predatory lendingTaking advantage of employeesFrauds Committed against BusinessesEmployee theftVendor and customer fraudInsurance fraudReal estate and mortgage fraudBilking the GovernmentTax fraudContract fraudMedicare and Medicaid fraudSocial Security fraudIntroducing the Ponzi Scheme
Chapter 7: Cooked Books: Finding Financial Statement Fraud
Exploring the Financial Statement Fraud TriangleUnderstanding the incentive behind financial statement fraudSeeing the fraud opportunityComing up with a rationalization for the fraudSpotting the Common Methods of FraudHidden liabilitiesCookie jar reservesOff–balance sheet transactionsNotes no one can comprehendUncovering Financial Statement FraudComparative techniquesRatio analysisBeneish modelData mining
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Content preview from Accounting All-in-One For Dummies

Chapter 4

Reconciling Accounts and Closing Journal Entries

In This Chapter

Reconciling accounts and making adjustments

Confirming that your journals are correct

Gathering journal information for closing

Posting adjustments to the general ledger

Examining your journals in a computerized system

As the old saying goes, “The devil is in the details.” When it comes to your bookkeeping, especially if you keep your books manually, those details are in the accounts and journals you keep. And any errors in those tiny details can lead to big problems down the road. To ensure accuracy, you must reconcile your accounts and prove out your journals and close them at the end of an accounting period, which is what this chapter is all about. Within these pages, you also find out how to post all corrections and adjustments to the general ledger after you make them in the appropriate journal. (To find out how to set up your journals, see Book I, Chapter 3.)

Reconciling Bank Accounts

Reconciling bank ...

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Accounting All-in-One For Dummies

by Ken Boyd, Lita Epstein, Mark P. Holtzman, Frimette Kass-shraibman, Maire Loughran, Vijay S. Sampath, John A. Tracy, Tage C. Tracy, Jill Gilbert Welytok

Reconciling Accounts and Closing Journal Entries

Reconciling Bank Accounts

Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
and much more.