Accounting Principles, 11th Edition

Table of contents

1. Cover Page
2. Title Page
3. Dedication
4. Copyright
5. Brief Contents
6. Contents
7. 1: Accounting in Action
   1. What Is Accounting?
   2. The Building Blocks of Accounting
   3. The Basic Accounting Equation
   4. Using the Accounting Equation
   5. Financial Statements
8. 2: The Recording Process
   1. The Account
   2. Steps in the Recording Process
   3. The Trial Balance
9. 3: Adjusting the Accounts
   1. Timing Issues
   2. The Basics of Adjusting Entries
   3. The Adjusted Trial Balance and Financial Statements
10. 4: Completing the Accounting Cycle
    1. Using a Worksheet
    2. Closing the Books
    3. Summary of the Accounting Cycle
    4. The Classified Balance Sheet
11. 5: Accounting for Merchandising Operations
    1. Merchandising Operations
    2. Recording Purchases of Merchandise
    3. Recording Sales of Merchandise
    4. Completing the Accounting Cycle
    5. Forms of Financial Statements
12. 6: Inventories
    1. Classifying and Determining Inventory
    2. Inventory Costing
    3. Inventory Errors
    4. Statement Presentation and Analysis
13. 7: Accounting Information Systems
    1. Basic Concepts of Accounting Information Systems
    2. Subsidiary Ledgers
    3. Special Journals
    4.   A Look at IFRS
14. 8: Fraud, Internal Control, and Cash
    1. Fraud and Internal Control
    2. Cash Controls
    3. Control Features: Use of a Bank
    4. Reporting Cash
    5.   A Look at IFRS
15. 9: Accounting for Receivables
    1. Types of Receivables
    2. Accounts Receivable
    3. Notes Receivable
    4. Statement Presentation and Analysis
    5.   A Look at IFRS
16. 10: Plant Assets, Natural Resources, and Intangible Assets
    1. Plant Assets
    2. Natural Resources
    3. Intangible Assets
    4. Statement Presentation and Analysis
    5.   A Look at IFRS
17. 11: Current Liabilities and Payroll Accounting
    1. Current Liabilities
    2. Contingent Liabilities
    3. Payroll Accounting
    4.   A Look at IFRS
18. 12: Accounting for Partnerships
    1. Partnership Form of Organization
    2. Basic Partnership Accounting
    3. Liquidation of a Partnership
19. 13: Corporations: Organization and Capital Stock Transactions
    1. The Corporate Form of Organization
    2. Accounting for Issues of Common Stock
    3. Accounting for Treasury Stock
    4. Accounting for Preferred Stock
    5. Statement Presentation
    6.   A Look at IFRS
20. 14: Corporations: Dividends, Retained Earnings, and Income Reporting
    1. Dividends
    2. Retained Earnings
    3. Statement Presentation and Analysis
    4.   A Look at IFRS
21. 15: Long-Term Liabilities
    1. Bond Basics
    2. Accounting for Bond Issues
    3. Accounting for Bond Redemptions
    4. Accounting for Other Long-Term Liabilities
    5. Statement Presentation and Analysis
    6.   A Look at IFRS
22. 16: Investments
    1. Why Corporations Invest
    2. Accounting for Debt Investments
    3. Accounting for Stock Investments
    4. Valuing and Reporting Investments
    5.   A Look at IFRS
23. 17: Statement of Cash Flows
    1. The Statement of Cash Flows: Usefulness and Format
    2. Preparing the Statement of Cash Flows—Indirect Method
    3. Using Cash Flows to Evaluate a Company
    4.   A Look at IFRS
24. 18: Financial Statement Analysis
    1. Basics of Financial Statement Analysis
    2. Horizontal Analysis
    3. Vertical Analysis
    4. Ratio Analysis
    5. Earning Power and Irregular Items
    6. Quality of Earnings
    7.   A Look at IFRS
25. 19: Managerial Accounting
    1. Managerial Accounting Basics
    2. Managerial Cost Concepts
    3. Manufacturing Costs in Financial Statements
    4. Managerial Accounting Today
26. 20: Job Order Costing
    1. Cost Accounting Systems
    2. Job Order Cost Flow
    3. Reporting Job Cost Data
27. 21: Process Costing
    1. The Nature of Process Cost Systems
    2. Equivalent Units
    3. Production Cost Report
    4. Contemporary Developments
28. 22: Cost-Volume-Profit
    1. Cost Behavior Analysis
    2. Cost-Volume-Profit Analysis
29. 23: Budgetary Planning
    1. Budgeting Basics
    2. Preparing the Operating Budgets
    3. Preparing the Financial Budgets
    4. Budgeting in Nonmanufacturing Companies
30. 24: Budgetary Control and Responsibility Accounting
    1. Budgetary Control
    2. Static Budget Reports
    3. Flexible Budgets
    4. Responsibility Accounting
    5. Types of Responsibility Centers
31. 25: Standard Costs and Balanced Scorecard
    1. The Need for Standards
    2. Setting Standard Costs
    3. Analyzing and Reporting Variances from Standards
    4. Balanced Scorecard
32. 26: Incremental Analysis and Capital Budgeting
    1. Incremental Analysis
    2. Capital Budgeting
33. A: Specimen Financial Statements: Apple Inc.
34. B: Specimen Financial Statements: PepsiCo, Inc.
35. C: Specimen Financial Statements: The Coca-Cola Company
36. D: Specimen Financial Statements: Amazon.com, Inc.
37. E: Specimen Financial Statements: Wal-Mart Stores, Inc.
38. F: Specimen Financial Statements: Zetar plc
39. G: Time Value of Money
40. H: Using Financial Calculators
41. I: Standards of Ethical Conduct for Management Accountants
42. Company Index
43. Subject Index