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Financial Accounting, 9th Edition by Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel

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images Subject Index

A

Accelerated-depreciation method, 438

Accounting

accrual-basis, 104

activities, 45

assumptions, 1011

average salaries in, 31

benefits of studying, 12

for bond issues, 494498

bond redemptions, 498500

building blocks of, 712

career opportunities, 3031

cash-basis, 104

for common stock issues, 553556

for debt investments, 607609

defined, 4

financial, 67

forensic, 31

governmental, 31

long-term notes payable, 500502

managerial, 6, 30

for merchandising operations, 220253

for preferred stock, 560561

private, 30

public, 30

for receivables, 386407

as recruiting tool, 6

for stock investments, 609613

for stock transactions, 553561

for treasury stock, 556560

Accounting cycle

correcting entries and, 180181

merchandising operations, 234236

optional steps in, 179

reversing entries and, 179

steps in, 179

summary of, 178181

Accounting data, users of, 57

Accounting equation

application of, 13

assets in, 13

basic, 1222

defined, 1213

expanded, 16

liabilities in, 13

stockholders' equity in, 1315

underlying framework, 13

using, 1522

Accounting principle, changes in, 735736

Accounting reports, 4. See also specific reports

Accounts

adjusting, 102134

asset, 57

basic form of, 56

chart of, 6768

contra, 496

contra asset, 57

contra revenue, 232

crediting, 56

debiting, 56

defined, 56

permanent, 172, 177

revenue, 487

T-, 56, 233

temporary, 171, 172, 178

three-column format ...

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