Financial Accounting: A User Perspective 6th Canadian Edition

subject index

A

Abbreviations, B31, 46, 208, 284, 490, 551, 609, 836

ABI Inform (UMI, Inc.), 69

Accelerated method, 522, 526, 551

Accounting

accrual-basis, 79, 102, 118

cash-basis, 80, 118

cost, 47

defined, 4–5

equation, 29–30, 47, 75–76

ethics. See Ethics in accounting

financial, 47

information, 12–17

managerial, 48

policy choices, 776–779

records, 30, 46

standards, 11–17

Accounting cycle, 159–173

adjusting entries. See Adjusting entries

closing entries, 195–199, 209

defined, 208

double-entry accounting system, 152–158, 209

financial statements, 159–161

See also Financial statements

frequency, 199

journal entries, 163–173

opening balances, 161

posting to the ledger, 173–177, 209

transaction analysis, 163

See also Transaction analysis

trial balance, 177–179, 209

Accounting data

constraints, 16–17

qualitative characteristics, 12–16

Accounting equation, 29, 29–30, 47, 75–76

Accounting ethics. See Ethics in accounting

Accounting in the news

accrual-based accounting in the federal government, 102

annual reports, 6, 14

auditor's report, 37

bonds, 637

cash flows, 313, 316

debt, 416

expense fraud, 392

financial statement analysis, 807, 821

gift cards, 589

intangible assets, 537, 538, 539, 542

inventory, 462, 472

leases, 653

pension plans, 584, 657

purchasing power, 388

responsibilities of corporate directors, 17

revenue recognition and statement of earnings, 247, 252, 254, 259

shareholders' equity, 712, 722, 732

venture capital, 75

Accounting information, 12–17

Accounting policy choices, ...