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Financial & managerial accounting

Author: Carl S Warren; James M Reeve; Philip E Fess
Publisher: Mason, Ohio : Thomson/South-Western, ©2005.
Edition/Format:   Print book : English : 8th edView all editions and formats
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Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Carl S Warren; James M Reeve; Philip E Fess
ISBN: 0324188013 9780324188011 0324225083 9780324225082
OCLC Number: 55109110
Notes: Includes indexes.
Description: 1 volume (various pagings) : color illustrations ; 29 cm
Contents: 1. Introduction to accounting and business --
Nature of a business --
The role of accounting in business --
Business ethics --
Profession of accounting --
Generally accepted accounting principles --
Assets, liabilities, and owner's equity --
Business transactions and the accounting equation --
Financial statements --
Financial analysis and interpretation --
2. Analyzing transactions --
Usefulness of an account --
Characteristics of an account --
Analyzing and summarizing transactions in accounts --
Illustration of analyzing and summarizing transactions --
Trial balance --
Discovery and correction of errors --
Financial analysis and interpretation --
3. The matching concept and the adjusting process --
The matching concept --
Nature of the adjusting process --
Recording adjusting entries --
Summary of adjustment process --
Financial analysis and interpretation --
4. Completing the accounting cycle --
Accounting cycle --
Work sheet --
Financial statements --
Adjusting and closing entries --
Fiscal year --
Financial analysis and interpretation --
Appendix : reversing entries --
Comprehensive problem 1 --
Practice set : Tom's Asphalt --
5. Accounting for merchandising businesses --
Nature of merchandising businesses --
Financial statements for a merchandising business --
Sales transactions --
Purchase transactions --
Transportation costs, sales taxes, and trade discounts --
Illustration of accounting for merchandise transactions --
Chart of accounts for a merchandising business --
The accounting cycle for a merchandising business --
Financial analysis and interpretation --
Appendix : work sheet and adjusting and closing entries for a merchandising business --
Comprehensive problem 2 --
Practice set : Specialty Sports. 6. Accounting systems, internal controls, and cash --
Basic accounting systems --
Internal control --
Nature of cash and the importance of controls over cash --
Control of cash receipts --
Internal control of cash payments --
Bank accounts : their nature and use as a control over cash --
Bank reconciliation --
Petty cash --
Presentation of cash on the balance sheet --
Financial analysis and interpretation --
7. Receivables --
Classification of receivables --
Internal control of receivables --
Uncollectible receivables --
Allowance method of accounting for uncollectibles --
Direct write-off method of accounting for uncollectibles --
Characteristics of notes receivable --
Accounting for notes receivable --
Receivables on the balance sheet --
Financial analysis and interpretation --
Appendix : discounting notes receivable --
8. Inventories --
Internal control of inventories --
Effect of inventory errors on financial statements --
Inventory cost flow assumptions --
Inventory costing methods under a perpetual inventory system --
Inventory costing methods under a periodic inventory system --
Comparing inventory costing methods --
Valuation of inventory at other than cost --
Presenting merchandise inventory on the balance sheet --
Estimating inventory cost --
Financial analysis and interpretation --
9. Fixed assets and intangible assets --
Nature of fixed assets --
Accounting for depreciation --
Capital and revenue expenditures --
Disposal of fixed assets --
Leasing fixed assets --
Internal control of fixed assets --
Natural resources --
Intangible assets --
Financial reporting for fixed assets and intangible assets --
Financial analysis and interpretation --
Appendix : sum-of-the-years-digits depreciation. 10. Current liabilities --
The nature of current liabilities --
Short-term notes payable and current portion of long-term debt --
Contingent liabilities --
Payroll and payroll taxes --
Accounting systems for payroll and payroll taxes --
Employees' fringe benefits --
Financial analysis and interpretation --
Comprehensive problem 3 --
Practice set : Groom and Board --
Practice set : The Coddled Canine with Peachtree accounting software --
11. Corporations : organization, capital stock transactions, and dividends --
Nature of a corporation --
Sources of paid-in capital --
Issuing stock --
Treasury stock transactions --
Stock splits --
Accounting for dividends --
Reporting stockholders' equity --
Financial analysis and interpretation --
12. Income taxes, unusual income items, and investments in stocks --
Corporate income taxes --
Unusual items affecting the income statement --
Earnings per common share --
Comprehensive income --
Accounting for investments in stocks --
Business combinations --
Financial analysis and interpretation --
Practice set : Nina's Decorating House --
Practice set : First Designs, Inc. --
13. Bonds payable and investments in bonds --
Financing corporations --
Characteristics of bonds payable --
The present-value concept and bonds payable --
Accounting for bonds payable --
Bond sinking funds --
Bond redemption --
Investments in bonds --
Corporation balance sheet --
Financial analysis and interpretation --
Appendix : effective interest rate method of amortization --
Comprehensive problem 4 --
14. Statement of cash flows --
Reporting cash flows --
Statement of cash flows, the indirect method --
Statement of cash flows, the direct method --
Financial analysis and interpretation --
Appendix : work sheet for statement of cash flows. 15. Financial statement analysis --
Basic analytical procedures --
Solvency analysis --
Profitability analysis --
Summary of analytical measures --
Corporate annual reports --
16. Introduction to managerial accounting and job order cost systems --
The differences between managerial and financial accounting --
The management accountant in the organization --
Manufacturing cost terms --
Cost accounting system overview --
Job order cost systems for manufacturing businesses --
Job order costing for decision making --
Job order cost systems for professional service businesses --
Practice set : Dynamic Designs, Inc. --
17. Process cost systems --
Comparing job order costing and process costing --
Physical flows and cost flows for a process manufacturer --
The first-in, first-out (fifo) method --
Bringing it all together : the cost of production report --
Journal entries for a process cost system --
Using the cost of production report for decision making --
Just-in-time processing --
Appendix : average cost method --
18. Cost behavior and cost-volume-profit analysis --
Cost behavior --
Cost-volume-profit relationships --
Mathematical approach to cost-volume-profit analysis --
Graphic approach to cost-volume-profit analysis --
Sales mix considerations --
Special cost-volume-profit relationships --
Assumptions of cost-volume-profit analysis --
19. Profit reporting for management analysis --
The income statement under variable costing and absorption costing --
Income analysis under variable costing and absorption costing --
Management' use of variable costing and absorption costing --
Contribution margin reporting for market segments --
Contribution margin analysis --
Contribution margin reporting and analysis for service firms --
20. Budgeting --
Nature and objectives of budgeting --
Budgeting systems --
Master budget --
Income statement budgets --
Balance sheet budgets. 21. Performance evaluation using variances from standard costs --
Standards --
Budgetary performance evaluation --
Direct materials variances --
Direct labor variances --
Factory overhead variances --
Recording and reporting variances from standards --
Standards for nonmanufacturing expenses --
Nonfinancial performance measures --
22. Performance evaluation for decentralized operations --
Centralized and decentralized operations --
Responsibility accounting for cost centers --
Responsibility accounting for profit centers --
Responsibility accounting for investment centers --
Transfer pricing --
23. Differential analysis and product pricing --
Differential analysis --
Setting normal product selling prices --
Product profitability and pricing under production bottlenecks --
24. Capital investment analysis --
Nature of capital investment analysis --
Methods of evaluating capital investment proposals --
Factors that complicate capital investment analysis --
Capital rationing --
25. Cost allocation and activity-based costing --
Product costing allocation methods --
Single plantwide factory overhead rate method --
Multiple production department factory overhead rate method --
Activity-based costing method --
Activity-based costing for selling and administrative expenses --
Activity-based costing in service businesses --
26. Cost management for just-in-time environments --
Just-in-time principles --
Applying a just-in-time approach to Anderson Metal Fabricators --
Accounting for just-in-time operations --
Just-in-time for nonmanufacturing processes --
Activity analysis --
Appendix A. Interest tables --
Appendix B. Alternative methods of recording deferrals --
Appendix C. Special journals and subsidiary ledgers --
Appendix D. Periodic inventory systems for merchandising businesses --
Appendix E. Foreign currency transactions --
Appendix F. The Home Dept annual report --
Glossary --
Subject index --
Company index.
Other Titles: Financial and managerial accounting
Responsibility: Carl S. Warren, James M. Reeve, Philip E. Fess.
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