Thursday, 01 October 2020


D Divers eBooks

Financial Accounting

Star InactiveStar InactiveStar InactiveStar InactiveStar Inactive

Author: Joe Ben Hoyle Categoy: Divers Pages: 180 Language: English   Table of Contents About the Authors Acknowledgments Preface Chapter 1: Why Is Financial Accounting Important? ◦Chapter Introduction ◦Making Good Financial Decisions about an Organization ◦Incorporation and the Trading of Capital Shares ◦Using Financial Accounting for Wise Decision Making ◦End-of-Chapter Exercises Chapter 2: What Should Decision-makers Know So That Good Decisions Can Be Made about an Organization? ◦Chapter Introduction ◦Creating a Portrait of an Organization That Can Be Used by Decision Makers ◦Dealing with Uncertainty ◦The Need for Generally Accepted Accounting Principles ◦Four Basic Terms Found in Financial Accounting ◦End-of-Chapter Exercises Chapter 3: In What Form Is Financial Information Actually Delivered to Decision Makers Such as Investors and Creditors? ◦Chapter Introduction ◦The Construction of an Income Statement ◦Reported Profitability and the Principle of Conservatism ◦Increasing the Net Assets of a Company ◦Reporting a Balance Sheet and a Statement of Cash Flows ◦End-of-Chapter Exercises Chapter 4: How Does an Organization Accumulate and Organize the Information Necessary to Prepare Financial Statements? ◦Chapter Introduction ◦The Essential Role of Transaction Analysis ◦The Effects Caused by Common Transactions ◦An Introduction to Double-Entry Bookkeeping ◦Preparing Journal Entries ◦The Connection of the Journal and the Ledger ◦End-of-Chapter Exercises Chapter 5: Why Must Financial Information Be Adjusted Prior to the Production of Financial Statements? ◦Chapter Introduction ◦The Need for Adjusting Entries ◦Preparing Various Adjusting Entries ◦Preparing Financial Statements Based on Adjusted Balances ◦Chapter Appendix ◦End-of-Chapter Exercises Chapter 6: Why Should Decision Makers Trust Financial Statements? ◦Chapter Introduction ◦The Need for the Securities and Exchange Commission ◦The Role of the Independent Auditor in Financial Reporting ◦Performing an Audit ◦The Need for Internal Control ◦The Purpose and Content of an Independent Auditor’s Report ◦End-of-Chapter Exercises Chapter 7: In a Set of Financial Statements, What Information Is Conveyed about Receivables? ◦Chapter Introduction ◦Accounts Receivable and Net Realizable Value ◦Accounting for Uncollectible Accounts ◦The Problem with Estimations ◦Estimating the Amount of Uncollectible Accounts ◦Remeasuring Foreign Currency Balances ◦A Company’s Vital Signs—Accounts Receivable ◦End-of-Chapter Exercises Chapter 8: How Does a Company Gather Information about Its Inventory? ◦Chapter Introduction ◦Determining and Reporting the Cost of Inventory ◦Perpetual and Periodic Inventory Systems ◦The Calculation of Cost of Goods Sold ◦Reporting Inventory at the Lower-of-Cost-or-Market ◦Determining Inventory on Hand ◦End-of-Chapter Exercises Chapter 9: Why Does a Company Need a Cost Flow Assumption in Reporting Inventory? ◦Chapter Introduction ◦The Necessity of Adopting a Cost Flow Assumption ◦The Selection of a Cost Flow Assumption for Reporting Purposes ◦Problems with Applying LIFO ◦Merging Periodic and Perpetual Inventory Systems with a Cost Flow Assumption ◦Applying LIFO and Averaging to Determine Reported Inventory Balances ◦Analyzing Reported Inventory Figures ◦End-of-Chapter Exercises Chapter 10: In a Set of Financial Statements, What Information Is Conveyed about Property and Equipment? ◦Chapter Introduction ◦The Reporting of Property and Equipment ◦Determining Historical Cost and Depreciation Expense ◦Recording Depreciation Expense for a Partial Year ◦Alternative Depreciation Patterns and the Recording of a Wasting Asset ◦Recording Asset Exchanges and Expenditures That Affect Older Assets ◦Reporting Land Improvements and Impairments in the Value of Property and Equipment ◦End-of-Chapter Exercises Chapter 11: In a Set of Financial Statements, What Information Is Conveyed about Intangible Assets? ◦Chapter Introduction ◦Identifying and Accounting for Intangible Assets ◦The Balance Sheet Reporting of Intangible Assets ◦Recognizing Intangible Assets Owned by a Subsidiary ◦Accounting for Research and Development ◦Acquiring an Asset with Future Cash Payments ◦End-of-Chapter Exercises Chapter 12: In a Set of Financial Statements, What Information Is Conveyed about Equity Investments? ◦Chapter Introduction ◦Accounting for Investments in Trading Securities ◦Accounting for Investments in Securities That Are Available for Sale ◦Accounting for Investments by Means of the Equity Method ◦The Reporting of Consolidated Financial Statements ◦End-of-Chapter Exercises Chapter 13: In a Set of Financial Statements, What Information Is Conveyed about Current and Contingent Liabilities? ◦Chapter Introduction ◦Basic Reporting of Liabilities ◦Reporting Current Liabilities Such as Gift Cards ◦Accounting for Contingencies ◦Accounting for Product Warranties ◦End-of-Chapter Exercises Chapter 14: In a Set of Financial Statements, What Information Is Conveyed about Noncurrent Liabilities Such as Bonds? ◦Chapter Introduction ◦Debt Financing ◦The Issuance of Notes and Bonds ◦Accounting for Zero-Coupon Bonds ◦Pricing and Reporting Term Bonds ◦Issuing and Accounting for Serial Bonds ◦Bonds with Other Than Annual Interest Payments ◦End-of-Chapter Exercises Chapter 15: In Financial Statements, What Information Is Conveyed about Other Noncurrent Liabilities? ◦Chapter Introduction ◦Accounting for Leases ◦Operating Leases versus Capital Leases ◦Recognition of Deferred Income Taxes ◦Reporting Postretirement Benefits ◦End-of-Chapter Exercises Chapter 16: In a Set of Financial Statements, What Information Is Conveyed about Shareholders’ Equity? ◦Chapter Introduction ◦Selecting a Legal Form for a Business ◦The Issuance of Common Stock ◦Issuing and Accounting for Preferred Stock and Treasury Stock ◦The Issuance of Cash and Stock Dividends ◦The Computation of Earnings per Share ◦End-of-Chapter Exercises Chapter 17: In a Set of Financial Statements, What Information Is Conveyed by the Statement of Cash Flows? ◦Chapter Introduction ◦The Structure of a Statement of Cash Flows ◦Cash Flows from Operating Activities: The Direct Method ◦Cash Flows from Operating Activities: The Indirect Method ◦Cash Flows from Investing and Financing Activities ◦Appendix ◦End-of-Chapter Exercises Appendix: Present Value Tables To download the book Financial Accounting, follow this link This book is distributed under the Creative Commons  

Author: ForexmanWebsite: http://www.asdforex.comEmail: This email address is being protected from spambots. You need JavaScript enabled to view it.
ASDForex manager and professional trader since 2008. I am also manager where you can view the services that I give
Latest articles Author

Popular News


Lorem ipsum dolor sit amet, consectetur adipisicing elit.

Fans Page ASDForex