Accounting: Tools for Business Decision Making

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John Wiley & Sons, 2009 - 1194
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Motivate Accounting Students!

Kimmel Accounting 3e, helps students hit the road with a practical set of tools, and the confidence they need to use those tools effectively in making business decisions. The goal is to introduce a new Principles of Accounting text that better reflects a more conceptual and decision-making approach to the material.

The authors have taken a new "macro- to micro-" approach to the Principles of Accounting course by starting with a discussion of real financial statements first, rather than starting with the Accounting Cycle (although the Accounting Cycle is thoroughly covered in Chapters 3 and 4). The objective is to establish how a financial statement communicates the financing, investing, and operating activities of a business to users of accounting information. They motivate students by grounding the discussion in the real world, showing them the relevance of the topics covered to their future career.

 

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Spis treści

Introduction to Financial Statements
2
chapter
5
Business Activities
10
A Quick Look at Tootsie Rolls
19
chapter 15
45
A Further Look at Financial Statements
46
Using the Financial Statements
54
Keeping an Eye on Cash
62
Managerial Accounting
718
Managerial Cost Concepts
726
Managerial Accounting Today
736
appendix Accounting Cycle
743
Job Order Costing
770
Reporting Job Cost Data
787
Process Costing
814
Equivalent Units
822

The Accounting Information System
100
chapter 4
135
Accrual Accounting Concepts
160
The Adjusted Trial Balance and Financial
181
Keeping an Eye on Cash
189
Merchandising Operations and the MultipleStep Income Statement
222
Recording Sales of Merchandise
232
Evaluating Profitability
241
appendix Periodic Inventory System
247
Reporting and Analyzing Inventory
274
Keeping an Eye on Cash
287
chapter 7
321
Fraud Internal Control and Cash
324
Cash Controls
337
Use of a Bank
343
Reporting Cash
349
appendix Operation of the Petty
357
Reporting and Analyzing Receivables
384
Notes Receivable
394
Financial Statement Presentation
398
Keeping an Eye on Cash
407
chapter 9
418
Reporting and Analyzing LongLived Assets
432
Accounting for Plant Assets
439
Analyzing Plant Assets
448
Financial Statement Presentation
456
UnitsofActivity
462
Reporting and Analyzing Liabilities
486
chapter 11
546
Reporting and Analyzing Stockholders Equity
548
Stock Issue Considerations
555
Accounting for Treasury Stock
559
Retained Earnings
569
appendix Entries for Stock Dividends
578
Statement of Cash Flows
600
Preparation of the Statement of Cash Flows
609
Using Cash Flows to Evaluate a Company
618
appendix Statement of Cash Flows
625
Investing and Financing Activities
631
The Big Picture
658
Ratio Analysis
673
chapter 14
712
Costing SystemsFinal Comments
831
chapter 17
846
ActivityBased Costing
864
CostVolumeProfit
912
CostVolumeProfit Analysis
921
Additional Issues
950
Sales Mix
958
Cost Structure and Operating
965
appendix Absorption Costing versus
970
chapter 20
980
Budgetary Planning
1004
Preparing the Operating Budgets
1012
Preparing the Financial Budgets
1019
Budgetary Control and Responsibility Accounting
1050
chapter 22
1094
Standard Costs and Balanced Scorecard
1104
Analyzing and Reporting Variances
1112
Balanced Scorecard
1121
appendix 22A The Standard Cost
1127
chapter 23
1144
Incremental Analysis and Capital Budgeting
1152
Types of Incremental Analysis
1156
section two Capital Budgeting
1164
Tootsie Roll Industries Inc
1
Cash Receipts Journal
6
Auditors Report A27
27
appendix
33
Time Value of Money
37
Future Value of an Annuity
40
Time Periods and Discounting C11
47
Payroll Accounting
57
Recording the Payroll
63
E Subsidiary Ledgers and Special Journals
1
Purchases Journal E10
10
appendix F available online
27
Preparing a PostClosing Trial Balance
33
Partnerships
39
appendix
59
H Investments
61
Valuing and Reporting Investments
65
photo credits CR1
1
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Informacje o autorze (2009)

Paul D. Kimmel, PhD, CPA, received his bachelor's degree from the University of Minnesota and his doctorate in accounting from the University of Wisconsin. He is an Associate Professor at the University of Wisconsin-Milwaukee, and has public accounting experience with Deloitte & Touche (Minneapolis). He was the recipient of the UWM School of Business Advisory Council Teaching Award, the Reggie Taite Excellence in Teaching Award, and a three-time winner of the Outstanding Teaching Assistant Award at the University of Wisconsin. He is also a recipient of the Elijah Watts Sells Award for Honorary Distinction for his results on the CPA exam. He is a member of the American Accounting Association and has published articles in Accounting Review, Accounting Horizons, Advances in Management Accounting, Managerial Finance, Issues in Accounting Education, Journal of Accounting Education, as well as other journals.

Jerry J. Weygandt, PhD, CPA, is Arthur Andersen Alumni Professor of Accounting at the University of Wisconsin-Madison. He Hold a Ph.D. in accounting from the University of Illinois. Articles by Professor Weygandt have appeared in the Accounting Review, Journal of Accounting Research, Accounting Horizons, Journal of Accountancy, and other academic and professional journals. These articles have examined such financial reporting issues as accounting for price-level adjustments, pensions, convertible securities, stock option contracts, and interim reports. Professor Weygandt is author of other accounting and financial reporting books and is a member of the American Accounting Association, the American Institute of Certified Public Accountants, and the Wisconsin Society of Certified Public Accountants. He has served on numerous committees of the American Accounting Association and as a member of the editorial board of the Accounting Review; he also has served as President and Secretary-Treasurer of the American Accounting Association.In 2001 he received hte American Accounting Association's Outstanding Accounting Educator Award.

Donald E. Kieso, PhD, CPA, received his bachelor's degree from Aurora University and his doctorate in accounting from the University of Illinois. He has served as chairman of the Department of Accountancy and is currently the KPMG Peat Marwick Emeritus Professor of Accounting at Northern Illinois University. He has public accounting experience with Price Waterhouse & Co. (San Francisco and Chicago) and Arthur Andersen & Co. (Chicaqgo) and research experience with the Research Division of the American Institute of Certified Public Accountants (New York). He has done postdoctorate work as a Visiting Scholar at the Univresity of California at Berkeley and is a recipient of NIU's Teaching Excellence Award and four Golden Apple Teaching Awards. Professor Kieso is the author of other accounting and business books and is a member of the American Accounting Association, the American Instutute of Certified Public Accountants, and the Illinois CPA Society. He has served as a member of the Board of Directors of the Illinois CPA Society, the AACSB's Accounting Accreditation Commitees, the State of Illinois Comptroller's Commission, as Secretary-Treasurer of the Federation of the American Accounting Association. Professor Kieso is currently serving on the Board of Trustees and Executive Committee of Aurora University, as a member of the Board of Directors of Castle BancGroup Inc., and as Treasurer and Director of Valley West Community Hospital.

Informacje bibliograficzne