Financial AccountingWeygandt helps corporate managers see the relevance of accounting in their everyday lives. Challenging accounting concepts are introduced with examples that are familiar to them, which helps build motivation to learn the material. Accounting issues are also placed within the context of marketing, management, IT, and finance. The new Do It! feature reinforces the basics by providing quick-hitting examples of brief exercises. The chapters also incorporate the All About You (AAY) feature as well as the Accounting Across the Organization (AAO) boxes that highlight the impact of accounting concepts. With these features, corporate managers will learn the concepts and understand how to effectively apply them. |
Contents
Accounting in Action | 2 |
New International Note on IFRS 1 New Comprehensive Problem | 4 |
The Basic Accounting Equation | 12 |
Financial Statements | 21 |
Accounting Career Opportunities | 30 |
The Recording Process | 50 |
Steps in the Recording Process | 57 |
The Recording Process Illustrated | 64 |
Exchange of Plant Assets | 424 |
Liabilities | 444 |
Statement Presentation and Analysis | 452 |
Dividends and Retained Earnings | 506 |
Accounting for Common Stock Issues | 517 |
Preferred Stock | 524 |
Cash Dividends | 526 |
Stock Splits | 532 |
The Trial Balance | 71 |
Timing Issues | 98 |
The Adjusted Trial Balance | 116 |
Alternative Treatment of Prepaid | 122 |
Completing the Accounting | 148 |
Summary of the Accounting Cycle | 163 |
YOUR PERSONAL | 172 |
New Comprehensive Problem | 196 |
Merchandising Operations | 204 |
Recording Sales of Merchandise | 212 |
Forms of Financial Statements | 218 |
Periodic Inventory System | 225 |
Inventories | 252 |
Inventory Errors | 267 |
New SelfStudy Questions | 281 |
Fraud Internal Control | 304 |
Cash Receipts Controls | 317 |
Use of a Bank | 324 |
Reporting Cash | 332 |
Accounting for Receivables | 356 |
Notes Receivable | 369 |
SHOULD YOU | 375 |
Plant Assets Natural Resources | 396 |
Depreciation | 402 |
Expenditures During Useful Life | 409 |
Types of Intangible Assets | 415 |
HomeEquity Loans | 540 |
QuestionsExercisesProblems | 563 |
Investments | 568 |
Valuing and Reporting Investments | 578 |
A GOOD DAY TO START SAVING | 586 |
Exploring the | 607 |
Statement of Cash Flows | 612 |
Comprehensive Do it Problem | 618 |
SelfStudy Questions | 649 |
QuestionsExercisesProblems | 669 |
Financial Statement Analysis | 674 |
Vertical Analysis | 681 |
Earning Power and Irregular Items | 696 |
SHOULD I PLAY THE MARKET YET? | 702 |
APPENDICES | A-1 |
Accounting Principles | A-15 |
Future Value Concepts C3 Advantages of Subsidiary Ledgers | C-5 |
Payroll Accounting | D-1 |
New Do it boxes and Review Exercises | D-5 |
Completing the Accounting Cycle 1 New Comprehensive Problem | D-13 |
available online at www wiley comcollege | D-15 |
Accounting for 4 New Do it boxes and Review Exercises | E-1 |
E Subsidiary Ledgers and Special Journals | E-2 |
Inventories Chapter 14 Financial Statement Analysis New Feature Story | F-2 |
IFRS Appendix IFRS1 | F-17 |
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Common terms and phrases
accounting equation Accounts Payable Accounts Receivable accrued accumulated depreciation adjusted trial balance adjusting entries amortization amount balance sheet bank book value cash dividend cash flows cash provided cash receipts Chapter closing entries column common stock company's Compute CONFIRMING PAGES aptara Corporation current assets current liabilities December 31 decrease depreciation expense determine discount employees ending inventory entry to record equipment fair value FIFO financial statements gross profit Illustration income statement income taxes increase intangible assets Interest Expense internal control inventory system investments issued January journal entries July LIFO long-term loss Merchandise Inventory net income Notes Payable operating activities PAGES aptara EQA paid paid-in capital payroll PepsiCo period plant assets present value purchase ratio reported retained earnings statement Salaries Expense Service Revenue shares sold statement of cash stockholders STUDY OBJECTIVE subsidiary ledger total assets transactions treasury stock trial balance Unearned Revenue worksheet