Accounting Principles, Volume 2

Front Cover

Our top selling introductory accounting product Accounting Principles helps students succeed with its proven pedagogical framework, technical currency and an unparalleled robust suite of study and practice resources. It has been praised for its outstanding visual design, excellent writing style and clarity of presentation. The new eighth edition provides more opportunities to use technology and new features that empower students to apply what they have learned in the classroom to the world outside the classroom.

 

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Contents

Contents
9-1
Depreciation
9-9
Depreciation and Income Tax 915
9-15
Disposal of Property Plant
9-21
Disposal 930
9-30
Current Liabilities and Payroll 101
10-1
Financial Reporting Concepts 111
11-1
Qualitative Characteristics of Useful Financial
11-7
Bond Trading 157
15-7
Accounting for Bond Issues 1513
15-15
Issuing Bonds at a Discount Versus at a Premium 1522
15-22
Current and NonCurrent Portions 1528
15-30
Analysis 1533
15-53
Investments 161
16-1
Accounting for Debt Investments Reported
16-2
Accounting for Fair Value Investments
16-14

General Recognition 1113
11-13
Variable Consideration 1119
11-19
Expense Recognition 1127
11-28
Summary of Conceptual Framework 1134
11-34
Accounting for Partnerships 121
12-1
Dividing Partnership Profit or Loss 128
12-8
VOLUME ONE 1 Accounting in Action 11 2 The Recording Process 21 12 Accounting for Partnerships 121
12-12
Purchase of a Partners Interest 1215
12-15
Death of a Partner 1223
12-23
Introduction to Corporations 131
13-1
Share Capital 138
13-8
Corporate Income Statements 1314
13-15
Statement Presentation and Analysis 1322
13-22
Additional Topics
14-1
Reacquisition of Shares 147
14-8
Comprehensive Income 1410
14-14
Statement of Changes in Shareholders Equity 1419
14-21
CONTENTS
14-48
NonCurrent Liabilities 151
15-1
Accounting for Strategic Investments 1621
16-23
NonStrategic Investments 163
16-37
The Cash Flow Statement
17-1
Preparing the Statement of Cash
17-7
Indirect Method 178
17-17
Preparing the Cash Flow
17-26
Using the Information in the Financial
17-32
Financial Statement
18-1
Income Statement 188
18-10
Operations 51 6 Inventory Costing 61 7 Internal Control and Cash 71 17 The Cash Flow Statement 171
18-17
Gross Profit Margin 1824
18-24
Accounting for Receivables
A-1
APPENDIX B Sales Taxes B1 19 Managerial Accounting 191
A-19
APPENDIX B Sales Taxes
B-1
APPENDIX PV Present Value Concepts PV1
PL-1
Current Liabilities and Payroll 101 Budgeting 231
PL-23
Financial Reporting Concepts 111
I-11
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