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Financial & Managerial Accounting Second Edition
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Financial & Managerial Accounting Second Edition
by Donald E. Kieso, Paul D. Kimmel, Jerry J. Weygandt
Financial Accounting: IFRS, 3rd Edition
Chapter 1: Accounting in Action
Knowing the Numbers
What Is Accounting?
The Building Blocks of Accounting
The Basic Accounting Equation2
Using the Accounting Equation
Financial Statements
APPENDIX 1A: Accounting Career Opportunities
A Look at U.S. GAAP
Chapter 2: The Recording Process
Accidents Happen
The Account
Steps in the Recording Process
The Trial Balance
A Look at U.S. GAAP
Chapter 3: Adjusting the Accounts
What Was Your Profit?
Timing Issues
The Basics of Adjusting Entries
The Adjusted Trial Balance and Financial Statements
APPENDIX 3A: Alternative Treatment of Prepaid Expenses and Unearned Revenues
APPENDIX 3B: Concepts in Action
A Look at U.S. GAAP
Chapter 4: Completing the Accounting Cycle
Speaking the Same Language
Using a Worksheet
Closing the Books
Summary of the Accounting Cycle
The Classified Statement of Financial Position
APPENDIX 4A: Reversing Entries
A Look at U.S. GAAP
Chapter 5: Accounting for Merchandising Operations
Who Doesn’t Shop?
Merchandising Operations
Recording Purchases of Merchandise
Recording Sales of Merchandise
Completing the Accounting Cycle
Forms of Financial Statements
APPENDIX 5A: Worksheet for a Merchandising Company
APPENDIX 5B: Periodic Inventory System
A Look at U.S. GAAP
Chapter 6: Inventories
“Where Is That Spare Bulldozer Blade?”
Classifying Inventory
Determining Inventory Quantities
Inventory Costing
Inventory Errors
Statement Presentation and Analysis
APPENDIX 6A: Inventory Cost Flow Methods in Perpetual Inventory Systems
APPENDIX 6B: Estimating Inventories
APPENDIX 6C: LIFO Inventory Method
A Look at U.S. GAAP
Chapter 7: Fraud, Internal Control, and Cash
Minding the Money at Nick’s
Cash Controls
Control Features: Use of a Bank
Reporting Cash
A Look at U.S. GAAP
Chapter 8: Accounting for Receivables
Are You Going to Pay Me—or Not?
Types of Receivables
Accounts Receivable
Notes Receivable
Statement Presentation and Analysis
A Look at U.S. GAAP
Chapter 9: Plant Assets, Natural Resources, and Intangible Assets
How Much for a Ride to the Beach?
Plant Assets
Extractable Natural Resources
Intangible Assets
Statement Presentation and Analysis
APPENDIX 9A: Exchange of Plant Assets
A Look at U.S. GAAP
Chapter 10: Liabilities
Financing His Dreams
Current Liabilities
Non-Current Liabilities
APPENDIX 10A: Effective-Interest Method of Bond Amortization
APPENDIX 10B: Straight-Line Amortization
APPENDIX 10C: Employee-Related Liabilities
A Look at U.S. GAAP
Chapter 11: Corporations: Organization, Share Transactions, Dividends, and Retained Earnings
To the Victor Go the Spoils
The Corporate Form of Organization
Accounting for Share Transactions
Dividends
Retained Earnings
Statement Presentation and Analysis
APPENDIX 11A: Statement of Changes in Equity
APPENDIX 11B: Book Value—Another per Share Amount
A Look at U.S. GAAP
Chapter 12: Investments
Playing for Fun and Profit
Why Corporations Invest
Accounting for Share Investments
Valuing and Reporting Investments
APPENDIX 12A: Preparing Consolidated Financial Statements
A Look at U.S. GAAP
Chapter 13: Statement of Cash Flows
What Should We Do with This Cash?
Statement of Cash Flows: Usefulness and Format
Preparing the Statement of Cash Flows—Indirect Method
Using Cash Flows to Evaluate a Company
APPENDIX 13A: Statement of Cash Flows—Direct Method
APPENDIX 13B: Using a Worksheet to Prepare the Statement of Cash Flows—Indirect Method
APPENDIX 13C: Statement of Cash Flows—T-Account Approach
A Look at U.S. GAAP
Chapter 14: Financial Statement Analysis
Making Money the Old-Fashioned Way
Basics of Financial Statement Analysis
Horizontal Analysis
Vertical Analysis
Ratio Analysis
Earning Power and Unusual Items
Quality of Earnings
A Look at U.S. GAAP
Appendix A: Specimen Financial Statements: TSMC, Ltd. A-1
Appendix B: Specimen Financial Statements: Nestlé SA B-1
Appendix C: Specimen Financial Statements: Petra Foods Limited C-1
Appendix D: Specimen Financial Statements: Apple Inc. D-1
Appendix E: Time Value of Money E-1
Nature of Interest E-1
Future Value Concepts E-3
Present Value Concepts E-7
Using Financial Calculators E-16
Appendix F: Accounting for Partnerships F-1
Partnership Form of Organization F-1
Basic Partnership Accounting F-4
Liquidation of a Partnership F-10
Appendix G: Subsidiary Ledgers and Special Journals G-1 (available at www.wiley.com/college/weygandt)
Expanding the Ledger—Subsidiary Ledgers G-1
Expanding the Journal—Special Journals G-3
Appendix H: Other Significant Liabilities H-1 (available at www.wiley.com/college/weygandt)
Provisions and Contingent Liabilities H-1
Lease Liabilities H-3
Additional Liabilities for Employee Fringe Benefits H-5
Appendix I: Payroll Accounting I-1 (available at www.wiley.com/college/weygandt)
Accounting for Payroll I-1
Employer Payroll Taxes I-8
Internal Control for Payroll I-10
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Appendix I: Payroll Accounting I-1 (available at www.wiley.com/college/weygandt)
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