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by Donald E. Kieso, Paul D. Kimmel, Jerry J. Weygandt
Financial Accounting, IFRS Edition: 2nd Edition
Cover Page
Title Page
Copyright
Brief Contents
Features of the Second Edition
Content Changes by Chapter
WileyPLUS: Beyond Books
Contents
Chapter 1: Accounting in Action
Knowing the Numbers
What Is Accounting?
The Building Blocks of Accounting
The Basic Accounting Equation
Using the Accounting Equation
Financial Statements
APPENDIX 1A: Accounting Career Opportunities
Another Perspective
Chapter 2: The Recording Process
Accidents Happen
The Account
Steps in the Recording Process
The Recording Process Illustrated
The Trial Balance
Another Perspective
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
Another Perspective
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
Another Perspective
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: Periodic Inventory System
APPENDIX 5B: Worksheet for a Merchandising Company
Another Perspective
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
Another Perspective
Chapter 7: Fraud, Internal Control, and Cash
Minding the Money in Moose Jaw
Fraud and Internal Control
Cash Controls
Control Features: Use of a Bank
Reporting Cash
Another Perspective
Chapter 8: Accounting for Receivables
Are You Going to Pay Me—or Not?
Types of Receivables
Accounts Receivable
Notes Receivable
Statement Presentation and Analysis
Another Perspective
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
Another Perspective
Chapter 10: Liabilities
Financing His Dreams
Current Liabilities
Non-Current Liabilities
APPENDIX 10A: Present Value Concepts Related to Bond Pricing
APPENDIX 10B: Effective-Interest Method of Bond Amortization
APPENDIX 10C: Straight-Line Amortization
APPENDIX 10D: Payroll-Related Liabilities
Another Perspective
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
Another Perspective
Chapter 12: Investments
Playing for Fun and Profit
Why Corporations Invest
Accounting for Debt Investments
Accounting for Share Investments
Valuing and Reporting Investments
APPENDIX 12A: Preparing Consolidated Financial Statements
Another Perspective
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: Using a Worksheet to Prepare the Statement of Cash Flows—Indirect Method
APPENDIX 13B: Statement of Cash Flows—Direct Method
APPENDIX 13C: Statement of Cash Flows—T-Account Approach
Another Perspective
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 Irregular Items
Quality of Earnings
Another Perspective
Appendix A: Specimen Financial Statements: Samsung Electronics Co., Ltd.
Appendix B: Specimen Financial Statements: Nestlé S.A.
Appendix C: Specimen Financial Statements: Zetar plc
Appendix D: Specimen Financial Statements: Tootsie Roll Industries, Inc.
Appendix E: Time Value of Money
Nature of Interest
Future Value Concepts
Present Value Concepts
Using Financial Calculators
Appendix F: Payroll Accounting
Accounting for Payroll
Employer Payroll Taxes
Internal Control for Payroll
Appendix G: Subsidiary Ledgers and Special Journals (available at www.wiley.com/college/weygandt)
Expanding the Ledger—Subsidiary Ledgers
Expanding the Journal—Special Journals
Appendix H: Other Significant Liabilities
Provisions and Contingent Liabilities
Lease Liabilities
Additional Liabilities for Employee Fringe Benefits
Company Index
Subject Index
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