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[会计学][Carl Warren, James M. Reeve, Jonathan Duchac - Accounting-Cengage Learning (2018)][PDF]

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来源:Library Genesis.
网址:http://gen.lib.rus.ec/book/index.php?md5=341E0002C3027CBDFACED77B65933D0C

Title: Accounting
Author(s): Carl Warren, James M. Reeve, Jonathan Duchac
Publisher: Cengage Learning
Year: 2018
Edition: 27th
Language: English
Pages (biblio\tech): 1426\1426
ISBN: 978-1337272094


Table of contents :
Cover......Page 1
Brief Contents......Page 5
The Warren Vision......Page 6
Features......Page 7
Instructor Resources......Page 17
Student Resources......Page 18
Acknowledgments......Page 19
About the Authors......Page 22
Contents......Page 23
Chapter 1: Introduction to Accounting and Business......Page 33
Nature of Business and Accounting......Page 36
Generally Accepted Accounting Principles......Page 41
The Accounting Equation......Page 44
Business Transactions and the Accounting Equation......Page 45
Financial Statements......Page 50
Financial Analysis and Interpretation: Ratio of Liabilities to Owner's Equity......Page 57
At a Glance 1......Page 59
Illustrative Problem......Page 61
Key Terms......Page 63
Practice Exercises......Page 64
Exercises......Page 68
Problems: Series A......Page 75
Problems: Series B......Page 79
Continuing Problem......Page 83
Cases & Projects......Page 84
Chapter 2: Analyzing Transactions......Page 87
Using Accounts to Record Transactions......Page 90
Double-Entry Accounting System......Page 93
Journalizing and Posting to Accounts......Page 99
Trial Balance......Page 108
Financial Analysis and Interpretation: Horizontal Analysis......Page 111
At a Glance 2......Page 113
Illustrative Problem......Page 115
Discussion Questions......Page 118
Practice Exercises......Page 119
Exercises......Page 121
Problems: Series A......Page 128
Problems: Series B......Page 132
Continuing Problem......Page 136
Cases & Projects......Page 137
Chapter 3: The Adjusting Process......Page 141
Nature of the Adjusting Process......Page 144
Adjusting Entries for Accruals......Page 147
Adjusting Entries for Deferrals......Page 151
Adjusting Entries for Depreciation......Page 155
Summary of Adjusting Process......Page 157
Adjusted Trial Balance......Page 161
Financial Analysis and Interpretation: Vertical Analysis......Page 162
At a Glance 3......Page 165
Illustrative Problem......Page 167
Practice Exercises......Page 169
Exercises......Page 172
Problems: Series A......Page 179
Problems: Series B......Page 183
Continuing Problem......Page 187
Cases & Projects......Page 188
Chapter 4: Completing the Accounting Cycle......Page 191
Flow of Accounting Information......Page 194
Financial Statements......Page 196
Closing Entries......Page 200
Accounting Cycle......Page 205
Illustration of the Accounting Cycle......Page 208
Fiscal Year......Page 218
Financial Analysis and Interpretation: Working Capital and Current Ratio......Page 219
Appendix 1: End-of-Period Spreadsheet......Page 220
Appendix 2: Reversing Entries......Page 227
At a Glance 4......Page 229
Illustrative Problem......Page 232
Discussion Questions......Page 234
Practice Exercises......Page 235
Exercises......Page 237
Problems: Series A......Page 246
Problems: Series B......Page 251
Continuing Problem......Page 256
Comprehensive Problem 1......Page 257
Cases & Projects......Page 258
Chapter 5: Accounting Systems......Page 261
Basic Accounting Systems......Page 263
Manual Accounting Systems......Page 264
Computerized Accounting Systems......Page 278
E-Commerce......Page 280
Financial Analysis and Interpretation: Segment Analysis......Page 281
At a Glance 5......Page 283
Illustrative Problem......Page 284
Discussion Questions......Page 286
Practice Exercises......Page 287
Exercises......Page 289
Problems: Series A......Page 300
Problems: Series B......Page 304
Cases & Projects......Page 309
Chapter 6: Accounting for Merchandising Businesses......Page 311
Nature of Merchandising Businesses......Page 313
Merchandising Transactions......Page 315
The Adjusting Process......Page 331
Financial Statements for a Merchandising Business......Page 334
Financial Analysis and Interpretation: Asset Turnover......Page 338
Appendix: The Periodic Inventory System......Page 340
At a Glance 6......Page 345
Illustrative Problem......Page 347
Discussion Questions......Page 349
Practice Exercises......Page 350
Exercises......Page 353
Problems: Series A......Page 361
Problems: Series B......Page 365
Comprehensive Problem 2......Page 369
Cases & Projects......Page 371
Chapter 7: Inventories......Page 375
Control of Inventory......Page 377
Inventory Cost Flow Assumptions......Page 378
Inventory Costing Methods under a Perpetual Inventory System......Page 381
Inventory Costing Methods under a Periodic Inventory System......Page 386
Comparing Inventory Costing Methods......Page 389
Reporting Merchandise Inventory in the Financial Statements......Page 390
Financial Analysis and Interpretation: Inventory Turnover and Days' Sales in Inventory......Page 396
Appendix: Estimating Inventory Cost......Page 399
At a Glance 7......Page 401
Illustrative Problem......Page 403
Discussion Questions......Page 405
Practice Exercises......Page 406
Exercises......Page 409
Problems: Series A......Page 415
Problems: Series B......Page 419
Cases & Projects......Page 422
Chapter 8: Internal Control and Cash......Page 425
Sarbanes-Oxley Act......Page 427
Internal Control......Page 429
Cash Controls over Receipts and Payments......Page 434
Bank Accounts......Page 438
Bank Reconciliation......Page 441
Special-Purpose Cash Funds......Page 444
Financial Analysis and Interpretation: Ratio of Cash to Monthly Cash Expenses......Page 446
At a Glance 8......Page 449
Illustrative Problem......Page 451
Discussion Questions......Page 452
Practice Exercises......Page 453
Exercises......Page 455
Problems: Series A......Page 461
Problems: Series B......Page 464
Cases & Projects......Page 468
Chapter 9: Receivables......Page 471
Classification of Receivables......Page 473
Uncollectible Receivables......Page 474
Direct Write-Off Method for Uncollectible Accounts......Page 475
Allowance Method for Uncollectible Accounts......Page 476
Comparing Direct Write-Off and Allowance Methods......Page 484
Notes Receivable......Page 485
Reporting Receivables on the Balance Sheet......Page 489
Financial Analysis and Interpretation: Accounts Receivable Turnover and Days' Sales in Receivables......Page 490
At a Glance 9......Page 492
Illustrative Problem......Page 494
Discussion Questions......Page 496
Practice Exercises......Page 497
Exercises......Page 499
Problems: Series A......Page 507
Problems: Series B......Page 510
Cases & Projects......Page 513
Chapter 10: Long-Term Assets: Fixed and Intangible......Page 517
Nature of Fixed Assets......Page 519
Accounting for Depreciation......Page 523
Disposal of Fixed Assets......Page 535
Natural Resources......Page 538
Intangible Assets......Page 539
Financial Reporting for Long-Term Assets: Fixed and Intangible......Page 542
Financial Analysis and Interpretation: Fixed Asset Turnover Ratio......Page 543
Appendix: Exchanging Similar Fixed Assets......Page 545
At a Glance 10......Page 547
Key Terms......Page 550
Practice Exercises......Page 551
Exercises......Page 554
Problems: Series A......Page 560
Problems: Series B......Page 563
Cases & Projects......Page 565
Chapter 11: Current Liabilities and Payroll......Page 567
Current Liabilities......Page 569
Payroll and Payroll Taxes......Page 572
Accounting Systems for Payroll and Payroll Taxes......Page 576
Employees' Fringe Benefits......Page 583
Contingent Liabilities......Page 586
Financial Analysis and Interpretation: Quick Ratio......Page 588
At a Glance 11......Page 591
Illustrative Problem......Page 592
Discussion Questions......Page 594
Practice Exercises......Page 595
Exercises......Page 597
Problems: Series A......Page 603
Problems: Series B......Page 606
Comprehensive Problem 3......Page 610
Cases & Projects......Page 613
Chapter 12: Accounting for Partnerships and Limited Liability Companies......Page 615
Proprietorships, Partnerships, and Limited Liability Companies......Page 617
Forming a Partnership and Dividing Income......Page 620
Partner Admission and Withdrawal......Page 624
Liquidating Partnerships......Page 630
Financial Analysis and Interpretation: Revenue per Employee......Page 637
At a Glance 12......Page 639
Illustrative Problem......Page 640
Discussion Questions......Page 642
Practice Exercises......Page 643
Exercises......Page 645
Problems: Series A......Page 651
Problems: Series B......Page 654
Cases & Projects......Page 657
Chapter 13: Corporations: Organization, Stock Transactions, and Dividends......Page 659
Nature of a Corporation......Page 661
Stockholders' Equity......Page 664
Paid-In Capital from Stock......Page 665
Accounting for Dividends......Page 670
Stock Splits......Page 673
Treasury Stock Transactions......Page 675
Reporting Stockholders' Equity......Page 676
Financial Analysis and Interpretation: Earnings per Share......Page 682
At a Glance 13......Page 683
Illustrative Problem......Page 686
Discussion Questions......Page 687
Practice Exercises......Page 688
Exercises......Page 690
Problems: Series A......Page 696
Problems: Series B......Page 698
Cases & Projects......Page 701
Chapter 14: Long-Term Liabilities: Bonds and Notes......Page 706
Financing Corporations......Page 708
Nature of Bonds Payable......Page 710
Accounting for Bonds Payable......Page 712
Installment Notes......Page 719
Financial Analysis and Interpretation: Times Interest Earned Ratio......Page 722
Appendix 1: Present Value Concepts and Pricing Bonds Payable......Page 724
Appendix 2: Interest Rate Method of Amortization......Page 728
At a Glance 14......Page 731
Illustrative Problem......Page 732
Discussion Questions......Page 734
Practice Exercises......Page 735
Exercises......Page 737
Problems: Series A......Page 742
Problems: Series B......Page 744
Cases & Projects......Page 747
Chapter 15: Investments and Fair Value Accounting......Page 750
Why Companies Invest......Page 752
Accounting for Debt Investments......Page 753
Accounting for Equity Investments......Page 756
Valuing and Reporting Investments......Page 761
Financial Analysis and Interpretation: Dividend Yield......Page 768
Appendix: Comprehensive Income......Page 770
At a Glance 15......Page 771
Illustrative Problem......Page 773
Key Terms......Page 776
Practice Exercises......Page 777
Exercises......Page 779
Problems: Series A......Page 786
Problems: Series B......Page 789
Comprehensive Problem 4......Page 792
Cases & Projects......Page 794
Chapter 16: Statement of Cash Flows......Page 796
Reporting Cash Flows......Page 798
Preparing the Statement of Cash Flows-The Indirect Method......Page 803
Preparing the Statement of Cash Flows-The Direct Method......Page 813
Financial Analysis and Interpretation: Free Cash Flow......Page 818
Appendix: Spreadsheet (Work Sheet) for Statement of Cash Flows-The Indirect Method......Page 820
At a Glance 16......Page 823
Illustrative Problem......Page 824
Key Terms......Page 827
Practice Exercises......Page 828
Exercises......Page 831
Problems: Series A......Page 839
Problems: Series B......Page 844
Cases & Projects......Page 850
Chapter 17: Financial Statement Analysis......Page 854
Analyzing and Interpreting Financial Statements......Page 856
Basic Analytical Methods......Page 857
Analyzing Liquidity......Page 862
Analyzing Solvency......Page 868
Analyzing Profitability......Page 871
Corporate Annual Reports......Page 880
Appendix: Unusual Items on the Income Statement......Page 881
At a Glance 17......Page 883
Illustrative Problem......Page 886
Discussion Questions......Page 889
Practice Exercises......Page 890
Exercises......Page 894
Problems: Series A......Page 902
Problems: Series B......Page 906
Cases & Projects......Page 910
Chapter 18: Introduction to Managerial Accounting......Page 914
Managerial Accounting......Page 916
Manufacturing Operations: Costs and Terminology......Page 921
Sustainability and Accounting......Page 927
Financial Statements for a Manufacturing Business......Page 929
At a Glance 18......Page 935
Illustrative Problem......Page 936
Key Terms......Page 937
Practice Exercises......Page 938
Exercises......Page 940
Problems: Series A......Page 946
Problems: Series B......Page 949
Cases & Projects......Page 952
Chapter 19: Job Order Costing......Page 955
Cost Accounting Systems Overview......Page 957
Job Order Cost Systems for Manufacturing Businesses......Page 958
Job Order Costing for Decision Making......Page 971
Job Order Cost Systems for Service Businesses......Page 972
At a Glance 19......Page 974
Illustrative Problem......Page 976
Key Terms......Page 977
Practice Exercises......Page 978
Exercises......Page 980
Problems: Series A......Page 987
Problems: Series B......Page 991
Cases & Projects......Page 995
Chapter 20: Process Cost Systems......Page 999
Process Cost Systems......Page 1001
Cost of Production Report......Page 1007
Journal Entries for a Process Cost System......Page 1016
Using the Cost of Production Report for Decision Making......Page 1020
Lean Manufacturing......Page 1022
Appendix: Average Cost Method......Page 1024
At a Glance 20......Page 1027
Illustrative Problem......Page 1028
Practice Exercises......Page 1030
Exercises......Page 1033
Problems: Series A......Page 1042
Problems: Series B......Page 1045
Cases & Projects......Page 1048
Chapter 21: Cost-Volume-Profit Analysis......Page 1051
Cost Behavior......Page 1053
Cost-Volume-Profit Relationships......Page 1059
Mathematical Approach to Cost-Volume-Profit Analysis......Page 1062
Graphic Approach to Cost-Volume-Profit Analysis......Page 1068
Special Cost-Volume-Profit Relationships......Page 1073
Appendix: Variable Costing......Page 1078
At a Glance 21......Page 1081
Illustrative Problem......Page 1082
Discussion Questions......Page 1084
Practice Exercises......Page 1085
Exercises......Page 1087
Problems: Series A......Page 1095
Problems: Series B......Page 1098
Cases & Projects......Page 1101
Chapter 22: Budgeting......Page 1105
Nature and Objectives of Budgeting......Page 1107
Budgeting Systems......Page 1109
Operating Budgets......Page 1113
Financial Budgets......Page 1123
At a Glance 22......Page 1127
Illustrative Problem......Page 1129
Key Terms......Page 1131
Practice Exercises......Page 1132
Exercises......Page 1134
Problems: Series A......Page 1141
Problems: Series B......Page 1146
Cases & Projects......Page 1151
Chapter 23: Evaluating Variances from Standard Costs......Page 1155
Standards......Page 1157
Budgetary Performance Evaluation......Page 1159
Direct Materials and Direct Labor Variances......Page 1162
Factory Overhead Variances......Page 1167
Recording and Reporting Variances from Standards......Page 1174
Nonfinancial Performance Measures......Page 1177
At a Glance 23......Page 1179
Illustrative Problem......Page 1181
Practice Exercises......Page 1183
Exercises......Page 1185
Problems: Series A......Page 1192
Problems: Series B......Page 1195
Comprehensive Problem 5......Page 1197
Cases & Projects......Page 1199
Chapter 24: Decentralized Operations......Page 1203
Centralized and Decentralized Operations......Page 1205
Responsibility Accounting for Cost Centers......Page 1207
Responsibility Accounting for Investment Centers......Page 1212
Transfer Pricing......Page 1219
At a Glance 24......Page 1225
Illustrative Problem......Page 1226
Key Terms......Page 1227
Practice Exercises......Page 1228
Exercises......Page 1230
Problems: Series A......Page 1238
Problems: Series B......Page 1241
Cases & Projects......Page 1245
Chapter 25: Differential Analysis, Product Pricing, and Activity-Based Costing......Page 1249
Differential Analysis......Page 1251
Setting Normal Product Selling Prices......Page 1262
Production Bottlenecks......Page 1266
Activity-Based Costing......Page 1268
Appendix: Total and Variable Cost Concepts to Setting Normal Price......Page 1272
At a Glance 25......Page 1277
Illustrative Problem......Page 1278
Practice Exercises......Page 1280
Exercises......Page 1283
Problems: Series A......Page 1293
Problems: Series B......Page 1297
Cases & Projects......Page 1301
Chapter 26: Capital Investment Analysis......Page 1303
Nature of Capital Investment Analysis......Page 1305
Methods Not Using Present Values......Page 1306
Methods Using Present Values......Page 1309
Additional Factors in Capital Investment Analysis......Page 1317
Capital Rationing......Page 1321
At a Glance 26......Page 1323
Illustrative Problem......Page 1324
Discussion Questions......Page 1325
Practice Exercises......Page 1326
Exercises......Page 1327
Problems: Series A......Page 1334
Problems: Series B......Page 1337
Cases & Projects......Page 1341
Mornin' Joe......Page 1346
Financial Statements for Mornin' Joe......Page 1347
Financial Statements for Mornin' Joe International......Page 1350
Appendices......Page 1358
Appendix A: Interest Tables......Page 1359
Appendix B: International Financial Reporting Standards (IFRS)......Page 1364
Appendix C: Revenue Recognition......Page 1370
Appendix D: Selected Excerpts from Nike Inc., Form 10-K for the Fiscal Year Ended May 31, 2016......Page 1374
Glossary......Page 1382
Index......Page 1396

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评论 #130108 由 justintimberlake (总版主 “听不来课”) 于 2019-05-24 18:45:25 发表 [回复] [引用] 1 楼
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评论 #130322 由 冰墨魂 (管理员 瓶邪孙璟x秋瞳 路罗秦雄x学长) 于 2019-06-10 10:22:38 发表 [回复] [引用] 2 楼
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