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

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文件名:	ZiJingBT.Accounting-Cengage Learning (2018).torrent
种子名称:	Carl Warren, James M. Reeve, Jonathan Duchac - Accounting-Cengage Learning (2018).pdf
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类别:	学习 \| 由惟贤惟德 (广大站友) 上传于 2019-06-10 16:19:29
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内容简介:	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
感谢者:	葛荣存, 亡灵歌喉, 宫本拓虚, s0001k, xgdw, 冰墨魂 (已有 6 人表达了感谢)