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Accounting: What the Numbers Mean

Accounting: What the Numbers Mean 13th Edition

By: David Marshall
ISBN-10: 1264126743
/ ISBN-13: 9781265649319
Edition: 13th Edition
Language: English
				
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Contents

1. Accounting —Present and Past

    • What Is Accounting?
    • Financial Accounting
    • Managerial Accounting/Cost Accounting
    • Auditing—Public Accounting
    • Internal Auditing
    • Governmental and Not-for-Profit Accounting
    • Income Tax Accounting
    • How Has Accounting Developed?
    • Early History
    • The Accounting Profession in the United States
    • Financial Accounting Standard Setting at the Present Time
    • Standards for Other Types of Accounting
    • International Accounting Standards
    • Ethics and the Accounting Profession
    • The Conceptual Framework
    • Summary of Concepts Statement No. 8, Chapter 1: “The Objective of General Purpose Financial Reporting”
    • Objectives of Financial Reporting for Nonbusiness Organizations
    • Plan of the Book

Part 1: Financial Accounting

    • 2. Financial Statements and Accounting Concepts/Principles
    • Financial Statements
    • From Transactions to Financial Statements
    • Financial Statements Illustrated
    • Explanations and Definitions
    • Comparative Statements in Subsequent Years
    • Illustration of Financial Statement Relationships
    • Accounting Concepts and Principles
    • Concepts/Principles Related to the Entire Model
    • Concepts/Principles Related to Transactions
    • Concepts/Principles Related to Bookkeeping Procedures and the Accounting Process
    • Concepts/Principles Related to Financial Statements
    • Limitations of Financial Statements
    • The Corporation’s Annual Report
    • 3. Fundamental Interpretations Made from Financial Statement Data
    • Financial Ratios and Trend Analysis
    • Return on Investment
    • The DuPont Model: An Expansion of the ROI Calculation
    • Return on Equity
    • Working Capital and Measures of Liquidity
    • Illustration of Trend Analysis
    • 4. The Bookkeeping Process and Transaction Analysis
    • The Bookkeeping/Accounting Process
    • The Balance Sheet Equation—A Mechanical Key
    • Transactions
    • Bookkeeping Jargon and Procedures
    • Understanding the Effects of Transactions on the Financial Statements
    • Adjustments
    • Transaction Analysis Methodology
    • 5. Accounting for and Presentation of Current Assets
    • Cash and Cash Equivalents
    • The Bank Reconciliation as a Control over Cash
    • Short-Term Marketable Securities
    • Balance Sheet Valuation
    • Interest Accrual
    • Accounts Receivable
    • Bad Debts/Uncollectible Accounts
    • Cash Discounts
    • Notes Receivable
    • Interest Accrual
    • Inventories
    • Inventory Cost Flow Assumptions
    • The Impact of Changing Costs (Inflation/Deflation)
    • Selecting an Inventory Cost Flow Assumption
    • Inventory Accounting System Alternatives
    • Inventory Errors
    • Balance Sheet Valuation at the Lower of Cost or Market
    • Prepaid Expenses and Other Current Assets
    • 6. Accounting for and Presentation of Property, Plant, and Equipment, and Other Noncurrent Assets
    • Land
    • Buildings and Equipment
    • Cost of Assets Acquired
    • Depreciation for Financial Accounting Purposes
    • Repair and Maintenance Expenditures
    • Disposal of Depreciable Assets
    • Assets Acquired by Lease
    • Intangible Assets
    • Leasehold Improvements
    • Patents, Trademarks, and Copyrights
    • Goodwill
    • Natural Resources
    • Other Noncurrent Assets
    • Appendix—Time Value of Money
    • Future Value
    • Future Value of an Annuity
    • Present Value
    • Present Value of an Annuity
    • Impact of Compounding Frequency
    • 7. Accounting for and Presentation of Liabilities
    • Current Liabilities
    • Short-Term Debt
    • Current Maturities of Long-Term Debt
    • Accounts Payable
    • Unearned Revenue or Deferred Credits
    • Payroll Taxes and Other Withholdings
    • Other Accrued Liabilities
    • Noncurrent Liabilities
    • Long-Term Debt
    • Deferred Tax Liabilities
    • Other Noncurrent Liabilities
    • Contingent Liabilities
    • 8. Accounting for and Presentation of Stockholders’ Equity
    • Paid-In Capital
    • Common Stock
    • Preferred Stock
    • Additional Paid-In Capital
    • Retained Earnings
    • Cash Dividends
    • Stock Dividends and Stock Splits
    • Accumulated Other Comprehensive Income (Loss)
    • Foreign Currency Translation Adjustment
    • Treasury Stock
    • Reporting Changes in Stockholders’ Equity Accounts
    • Noncontrolling Interest
    • Owners’ Equity for Other Types of Entities
    • Proprietorships and Partnerships
    • Not-for-Profit and Governmental Organizations
    • Appendix—Personal Investing
    • 9. The Income Statement and the Statement of Cash Flows
    • Income Statement
    • Revenues
    • Expenses
    • Cost of Goods Sold
    • Gross Profit or Gross Margin
    • Operating Expenses
    • Income from Operations
    • Other Income and Expenses
    • Income before Income Taxes and Income Tax Expense
    • Net Income and Earnings per Share
    • Income Statement Presentation Alternatives
    • Unusual or Infrequently Occurring Items Sometimes Seen on an Income Statement
    • Statement of Cash Flows
    • Content and Format of the Statement
    • Interpreting the Statement of Cash Flows
    • 10. Corporate Governance, Notes to the Financial Statements, and Other Disclosures
    • Corporate Governance
    • Financial Reporting Misstatements
    • General Organization of Notes to the Financial Statements
    • Notes to the Financial Statements
    • Significant Accounting Policies
    • Details of Other Financial Statement Amounts
    • Other Disclosures
    • Management’s Statement of Responsibility
    • Management’s Discussion and Analysis
    • Five-Year (or Longer) Summary of Financial Data
    • Independent Auditors’ Report
    • Financial Statement Compilations
    • 11. Financial Statement Analysis
    • Financial Statement Analysis Ratios
    • Liquidity Measures
    • Activity Measures
    • Profitability Measures
    • Financial Leverage Measures
    • Other Analytical Techniques
    • Book Value per Share of Common Stock
    • Common Size Financial Statements
    • Other Operating Statistics

Part 2: Managerial Accounting

    • 12. Managerial Accounting and Cost–Volume–Profit Relationships
    • Managerial Accounting Contrasted to Financial Accounting
    • Cost Classifications
    • Relationship of Total Cost to Volume of Activity
    • Applications of Cost–Volume–Profit Analysis
    • Cost Behavior Pattern: The Key
    • Estimating Cost Behavior Patterns
    • A Modified Income Statement Format
    • An Expanded Contribution Margin Model
    • Multiple Products or Services and Sales Mix Considerations
    • Breakeven Point Analysis
    • Operating Leverage
    • 13. Cost Accounting and Reporting
    • Cost Management
    • Cost Accumulation and Assignment
    • Cost Relationship to Products or Activity
    • Costs for Cost Accounting Purposes
    • Cost Accounting Systems
    • Cost Accounting Systems—General Characteristics
    • Product Costing
    • Statement of Cost of Goods Manufactured
    • Cost Accounting Systems—Job Order Costing, Process Costing, and Hybrid Costing
    • Cost Accounting Methods—Absorption Costing and Direct Costing
    • Cost Accounting Systems in Service Organizations
    • Activity-Based Costing
    • 14. Cost Planning
    • Cost Classifications
    • Relationship of Total Cost to Volume of Activity
    • Cost Classification According to a Time-Frame Perspective
    • Budgeting
    • The Budgeting Process in General
    • The Budget Time Frame
    • The Budgeting Process
    • The Purchases/Production Budget
    • The Cost of Goods Sold Budget
    • The Operating Expense Budget
    • The Budgeted Income Statement
    • The Cash Budget
    • The Budgeted Balance Sheet
    • Standard Costs
    • Using Standard Costs
    • Developing Standards
    • Costing Products with Standard Costs
    • Other Uses of Standards
    • Budgeting for Other Analytical Purposes
    • 15. Cost Control
    • Cost Classifications
    • Relationship of Total Cost to Volume of Activity
    • Cost Classification According to a Time-Frame Perspective
    • Performance Reporting
    • Characteristics of the Performance Report
    • The Flexible Budget
    • Standard Cost Variance Analysis
    • Analysis of Variable Cost Variances
    • Analysis of Fixed Overhead Variance
    • Accounting for Variances
    • Analysis of Organizational Units
    • Reporting for Segments of an Organization
    • The Analysis of Investment Centers
    • The Balanced Scorecard
    • 16. Costs for Decision Making
    • Cost Classifications
    • Cost Classifications for Other Analytical Purposes
    • Short-Run Decision Analysis
    • Relevant Costs
    • Relevant Costs in Action—The Sell or Process Further Decision
    • Relevant Costs in Action—The Special Pricing Decision
    • Relevant Costs in Action—The Target Costing Question
    • Relevant Costs in Action—The Make or Buy Decision
    • Relevant Costs in Action—The Continue or Discontinue a Segment Decision
    • Relevant Costs in Action—The Short-Term Allocation of Scarce Resources
    • Long-Run Investment Analysis
    • Capital Budgeting
    • Investment Decision Special Considerations
    • Cost of Capital
    • Capital Budgeting Techniques
    • The Investment Decision
    • Integration of the Capital Budget with Operating Budgets

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