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Financial Accounting DeMYSTiFieD
CITATION
Berry, Leonard Eugene
.
Financial Accounting DeMYSTiFieD
.
US
: McGraw-Hill, 2010.
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Financial Accounting DeMYSTiFieD
Authors:
Leonard Eugene Berry
Published:
November 2010
eISBN:
9780071741972 0071741976
|
ISBN:
9780071741026
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Book Description
Table of Contents
Contents
Acknowledgments
Introduction
Chapter 1 Financial Accounting: The Language of Business
Types of Business Enterprises
The Profession of Accounting in the United States
Need for Financial Information by Businesses
Form of Financial Information Provided to Outsiders
The Rules for Preparing and Reporting Financial Accounting Information
Quiz
Chapter 2 Basic Principles of Financial Accounting and Reporting
How Accounting Principles Are Established
Basic Assumptions of Financial Accounting
Basic Accounting Principles for Measuring Financial Accounting Transactions
Measuring Income and Expenses Using Accrual Accounting
Dual Entity Concept
The Accounting Equation
Quiz
Chapter 3 The Balance Sheet and Income Statement—A Closer Look
The Balance Sheet
Statement of Changes in Stockholders' Equity
Income Statement
Quiz
Chapter 4 The Accounting Process: Analyzing and Recording Business Transactions
The Double-Entry Accounting System
Quiz
Chapter 5 The Accounting Process: Preparation of the Worksheet, Adjusting and Closing Entries
The Accounting Cycle
The Trial Balance and the Worksheet
An Extended Illustration of the Accounting Cycle
Specialized Journals
Quiz
Chapter 6 Managing and Accounting for Cash and Investments
Composition of Cash and Cash Equivalents
Valuing and Reporting of Cash and Cash Equivalents
Managing Cash
Cash Internal Controls
Procedures for Preparation of the Bank Reconciliation
Petty Cash
Investment in Securities
Quiz
Chapter 7 Accounting for Sales and Receivables
Recording Sales and Sales Returns and Allowances
Accounting for Sales Warranties
Selling Products and Merchandise on Credit
Accounting for Uncollectible Receivables
Promissory Notes Receivable
Uncollectible Notes Receivable
Dishonored Notes Receivable
Quiz
Chapter 8 Accounting for Inventories
Inventories in Merchandising and Manufacturing Companies
Purchasing and Recording Inventory
Inventory Cost Flow Methods
Inventory Valuation Methods
Quiz
Chapter 9 Accounting for Long-Term Assets
What Are Plant, Property, and Equipment?
Acquisition of Plant, Property, and Equipment
Depreciation of Plant and Equipment
Disposal of Plant and Equipment
Accounting for Intangible Assets
Quiz
Chapter 10 Accounting for Liabilities
Introduction
Current Liabilities
Long-Term Liabilities
Appendix: Time Value of Money
Quiz
Chapter 11 Accounting for Stockholders' Equity
The Corporate Form of Organization
Common Terminology
Accounting for Common Stock
Accounting for Preferred Stock
Accounting for Subscribed Common Stock
Accounting for Treasury Stock
Dividends
Stock Splits
Retained Earnings
Quiz
Chapter 12 Statement of Cash Flows
Purpose and Importance of the Statement of Cash Flows
Statement of Cash Flows Classifications
Two Methods for Preparing the Statement of Cash Flows
Quiz
Chapter 13 Financial Statement Analysis
Who Needs to Analyze Financial Statements?
Horizontal Analysis
Vertical Analysis
Ratio Analysis
Quiz
Final Exam
Answers to Quizzes and Final Exam
Glossary
A
B
C
D
E
F
G
H
I
L
M
N
O
P
R
S
T
U
V
W
Index