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eBook Details:
Full title: Survey of Accounting, 9th Edition
Edition: 9th
Copyright year: 2021
Publisher: Cengage Learning
Author: Carl S. Warren; Amanda Farmer
ISBN: 9780357132821, 9780357132821
Format: PDF
Description of Survey of Accounting, 9th Edition:
Now you can master the most essential topics in financial and managerial accounting today using the unique Integrated Financial Statement Framework in Warren/Farmer’s SURVEY OF ACCOUNTING, 9E. Written specifically for readers who have no prior knowledge of accounting, this edition’s distinctive framework illustrates the impact of transactions on financial statements without the use of debits and credits. The authors also incorporate Metric Analyses that clearly connect transactions and management decisions to metrics that assess the financial condition and performance of businesses today. Streamlined content throughout this edition and numerous examples from actual organizations further highlight the importance of accounting transactions on management decisions in businesses today.Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.
Table of Contents of Survey of Accounting, 9th Edition PDF ebook:
PrefaceAbout the AuthorsBrief ContentsContentsChapter 1: The Role of Accounting in BusinessNature of Business and AccountingBusiness ActivitiesWhat Is Accounting and Its Role in Business?Financial StatementsAccounting ConceptsMetric-Based Analysis: Return on AssetsKey PointsKey TermsIllustrative ProblemSelf-Examination QuestionsClass Discussion QuestionsExercisesProblemsMetric-Based AnalysisCasesAnswers to Self-Examination QuestionsChapter 2: Basic Accounting Systems: Cash BasisElements of an Accounting SystemRecording a Corporation’s First Period of OperationsFinancial Statements for a Corporation’s First Period of OperationsRecording a Corporation’s Second Period of OperationsFinancial Statements for a Corporation’s Second Period of OperationsMetric-Based Analysis: Common-Sized StatementsKey PointsKey TermsIllustrative ProblemSelf-Examination QuestionsClass Discussion QuestionsExercisesProblemsMetric-Based AnalysisCasesAnswers to Self-Examination QuestionsChapter 3: Basic Accounting Systems: Accrual BasisAccrual Accounting ConceptsFamily Health Care’s November TransactionsThe Adjustment ProcessFinancial StatementsAccrual and Cash Basis of AccountingMetric-Based Analysis: Quick RatioAppendixKey PointsKey TermsIllustrative ProblemSelf-Examination QuestionsClass Discussion QuestionsExercisesProblemsMetric-Based AnalysisCasesAnswers to Self-Examination QuestionsChapter 4: Accounting for Retail OperationsNature of Retail OperationsPurchase TransactionsSales TransactionsFreight and Sales TaxesDual Nature of Merchandise TransactionsAdjustments for Retail OperationsFinancial Statements for a Retail BusinessMetric-Based Analysis: Markup PercentAppendix 1Appendix 2Key PointsKey TermsIllustrative ProblemSelf-Examination QuestionsClass Discussion QuestionsExercisesProblemsMetric-Based AnalysisCasesAnswers to Self-Examination QuestionsChapter 5: Internal Control and CashSarbanes-Oxley ActInternal ControlCash Controls over Receipts and PaymentsBank AccountsBank ReconciliationSpecial-Purpose Cash FundsFinancial Statement Reporting of CashMetric-Based Analysis: Ratio of Cash to Monthly Cash ExpensesKey PointsKey TermsIllustrative ProblemSelf-Examination QuestionsClass Discussion QuestionsExercisesProblemsMetric-Based AnalysisCasesAnswers to Self-Examination QuestionsChapter 6: Receivables and InventoriesClassification of ReceivablesUncollectible ReceivablesDirect Write-Off Method for Uncollectible AccountsAllowance Method for Uncollectible AccountsRetail InventoryInventory Cost Flow AssumptionsComparing Inventory Costing MethodsReporting Receivables and InventoryMetric-Based Analysis: Accounts Receivable Turnover and Inventory TurnoverKey PointsKey TermsIllustrative ProblemSelf-Examination QuestionsClass Discussion QuestionsExercisesProblemsMetric-Based AnalysisCasesAnswers to Self-Examination QuestionsChapter 7: Fixed Assets, Natural Resources, and Intangible AssetsNature of Fixed AssetsAccounting for DepreciationDisposal of Fixed AssetsNatural ResourcesIntangible AssetsFinancial Reporting for Fixed Assets and Intangible AssetsMetric-Based Analysis: Asset TurnoverKey PointsKey TermsIllustrative ProblemSelf-Examination QuestionsClass Discussion QuestionsExercisesProblemsMetric-Based AnalysisCasesAnswers to Self-Examination QuestionsChapter 8: Liabilities and Stockholders’ EquityFinancing CorporationsCurrent LiabilitiesBondsContingent LiabilitiesStockDividendsStock SplitsReporting Liabilities and Stockholders’ EquityFinancial Statement Metric-Analysis: Debt and Price-Earnings RatiosKey PointsKey TermsIllustrative ProblemSelf-Examination QuestionsClass Discussion QuestionsExercisesProblemsMetric-Based AnalysisCasesAnswers to Self-Examination QuestionsChapter 9: Metric-Analysis of Financial StatementsAnalysis of Financial StatementsGlobal AnalysisComponent Analysis: Liquidity MetricsComponent Analysis: Solvency MetricsComponent Analysis: Profitability MetricsCorporate Annual ReportsAppendixKey PointsKey TermsIllustrative ProblemSelf-Examination QuestionsClass Discussion QuestionsExercisesProblemsCasesAnswers to Self-Examination QuestionsChapter 10: Accounting Systems for Manufacturing OperationsManagerial AccountingManufacturing Operations and CostsCost Accounting SystemsJob Order Cost Systems for Manufacturing OperationsJob Order Cost Systems for Service BusinessesJust-in-Time ProcessingActivity-Based CostingMetric-Based Analysis: Cost per UnitKey PointsKey TermsIllustrative ProblemSelf-Examination QuestionsClass Discussion QuestionsExercisesProblemsMetric-Based AnalysisCasesAnswers to Self-Examination QuestionsChapter 11: Cost-Volume-Profit AnalysisCost BehaviorCost-Volume-Profit RelationshipsCost-Volume-Profit EquationsCost-Volume-Profit GraphsSpecial RelationshipsCost-Volume-Profit AssumptionsMetric-Based Analysis: Margin of SafetyKey PointsKey TermsIllustrative ProblemSelf-Examination QuestionsClass Discussion QuestionsExercisesProblemsMetric-Based AnalysisCasesAnswers to Self-Examination QuestionsChapter 12: Differential Analysis and Product PricingNature of Differential AnalysisApplying Differential AnalysisSetting Normal Product Selling PricesMetric-Based Analysis: Contribution Margin per Unit of Production ConstraintAppendixKey PointsKey TermsIllustrative ProblemSelf-Examination QuestionsClass Discussion QuestionsExercisesProblemsMetric-Based AnalysisCasesAnswers to Self-Examination QuestionsChapter 13: Budgeting and Standard CostsNature and Objectives of BudgetingMaster BudgetStandardsBudgetary Performance ReportingDirect Materials and Direct Labor VariancesMetric-Based Analysis: Process Yield and Utilization RateKey PointsKey TermsIllustrative ProblemSelf-Examination QuestionsClass Discussion QuestionsExercisesProblemsMetric-Based AnalysisCasesAnswers to Self-Examination QuestionsChapter 14: Decentralized OperationsOperational ResponsibilityResponsibility Accounting for Cost CentersResponsibility Accounting for Profit CentersResponsibility Accounting for Investment CentersMetric-Based Analysis: Balanced ScorecardAppendix: Transfer PricingKey PointsKey TermsIllustrative ProblemSelf-Examination QuestionsClass Discussion QuestionsExercisesProblemsMetric-Based AnalysisCasesAnswers to Self-Examination QuestionsChapter 15: Capital Investment AnalysisNature of Capital Investment AnalysisMethods Not Using Present ValuesMethods Using Present ValuesFactors That Complicate Capital Investment AnalysisCapital RationingMetric-Based Analysis: Financial LeverageKey PointsKey TermsIllustrative ProblemSelf-Examination QuestionsClass Discussion QuestionsExercisesProblemsMetric-Based AnalysisCasesAnswers to Self-Examination QuestionsAppendix A: Double-Entry Accounting SystemsAppendix B: Process Cost SystemsGlossarySubject IndexCompany Index