دانلود کتاب Introduction to Financial Accounting

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Table of Contents 1 Introduction to Financial Accounting Chapter 1 Learning Objectives Concept Self-Check 1.1 Accounting Defined 1.2 Business Organizations 1.3 Generally Accepted Accounting Principles (GAAP) 1.4 Financial Statements 1.5 Transaction Analysis and Double-entry Accounting Summary of Chapter 1 Learning Objectives Discussion Questions Exercises Problems 2 The Accounting Process Chapter 2 Learning Objectives Concept Self-Check 2.1 Accounts 2.2 Transaction Analysis Using Accounts 2.3 The Trial Balance 2.4 Using Formal Accounting Records 2.5 The Accounting Cycle Summary of Chapter 2 Learning Objectives Discussion Questions Exercises Problems 3 Financial Accounting and Adjusting Entries Chapter 3 Learning Objectives Concept Self-Check 3.1 The Operating Cycle 3.2 Adjusting Entries 3.3 The Adjusted Trial Balance 3.4 Using the Adjusted Trial Balance to Prepare Financial Statements 3.5 The Accounting Cycle 3.6 The Closing Process Summary of Chapter 3 Learning Objectives Discussion Questions Exercises Problems 4 The Classified Balance Sheet and Related Disclosures Chapter 4 Learning Objectives Concept Self-Check 4.1 Financial Statement Disclosure Decisions 4.2 Classified Balance Sheet 4.3 Notes to Financial Statements 4.4 Auditor's Report 4.5 Management's Responsibility for Financial Statements Summary of Chapter 4 Learning Objectives Discussion Questions Exercises Problems 5 Accounting for the Sale of Goods Chapter 5 Learning Objectives Concept Self-Check 5.1 The Basics of Merchandising 5.2 The Purchase and Payment of Merchandise Inventory (Perpetual) 5.3 Merchandise Inventory: Sales and Collection (Perpetual) 5.4 Adjustments to Merchandise Inventory (Perpetual) 5.5 Merchandising Income Statement 5.6 Closing Entries for a Merchandiser 5.7 Appendix A: The Periodic Inventory System Summary of Chapter 5 Learning Objectives Discussion Questions Exercises Problems 6 Assigning Costs to Merchandise Chapter 6 Learning Objectives Concept Self-Check 6.1 Inventory Cost Flow Assumptions 6.2 Financial Statement Impact of Different Inventory Cost Flows 6.3 Lower of Cost and Net Realizable Value (LCNRV) 6.4 Estimating the Balance in Merchandise Inventory 6.5 Appendix A: Ratio Analysis—Merchandise Inventory Turnover 6.6 Appendix B: Inventory Cost Flow Assumptions Under the Periodic System Summary of Chapter 6 Learning Objectives Discussion Questions Exercises Problems 7 Cash and Receivables Chapter 7 Learning Objectives Concept Self-Check 7.1 Internal Control 7.2 Petty Cash 7.3 Cash Collections and Payments 7.4 Accounts Receivable 7.5 Short-Term Notes Receivable 7.6 Appendix A: Ratio Analysis—Acid Test 7.7 Appendix B: Ratio Analysis—Accounts Receivable Turnover Summary of Chapter 7 Learning Objectives Discussion Questions Exercises Problems 8 Long-lived Assets Chapter 8 Learning Objectives Concept Self-Check 8.1 Establishing the Cost of Property, Plant, and Equipment (PPE) 8.2 Depreciation 8.3 Partial Year Depreciation 8.4 Revising Depreciation 8.5 Impairment of Long-lived Assets 8.6 Derecognition of Property, Plant, and Equipment 8.7 Intangible Assets 8.8 Goodwill 8.9 Disclosure Summary of Chapter 8 Learning Objectives Discussion Questions Exercises Problems 9 Debt Financing: Current and Long-term Liabilities Chapter 9 Learning Objectives Concept Self-Check 9.1 Current versus Long-term Liabilities 9.2 Known Current Liabilities 9.3 Estimated Current Liabilities 9.4 Long-Term Liabilities—Bonds Payable 9.5 Long-term Liabilities—Loans Payable 9.6 Appendix A: Present Value Calculations 9.7 Appendix B: Additional Payroll Transactions 9.8 Appendix C: The Effective Interest Rate Method Summary of Chapter 9 Learning Objectives Discussion Questions Exercises Problems 10 Equity Financing Chapter 10 Learning Objectives Concept Self-Check 10.1 The Corporate Structure 10.2 Recording Share Transactions 10.3 Cash Dividends 10.4 Share Dividends 10.5 Book Value 10.6 Appendix A: Reporting for Multiple Classes of Shares Summary of Chapter 10 Learning Objectives Discussion Questions Exercises Problems 11 The Statement of Cash Flows Chapter 11 Learning Objectives Concept Self-Check 11.1 Financial Statement Reporting 11.2 Preparing the Statement of Cash Flows 11.3 Interpreting the Statement of Cash Flows 11.4 Appendix A: Putting It All Together: Corporate Financial Statements 11.5 Appendix B: Statement of Cash Flows – Direct Method 11.5.1 Preparing a Statement of Cash Flows: Direct Method Summary of Chapter 11 Learning Objectives Discussion Questions Exercises Problems 12 Financial Statement Analysis Chapter 12 Learning Objectives Concept Self-Check 12.1 Introduction to Ratio Analysis 12.2 Liquidity Ratios: Analyzing Short-term Cash Needs 12.3 Profitability Ratios: Analyzing Operating Activities 12.4 Leverage Ratios: Analyzing Financial Structure 12.5 Market Ratios: Analysis of Financial Returns to Investors 12.6 Overall Analysis of Big Dog's Financial Statements 12.7 Horizontal and Vertical Trend Analysis Summary of Chapter 12 Learning Objectives Discussion Questions Exercises Problems 13 Proprietorships and Partnerships Chapter 13 Learning Objectives Concept Self-Check 13.1 Proprietorships 13.2 Partnerships Summary of Chapter 13 Learning Objectives Discussion Questions Exercises Problems Solutions To Discussion Questions Chapter 1 Solutions Chapter 2 Solutions Chapter 3 Solutions Chapter 4 Solutions Chapter 5 Solutions Chapter 6 Solutions Chapter 7 Solutions Chapter 8 Solutions Chapter 9 Solutions Chapter 10 Solutions Chapter 11 Solutions Chapter 12 Solutions Chapter 13 Solutions Solutions To Exercises Chapter 1 Solutions Chapter 2 Solutions Chapter 3 Solutions Chapter 4 Solutions Chapter 5 Solutions Chapter 6 Solutions Chapter 7 Solutions Chapter 8 Solutions Chapter 9 Solutions Chapter 10 Solutions Chapter 11 Solutions Chapter 12 Solutions Chapter 13 Solutions Solutions To Problems Chapter 1 Solutions Chapter 2 Solutions Chapter 3 Solutions Chapter 4 Solutions Chapter 5 Solutions Chapter 6 Solutions Chapter 7 Solutions Chapter 8 Solutions Chapter 9 Solutions Chapter 10 Solutions Chapter 11 Solutions Chapter 12 Solutions Chapter 13 Solutions