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Full Description
This edition from the acclaimed franchise clearly presents core financial accounting concepts within a meaningful business context, using engaging learning features that ensure a relevant, innovative learning experience. The authors demonstrate how accounting is more than just data or black-and-white rules. Updated content addresses the latest development and tools in corporate accounting today -- from using data analytics effectively to understanding the impact of discounts and sales in retail accounting. The online learning platform CNOWv2 provides practice opportunities to ensure you understand and can apply key accounting principles. Prepare for immediate success on exams and advancements in your business career as you learn how to apply the key information that accounting provides to make critical business decisions.
Contents
1. Introduction to Accounting and Business.
2. Analyzing Transactions.
3. The Adjusting Process.
4. Completing the Accounting Cycle.
Appendix 1: End-of-Period Spreadsheet.
Appendix 2: Statement of Cash Flows for NetSolutions.
5. Accounting for Merchandising Businesses.
Appendix 1: Sales Discounts.
Appendix 2: The Periodic Inventory System.
6. Inventories.
Appendix: Estimating Inventory Cost.
7. Internal Control and Cash.
8. Receivables.
9. Long-term Operating Assets.
Appendix: Exchanging Similar Fixed Assets.
10. Liabilities: Current, Notes, and Contingencies.
11. Liabilities: Bonds Payable.
Appendix 1: Present Value Concepts for Pricing Bonds.
Appendix 2: Effective Interest Rate Method of Amortization.
12. Corporations: Organization, Stock Transactions, and Dividends.
13. Statement of Cash Flows.
Appendix 1: Spreadsheet (Worksheet) for Statement of Cash Flows—The Indirect Method.
Appendix 2: Preparing the Statement of Cash Flows—The Direct Method.
14. Financial Statement Analysis.
Appendix: Spreadsheet for Statement of Cash Flows: Indirect Method.
Appendix A: Present Value Tables.
Appendix B: Selected Topics.
Topic 1: Investments.
Topic 2: Reporting Unusual Items and Comprehensive Income.
Topic 3: Foreign Currency Transactions.
Topic 4: Corporate Taxes.
Appendix C: Nike Inc., Form 10-K for the Fiscal Year Ended May 31, 2023 Selected Excerpts.
Glossary.
Index.
Online Appendices.
Appendix O-1: Reversing Journal Entries.
Appendix O-2: Special Journals and Subsidiary Ledgers.
Appendix O-3: Revenue Recognition.
Appendix O-4: International Accounting Standards.
