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|Contents Text: ||CHAPTER 1. Financial Reporting: The Institutional Setting. LEARNING OBJECTIVES. REAL WORLD VIGNETTE. Reporting of the Activities of the Firm. Regulation of Financial Reporting. Determining Generally Accepted Accounting Principles. Independent Audits of Financial Statements. Economic Consequences of Accounting Practices. Financial Reporting and Valuation. Summary and Transition. CHAPTER 2. Financial Statements: An Overview. LEARNING OBJECTIVES. REAL WORLD VIGNETTE. Forms of Business Organization. Financial Accounting Reports. Statement of Financial Position. ASSETS. LIABILITIES. STOCKHOLDERSa«÷ EQUITY. THE ACCOUNTING EQUATION. STATEMENT OF FINANCIAL POSITION: ROSS STORES. Flow Statements: Changes in Financial Position. Statement of Earnings. Statement of Cash Flows. Articulation of the Financial Statements. Statement of Changes in Stockholdersa«÷ Equity. Other Statement Disclosures. The Influence of Financial Statements. Summary and Transition. CHAPTER 3. The Accounting Process. LEARNING OBJECTIVES. REAL WORLD VIGNETTE. Balance Sheet Accounts. ASSETS. LIABILITIES. STOCKHOLDERSa«÷ EQUITY. NOMINAL ACCOUNTS. Accounting for Transactions. Double-Entry Accounting Systems. T-ACCOUNTS. JOURNAL ENTRIES. COMPUTERIZED ACCOUNTING. An Illustration of Transaction Analysis. ANALYSIS OF FINANCING AND INVESTING ACTIVITIES. Issuing Stock. Purchasing Fixtures. Borrowing Funds. Using Journal Entries and T-Accounts to Record Transactions. CONSTRUCTION THE FINANCIAL STATEMENTS. ANALYSIS OF OPERATING ACTIVITIES. Revenues and Expenses. Using the Accounting Equation to Analyze Operating Activities. Purchasing Inventory on Account (Transaction 4). Selling Inventory on Account (Transaction 5). Recognizing Cost of Goods Sold (Transaction 6). Collecting Receivables (Transaction 7). Paying Accounts Payable (Transaction 8). Paying Selling and AdministrativeAŠ Costs (Transaction 9). Depreciating Fixtures (Transaction 10). Paying Interest (Transaction 11). Dividends (Transaction 12). Nominal Accounts Revisited. Using Journal Entries and T-Accounts to Record Transactions. CONSTRUCTING THE FINANCIAL STATEMENTS. CLOSING ENTRIES. The Accounting Cycle. Analyzing Financial Statements. Summary and Transition. CHAPTER 4.AŠ Income Measurement and Reporting. LEARNING OBJECTIVES. REAL WORLD VIGNETTE. Accrual Accounting. Revenue Recognition. REVENUE RECOGNITION CRITERIA. At Point of Delivery. As Service Is Provided or Cost Incurred. Based on Contractual Agreements. At Time of Production. As Cash Is Collected. During Construction. Expense Recognition. Recording Accrual Entries. REVENUES THAT ARE RECEIVED IN CASH BEFORE THEY ARE EARNED. REVENUES THAT ARE EARNED BEFORE THEY ARE RECEIVED IN CASH. EXPENSES THAT ARE PAID IN CASH BEFORE THEY ARE INCURRED. EXPENSES THAT ARE INCURRED BEFORE THEY ARE PAID IN CASH. Valuation Implications of Income Recognition. Income Statement Format. LINE ITEM DEFINITIONS. INCOME STATEMENT LABELS. Income from Continuing Operations. Nonrecurring Items. Discontinued Operations. Extraordinary Items. Accounting Changes and Errors. Pro Forma Earnings. Earnings per Share. Comprehensive Income. Summary and Transition. CHAPTER 5.AŠ Financial Statements: Measuring Cash Flow. Cash Flow Statement Components. CASH FLOW FROM OPERATING ACTIVITIES. CASH FLOW FROM INVESTING ACTIVITIES. CASH FLOW FROM FINANCING ACTIVITIES. Preparation of the Statement of Cash Flows. WORKSHEET ENTRIES FOR CASH FROM OPERATIONS. Adjusting Net Income. Revenue Adjustments to Net Income. Cost of Goods Sold Adjustment to Net Income. Depreciation Adjustment to Net Income. Prepaid Expense Adjustment to Net Income. WORKSHEET ENTRIES FOR CASH FROM INVESTING. WORKSHEET ENTRIES FOR CASH FROM FINANCING. SUMMARY OF CASH FLOW STATEMENT PREPARATIONa«ŲINDIRECT METHOD. Articulation of the Cash Flow Statement. Supplemental Disclosures to the Cash Flow Statement. Interpreting the Cash Flow Statement. Valuation Implications of the Cash Flow Statement. Summary and Transition. CHAPTER 6.AŠ Financial Statement Analysis. LEARNING OBJECTIVES. REAL WORLD VIGNETTE. Overview of Financial Statement Analysis. CHAPTER 8.AŠ Valuing Inventories. Learning Objectives. REAL WORLD VIGNETTE. Merchandise and Manufacturing Inventories. INVENTORY COSTS. INVENTORY-LEVEL MANAGEMENT. VALUING INVENTORY. ACCOUNTING FOR INVENTORY. Inventory Recording Procedures. PERIODIC METHOD. PERPETUAL METHOD. Inventory Cost Flow Assumptions. FIRST-IN, FIRST-OUT. LAST-IN, FIRST-OUT. WEIGHTED AVERAGE. SPECIFIC IDENTIFICATION. Illustration of Cost Flow Assumptions. PERIODIC INVENTORY COMPUTATIONS. Periodic FIFO. Periodic LIFO. Periodic Weighted Average. PERPETUAL INVENTORY COMPUTATIONS. Perpetual FIFO. Perpetual LIFO. Perpetual Weighted Average. COMPARISON OF INVENTORY METHODS. Inventory Method Choices and Firm Value. LIFOa«÷s Effect on Financial Statements. LATE PURCHASES. LIFO LIQUIDATIONS. Financial Analysis and Inventory: Converting from LIFO to FIFO. RATIO ANALYSIS IMPLICATIONS. Transition and Summary. CHAPTER 9.AŠ Valui|
|Title: ||Financial Accounting: A Valuation Emphasis|
|Author: ||John S. Hughes (Univ. of California, Los|
|Price: ||List: 185.95 YOUR PRICE: 176.65|
|Publisher: ||JOHN WILEY & SONS|
|# of Pages: ||N/A|
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