Financial Accounting Information for Decisions

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ISBN: 9780538851343 | 0538851341
Cover: Hardcover
Copyright: 8/7/1995

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The Accounting Information System	p. 1
Accounting and Organizations	p. 2
Information for Decisions	p. 3
The Purpose of Organizations	p. 5
Transformation of Resources	p. 6
Creating Value	p. 7
The Role of Accounting in Business Organizations	p. 8
The Structure of Business Organizations	p. 10
Business Ownership	p. 10
Management of Corporations	p. 11
Advantages of Corporations	p. 13
Disadvantages of Corporations	p. 13
Creditors	p. 14
Accounting and Business Decisions	p. 16
Risk and Return	p. 16
The Regulatory Environment of Accounting	p. 20
The Importance of Ethics	p. 22
A Short Introduction to Excel	p. 23
Identifying and Selecting Cells	p. 23
Referencing and Mathematical Operations	p. 23
Copying Cell Contents	p. 24
Changing Column Widths	p. 24
Menus	p. 24
Buttons	p. 25
Business Activities--The Source of Accounting Information	p. 44
Financing Activities	p. 45
Accounting for Business Activities	p. 46
Investing Activities	p. 47
Operating Activities	p. 50
Financial Reporting and Analysis	p. 53
The Income Statement	p. 54
The Balance Sheet	p. 55
The Statement of Cash Flows	p. 56
The Transformation Process	p. 57
Financial Analysis	p. 58
Debits and Credits: Another Way to Record Transactions	p. 59
Measuring Revenues and Expenses	p. 82
Accrual Accounting	p. 83
Revenue Transactions	p. 84
Expense Transactions	p. 87
Adjusting Account Balances	p. 90
Ledger Accounts	p. 93
Closing Entries and Financial Statements	p. 94
Summary of Account Balances	p. 94
Income Statement	p. 94
Closing Entries	p. 95
Payments to Owners	p. 98
Post-Closing Account Balances	p. 98
Balance Sheet	p. 98
Statement of Cash Flows	p. 100
Summary of Accounting Cycle	p. 100
Accounting and Ethics	p. 100
Reporting Earnings and Financial Position	p. 128
The Purpose of Financial Statements	p. 129
The Income Statement	p. 130
Gross Profit	p. 131
Operating Income	p. 131
Other Revenues and Expenses	p. 132
Income Taxes	p. 132
Net Income	p. 132
Earnings Per Share	p. 132
Other Reporting Issues	p. 133
The Balance Sheet	p. 136
Current Assets	p. 136
Property and Equipment	p. 137
Liabilities	p. 137
Stockholders' Equity	p. 137
Other Balance Sheet Content	p. 138
Other Current Assets	p. 138
Other Long-Term Assets	p. 138
Other Current Liabilities	p. 140
Other Long-Term Liabilities	p. 140
Stockholders' Equity and Comprehensive Income	p. 140
The Statement of Stockholders' Equity	p. 142
Use of Financial Statements	p. 143
Interrelationships among Financial Statements	p. 143
Limitations of Financial Statements	p. 144
Reporting Cash Flows	p. 179
The Statement of Cash Flows	p. 180
The Direct Format	p. 180
Operating Activities	p. 181
Investing Activities	p. 184
Financing Activities	p. 184
The Indirect Format	p. 185
Interpreting Cash Flows	p. 189
Full and Fair Reporting	p. 224
The Purpose of Accounting Regulation	p. 225
Sources of Accounting Regulation	p. 226
Creating Accounting Standards	p. 228
Standard-Setting Organizations	p. 228
The Standard-Setting Process	p. 229
The FASB's Conceptual Framework	p. 230
Disclosure and Fair Representation	p. 231
Summary Business Data	p. 231
Management's Discussion and Analysis	p. 231
Notes to the Financial Statements	p. 233
The Auditors' Report	p. 235
Report of Management Responsibilities	p. 237
Internal Controls	p. 238
Management Philosophy	p. 238
Business Ethics	p. 238
Computer System Controls	p. 240
Human Resources Controls	p. 240
Physical Controls	p. 241
Conclusion	p. 241
The Responsibilities of Accountants	p. 241
Computerized Accounting Systems	p. 255
Components of a Computerized Accounting System	p. 256
Data Processing in a Computerized System	p. 258
Accounting System Modules	p. 261
The Sales Module	p. 261
The Purchasing and Inventory Management Module	p. 263
The Human Resources Module	p. 264
The Production Module	p. 265
The Structure of Accounting Systems	p. 266
An Illustration of an Accounting System	p. 268
Copying and Opening the Database	p. 268
Database Contents	p. 268
Tables	p. 269
Entering Transactions	p. 269
Sales Orders	p. 269
Shipping Information	p. 270
Receiving Goods	p. 271
Billing Customers	p. 272
Reporting Sales and Income	p. 272
Cash Receipts and Accounts Receivable	p. 272
Summary	p. 273
Analysis and Interpretation of Financial Accounting Information	p. 283
The Time Value of Money	p. 284
Future Value	p. 285
Compound Interest	p. 286
Future Value of an Annuity	p. 288
Present Value	p. 292
Present Value of an Annuity	p. 294
Loan Payments and Amortization	p. 296
Unequal Payments	p. 300
Combining Single Amounts and Annuities	p. 301
Summary of Future and Present Value Concepts	p. 301
Financing Activities	p. 319
Types of Obligations	p. 320
Debt Obligations	p. 321
Short-Term Debt	p. 321
Long-Term Debt	p. 321
Debt Transactions	p. 323
Financial Reporting of Debt	p. 327
Other Obligations	p. 328
Contingencies	p. 328
Commitments	p. 329
Capital Leases	p. 329
Stockholders' Equity	p. 331
Contributed Capital	p. 332
Retained Earnings	p. 333
Changes in Stockholders' Equity	p. 334
Equity Transactions	p. 334
Cash Dividends	p. 336
Issuing New Stock	p. 336
Stock Dividends	p. 336
Preferred Stock	p. 337
International Reporting of Financing Activities	p. 339
Other Related Topics	p. 339
Stock Options	p. 339
Noncontrolling Interest	p. 340
Appropriation of Retained Earnings	p. 340
Foreign Currency Adjustments	p. 340
Analysis of Financing Activities	p. 362
Financing Decisions	p. 363
Capital Structure Decisions	p. 363
The Effect of Financial Leverage	p. 365
Effects of Financing Decisions on Cash Flow and Liquidity	p. 368
Dividend Decisions	p. 368
Other Financing Alternatives	p. 369
Interpretation of Financing Activities	p. 369
A General Overview	p. 370
Comparing Capital Structures	p. 371
Table of Contents provided by Rittenhouse. All Rights Reserved.

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Financial Accounting Information for Decisions

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