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1. Introduction to Accounting and Business |
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1 | (46) |
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2 | (6) |
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2 | (1) |
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Types of Business Organizations |
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3 | (1) |
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4 | (2) |
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Value Chain of a Business |
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6 | (1) |
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6 | (2) |
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The Role of Accounting in Business |
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8 | (1) |
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8 | (2) |
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10 | (2) |
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11 | (1) |
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11 | (1) |
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Specialized Accounting Fields |
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11 | (1) |
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Generally Accepted Accounting Principles |
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12 | (1) |
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13 | (1) |
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13 | (1) |
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Assets, Liabilities, and Owner's Equity |
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13 | (1) |
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Business Transactions and the Accounting Equation |
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14 | (5) |
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19 | (3) |
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19 | (1) |
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Statement of Owner's Equity |
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19 | (2) |
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21 | (1) |
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21 | (1) |
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Financial Analysis and Interpretation |
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22 | (25) |
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2. Analyzing Transactions |
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47 | (54) |
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48 | (1) |
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Characteristics of an Account |
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49 | (1) |
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Analyzing and Summarizing Transactions in Accounts |
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50 | (5) |
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Transactions and Balance Sheet Accounts |
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50 | (2) |
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Income Statement Accounts |
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52 | (2) |
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54 | (1) |
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Normal Balances of Accounts |
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55 | (1) |
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Illustration of Analyzing and Summarizing Transactions |
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55 | (13) |
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68 | (1) |
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Discovery and Correction of Errors |
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69 | (2) |
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69 | (1) |
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70 | (1) |
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Financial Analysis and Interpretation |
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71 | (30) |
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3. The Matching Concept and the Adjusting Process |
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101 | (38) |
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102 | (1) |
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Nature of the Adjusting Process |
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103 | (1) |
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Recording Adjusting Entries |
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104 | (9) |
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Deferred Expenses (Prepaid Expenses) |
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105 | (2) |
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Deferred Revenue (Unearned Revenue) |
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107 | (1) |
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Accrued Expenses (Accrued Liabilities) |
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108 | (3) |
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Accrued Revenues (Accrued Assets) |
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111 | (1) |
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112 | (1) |
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Summary of Adjustment Process |
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113 | (4) |
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Financial Analysis and Interpretation |
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117 | (22) |
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4. Completing the Accounting Cycle |
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139 | (43) |
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140 | (1) |
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140 | (3) |
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Unadjusted Trial Balance Columns |
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141 | (1) |
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142 | (1) |
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Adjusted Trial Balance Columns |
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142 | (1) |
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Income Statement and Balance Sheet Columns |
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143 | (1) |
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143 | (1) |
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144 | (1) |
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Statement of Owner's Equity |
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144 | (1) |
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144 | (1) |
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Adjusting and Closing Entries |
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144D | (9) |
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Journalizing and Posting Closing Entries |
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145 | (7) |
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Post-Closing Trial Balance |
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152 | (1) |
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153 | (1) |
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Financial Analysis and Interpretation |
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154 | (1) |
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Appendix: Reversing Entries |
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155 | (22) |
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177 | (5) |
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Practice Set: Tom's Asphalt This set is a service business operated as a proprietorship. It includes a narrative of transactions and instructions for an optional solution with no debits and credits. This set can be solved manually or with the PASS. software. |
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5. Accounting Systems and Internal Controls |
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182 | (48) |
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183 | (1) |
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184 | (6) |
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Objectives of Internal Control |
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184 | (6) |
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Elements of Internal Control |
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185 | (5) |
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Manual Accounting Systems |
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190 | (10) |
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190 | (1) |
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190 | (2) |
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Manual Accounting System: The Revenue and Collection Cycle |
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192 | (4) |
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Manual Accounting System: The Purchase and Payment Cycle |
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196 | (4) |
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Adapting Manual Accounting systems |
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200 | (2) |
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Additional Subsidiary Ledgers |
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200 | (1) |
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Modified Special Journals |
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201 | (1) |
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Computerized Accounting systems |
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202 | (2) |
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204 | (26) |
6. Accounting for Merchandising Businesses |
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230 | (162) |
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Nature of Merchandising Businesses |
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231 | (1) |
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Financial Statements for a Merchandising Business |
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232 | (6) |
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Multiple-Step Income Statement |
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232 | (4) |
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Single-Step Income Statement |
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236 | (1) |
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Statement of Owner's Equity |
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236 | (1) |
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236 | (2) |
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238 | (4) |
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238 | (1) |
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239 | (1) |
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239 | (2) |
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Sales Returns and Allowances |
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241 | (1) |
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242 | (3) |
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242 | (1) |
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Purchases Returns and Allowances |
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243 | (2) |
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Transportation Costs, Sales Taxes, and Trade Discounts |
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245 | (3) |
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245 | (1) |
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246 | (1) |
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247 | (1) |
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Illustration of Accounting for Merchandise Transactions |
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248 | (1) |
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Chart of Accounts for a Merchandising Business |
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249 | (1) |
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The Accounting Cycle for a Merchandising Business |
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250 | (1) |
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Merchandise Inventory Shrinkage |
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250 | (1) |
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251 | (1) |
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251 | (1) |
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Financial Analysis and Interpretation |
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251 | (1) |
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Appendix 1: Account Systems for Merchandisers |
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252 | (4) |
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252 | (2) |
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Computerized Accounting Systems |
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254 | (2) |
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Appendix 2: Work Sheet and Adjusting and Closing Entries for a Merchandising Business |
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256 | (22) |
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278 | (5) |
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Practice Set: Specialty Sports This set is a merchandising business operated as a proprietorship. It includes business documents, and it can be solved manually or with the PASS. software. |
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283 | (34) |
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Nature of Cash and the Importance of Controls Over Cash |
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284 | (1) |
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285 | (2) |
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Controlling Cash Received from Cash Sales |
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285 | (1) |
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Controlling Cash Received in the Mail |
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286 | (1) |
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Internal Control of Cash Payments |
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287 | (2) |
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Basic Features of the Voucher System |
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287 | (2) |
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Electronic Funds Transfer |
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289 | (1) |
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Bank Accounts: Their Nature and Use as a Control Over Cash |
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289 | (4) |
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289 | (1) |
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290 | (2) |
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Bank Accounts as a Control Over Cash |
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292 | (1) |
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293 | (2) |
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295 | (1) |
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Presentation of Cash on the Balance Sheet |
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296 | (2) |
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Financial Analysis and Interpretation |
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298 | (19) |
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317 | (37) |
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Classification of Receivables |
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318 | (1) |
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318 | (1) |
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318 | (1) |
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318 | (1) |
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Internal Control of Receivables |
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319 | (1) |
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Uncollectible Receivables |
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320 | (1) |
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Allowance Method of Accounting for Uncollectibles |
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321 | (4) |
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Write-Offs to the Allowance Account |
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322 | (1) |
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Estimating Uncollectibles |
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323 | (2) |
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Direct Write-Off Method of Accounting for Uncollectibles |
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325 | (1) |
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Characteristics of Notes Receivable |
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326 | (2) |
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327 | (1) |
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328 | (1) |
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328 | (1) |
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Accounting for Notes Receivable |
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328 | (2) |
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Receivables on the Balance Sheet |
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330 | (1) |
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Financial Analysis and Interpretation |
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330 | (2) |
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Appendix: Discounting Notes Receivable |
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332 | (22) |
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354 | (38) |
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Internal Control of Inventories |
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355 | (2) |
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Effect of Inventory Errors on Financial statements |
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357 | (1) |
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Inventory Cost Flow Assumptions |
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358 | (2) |
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Inventory Costing Methods Under a Perpetual Inventory System |
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360 | (3) |
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First-In, First-Out Method |
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360 | (1) |
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Last-In, First-Out Method |
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361 | (1) |
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362 | (1) |
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Computerized Perpetual Inventory Systems |
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362 | (1) |
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Inventory Costing Methods Under a Periodic Inventory System |
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363 | (2) |
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First-In, First-Out Method |
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363 | (1) |
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Last-In, First-Out Method |
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364 | (1) |
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364 | (1) |
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Comparing Inventory Costing Methods |
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365 | (2) |
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Use of the First-In, First-Out Method |
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366 | (1) |
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Use of the Last-In, First-Out Method |
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366 | (1) |
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Use of the Average Cost Method |
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367 | (1) |
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Valuation of inventory at Other than Cost |
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367 | (1) |
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Valuation at Lower of Cost or Market |
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367 | (1) |
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Valuation at Net Realizable Value |
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368 | (1) |
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Presenting Merchandise Inventory on the Balance Sheet |
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368 | (1) |
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Estimating Inventory Cost |
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369 | (2) |
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Retail Method of Inventory Costing |
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370 | (1) |
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Gross Profit Method of Estimating Inventories |
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371 | (1) |
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Financial Analysis and Interpretation |
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371 | (21) |
10. Fixed Assets and Intangible Assets |
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392 | (42) |
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393 | (4) |
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394 | (1) |
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394 | (1) |
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395 | (1) |
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395 | (2) |
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Accounting for Depreciation |
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397 | (5) |
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398 | (1) |
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Units-of-Production Method |
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399 | (1) |
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399 | (1) |
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Comparing Depreciation Methods |
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400 | (1) |
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Depreciation for Federal Income Tax |
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400 | (1) |
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Revising Depreciation Estimates |
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401 | (1) |
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402 | (1) |
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Capital and Revenue Expenditures |
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402 | (2) |
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Stages of Acquiring Fixed Assets |
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402 | (1) |
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403 | (1) |
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404 | (4) |
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405 | (1) |
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405 | (1) |
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Exchanging Similar Fixed Assets |
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406 | (2) |
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408 | (1) |
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Internal Control of Fixed Assets |
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409 | (1) |
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410 | (1) |
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410 | (4) |
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411 | (1) |
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Copyrights and Trademarks |
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411 | (1) |
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412 | (2) |
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Financial Reporting for Fixed Assets and Intangible Assets |
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414 | (1) |
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Financial Analysis and Interpretation |
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414 | (2) |
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Appendix: Sum-of-the-Years-Digits Depreciation |
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416 | (18) |
11. Current Liabilities |
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434 | (47) |
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The Nature of Current Liabilities |
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435 | (1) |
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Short-Term Notes Payable and Current Portion of Long-Term Debt |
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436 | (2) |
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436 | (1) |
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Current Portion of Long-Term Debt |
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437 | (1) |
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438 | (1) |
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Payroll and Payroll Taxes |
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439 | (7) |
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Liability for Employee Earnings |
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440 | (1) |
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Deductions from Employee Earnings |
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441 | (3) |
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Computing Employee Net Pay |
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444 | (1) |
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Liability for Employer's Payroll Taxes |
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444 | (2) |
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Accounting Systems for Payroll and Payroll Taxes |
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446 | (7) |
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446 | (2) |
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Employee's Earnings Record |
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448 | (1) |
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448 | (1) |
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449 | (1) |
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Internal Controls for Payroll Systems |
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449 | (4) |
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Employees' Fringe Benefits |
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453 | (2) |
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453 | (1) |
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454 | (1) |
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Postretirement Benefits Other Than Pensions |
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455 | (1) |
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Financial Analysis and Interpretation |
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455 | (19) |
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474 | (7) |
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Practice Set: Groom and Board This set includes payroll transactions for a merchandising business operated as a proprietorship. It includes business documents, and it can be solved manually or with the PASS. software. |
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Practice Set: The Coddled Canine with Peachtree® Accounting Software This set includes payroll transactions for a merchandising business operated as a proprietorship. It can be solved with the Peachtree software. |
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12. Corporations: Organization, Capital Stock Transactions, and Dividends |
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481 | (36) |
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482 | (2) |
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Characteristics of a Corporation |
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482 | (1) |
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483 | (1) |
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484 | (2) |
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Sources of Paid-In Capital |
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486 | (2) |
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486 | (2) |
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488 | (3) |
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489 | (1) |
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490 | (1) |
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Treasury Stock Transactions |
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491 | (1) |
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492 | (1) |
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493 | (2) |
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493 | (1) |
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494 | (1) |
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Reporting Stockholders' Equity |
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495 | (3) |
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Stockholders' Equity in the Balance Sheet |
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496 | (1) |
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Reporting Retained Earnings |
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497 | (1) |
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Financial Analysis and Interpretation |
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498 | (19) |
13. Accounting for Partnerships and Limited Liability Corporations |
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517 | (42) |
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Alternate Forms of Business Entities |
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518 | (3) |
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519 | (1) |
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Limited Liability Corporations |
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520 | (1) |
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Comparison of Alternate Entity Characteristics |
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521 | (1) |
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Equity Reporting for Alternate Entity Forms |
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521 | (4) |
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Equity Reporting for Proprietorships |
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522 | (1) |
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Equity Reporting for Corporations |
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522 | (1) |
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Equity Reporting for Partnerships and Limited Liability Corporations |
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522 | (1) |
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Accounting for Partnerships and Limited Liability Corporations |
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523 | (2) |
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525 | (1) |
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525 | (3) |
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Dividing Income-Services of Partners |
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525 | (1) |
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Dividing Income-Services of Partners and Investments |
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526 | (1) |
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Dividing Income-Allowances Exceed Net income |
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527 | (1) |
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528 | (3) |
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528 | (3) |
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531 | (1) |
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531 | (1) |
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531 | (5) |
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532 | (1) |
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533 | (1) |
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Loss on Realization-Capital Deficiency |
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534 | (2) |
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536 | (1) |
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536 | (23) |
14. Income Taxes, Unusual Income Items, and Investments in Stocks |
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559 | (42) |
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560 | (4) |
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560 | (1) |
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561 | (2) |
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Reporting and Analyzing Taxes |
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563 | (1) |
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Unusual Items Affecting the Income Statement |
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564 | (4) |
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Unusual Items Affecting Income from Continuing Operations |
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564 | (2) |
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Unusual Items Not Affecting Income from Continuing Operations |
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566 | (2) |
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Reporting Unusual Below-the-Line Items |
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568 | (1) |
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Earnings per Common Share |
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568 | (2) |
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570 | (1) |
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Accounting for Investments in Stocks |
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571 | (4) |
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Short-Term Investments in Stocks |
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571 | (2) |
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Long-Term Investments in Stocks |
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573 | (2) |
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Sale of Investments in Stocks |
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575 | (1) |
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575 | (3) |
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Mergers and Consolidations |
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575 | (1) |
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Parent and Subsidiary Corporations |
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576 | (1) |
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Consolidated Financial Statements |
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576 | (2) |
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Financial Analysis and Interpretation |
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578 | (23) |
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Practice Set: Nina's Decorating House This set is a service and merchandising business operated is a corporation. It includes narrative for six months of transactions, which are to be recorded in a general journal. The set can be solved manually or with the PASS. software. |
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Practice Set: First Designs, Inc. this set is a departmentalized merchandising business operated as a corporation. It includes a narrative of transactions, which are to be recorded in special journals. the set can be solved manually or with the PASS. software. |
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15. Bonds Payable and Investments in Bonds |
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601 | (39) |
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602 | (1) |
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Characteristics of Bonds Payable |
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603 | (1) |
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The Present-Value Concept and Bonds Payable |
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604 | (4) |
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Present Value of the Face Amount of Bonds |
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605 | (1) |
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Present Value of the Periodic Bond Interest Payments |
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606 | (2) |
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Accounting for Bonds Payable |
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608 | (4) |
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Bonds Issued at Face Amount |
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608 | (2) |
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Bonds Issued at a Discount |
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610 | (1) |
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Amortizing a Bond Discount |
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610 | (1) |
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Bonds Issued at a Premium |
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611 | (1) |
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Amortizing a Bond Premium |
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611 | (1) |
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611 | (1) |
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612 | (1) |
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613 | (1) |
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614 | (2) |
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Accounting for Bond Investments-Purchase, Interest, and Amortization |
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614 | (1) |
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Accounting for Bond Investments-Sale |
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615 | (1) |
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Corporation Balance Sheet |
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616 | (2) |
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Balance Sheet Presentation of Bonds Payable |
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616 | (2) |
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Balance Sheet Presentation of Bond Investments |
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618 | (1) |
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Financial Analysis and Interpretation |
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618 | (1) |
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Appendix: Effective Interest Rate Method of Amortization |
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619 | (16) |
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Amortization of Discount by the Interest Method |
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619 | (1) |
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Amortization of Premium by the Interest Method |
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620 | (15) |
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635 | (5) |
16. Statement of Cash Flows |
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640 | (51) |
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641 | (4) |
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Cash Flows from Operating Activities |
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642 | (1) |
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Cash Flows from Investing Activities |
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643 | (1) |
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Cash Flows from Financing Activities |
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643 | (1) |
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Noncash Investing and Financing Activities |
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644 | (1) |
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644 | (1) |
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Statement of Cash Flows-The Indirect Method |
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645 | (9) |
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645 | (6) |
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651 | (1) |
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651 | (1) |
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652 | (1) |
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652 | (1) |
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Preparing the Statement of Cash Flows |
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653 | (1) |
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Statement of Cash Flows-The Direct Method |
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654 | (4) |
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Cash Received from Customers |
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654 | (1) |
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Cash Payments for Merchandise |
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655 | (1) |
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Cash Payments for Operating Expenses |
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656 | (1) |
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657 | (1) |
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657 | (1) |
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Cash Payments for Income Taxes |
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657 | (1) |
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Reporting Cash Flows from Operating Activities Direct Method |
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657 | (1) |
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Financial Analysis and Interpretation |
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658 | (2) |
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Appendix: Work Sheet for statement of Cash Flows |
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660 | (32) |
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Work Sheet-Indirect Method |
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660 | (3) |
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663 | (28) |
17. Financial Statement Analysis |
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691 | (46) |
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Basic Analytical Procedures |
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692 | (5) |
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692 | (2) |
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694 | (2) |
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696 | (1) |
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Other Analytical Measures |
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697 | (1) |
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697 | (7) |
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Current Position Analysis |
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|
698 | (1) |
|
Accounts Receivable Analysis |
|
|
699 | (1) |
|
|
700 | (1) |
|
Ratio of Fixed Assets to Long-Term Liabilities |
|
|
701 | (1) |
|
Ratio of Liabilities to stockholders' Equity |
|
|
702 | (1) |
|
Number of Times Interest Charges Earned |
|
|
702 | (2) |
|
|
704 | (4) |
|
Ratio of Net Sales to Assets |
|
|
704 | (1) |
|
Rate Earned on Total Assets |
|
|
704 | (1) |
|
Rate Earned on Stockholders' Equity |
|
|
705 | (1) |
|
Rate Earned on Common Stockholders' Equity |
|
|
706 | (1) |
|
Earnings per share on Common Stock |
|
|
706 | (1) |
|
|
707 | (1) |
|
Dividends per Share and Dividend Yield |
|
|
707 | (1) |
|
Summary of Analytical Measures |
|
|
708 | (1) |
|
|
708 | (30) |
|
Management Discussion and Analysis |
|
|
710 | (8) |
|
Independent Auditors' Report |
|
|
718 | (19) |
18. Introduction to Managerial Accounting and Job Order Cost systems |
|
737 | (46) |
|
The Differences Between Managerial and Financial Accounting |
|
|
738 | (1) |
|
The Management Accountant in the Organization |
|
|
739 | (1) |
|
|
740 | (2) |
|
|
740 | (1) |
|
|
741 | (1) |
|
|
742 | (1) |
|
Cost Accounting System Overview |
|
|
742 | (1) |
|
Job Order Cost systems for Manufacturing Businesses |
|
|
743 | (11) |
|
|
743 | (2) |
|
|
745 | (2) |
|
|
747 | (3) |
|
|
750 | (1) |
|
Finished Goods and Cost of Goods Sold |
|
|
751 | (1) |
|
|
751 | (1) |
|
|
752 | (1) |
|
Summary of Cost Flows for Goodwell Printers |
|
|
752 | (2) |
|
Job Order Costing for Decision Making |
|
|
754 | (2) |
|
Job Order Cost systems for Proffessional Service Businesses |
|
|
756 | (27) |
|
Practice Set: Dynamic Designs, Inc. This set is a manufacturing business operated as a corporation that uses a job order cost system. The set can be solved manually or with the PASS. software. |
|
|
19. Process Cost Systems |
|
783 | (42) |
|
Comparing Job Order Costing and Process Costing |
|
|
784 | (2) |
|
Physical Flows and Cost Hows for a Process Manufacturer |
|
|
786 | (2) |
|
The First-in, First-Out (Fifo) Method |
|
|
788 | (6) |
|
Step 1 Determine the Units to Be Assigned Costs |
|
|
788 | (2) |
|
Step 2: Calculate Equivalent Units of Production |
|
|
790 | (1) |
|
Step 3: Determine the Cost per Equivalent Unit |
|
|
791 | (2) |
|
Step 4: Allocate Costs to Transferred and Partially Completed Units |
|
|
793 | (1) |
|
Bringing It All Together: The Cost of Production Report |
|
|
794 | (1) |
|
Journal Entries for a Process Cost System |
|
|
795 | (1) |
|
Using the Cost of Production Report for Decision Making |
|
|
796 | (2) |
|
|
798 | (1) |
|
Appendix: Average Cost Method |
|
|
799 | (27) |
|
Determining Cost Under the Average Cost Method |
|
|
800 | (2) |
|
The Cost of Production Report |
|
|
802 | (23) |
20. Cost Behavior and Cost-Volume-Profit Analysis |
|
825 | (45) |
|
|
826 | (5) |
|
|
826 | (2) |
|
|
828 | (1) |
|
|
829 | (1) |
|
Summary of Cost Behavior Concepts |
|
|
830 | (1) |
|
Cost-Volume-Profit Relationships |
|
|
831 | (2) |
|
Contribution Margin Concept |
|
|
831 | (2) |
|
Mathematical Approach to Cost-Volume-Profit Analysis |
|
|
833 | (5) |
|
|
834 | (3) |
|
|
837 | (1) |
|
Graphic Approach to Cost-Volume-Profit Analysis |
|
|
838 | (4) |
|
Cost-Volume-Profit (Break-Even) Chart |
|
|
838 | (2) |
|
|
840 | (1) |
|
Use of Computers in Cost-Volume-Profit Analysis |
|
|
841 | (1) |
|
|
842 | (2) |
|
Special Cost-Volume-Profit Relationship |
|
|
844 | (2) |
|
|
844 | (1) |
|
|
844 | (2) |
|
Assumptions of Cost-Volume-Profit Analysis |
|
|
846 | (1) |
|
Appendix: Variable Costing |
|
|
846 | (24) |
21. Budgeting |
|
870 | (46) |
|
Nature and Objectives of Budgeting |
|
|
871 | (3) |
|
|
871 | (2) |
|
Human Behavior and Budgeting |
|
|
873 | (1) |
|
|
874 | (4) |
|
|
875 | (1) |
|
|
876 | (1) |
|
Computerized Budgeting Systems |
|
|
877 | (1) |
|
|
878 | (1) |
|
|
879 | (7) |
|
|
879 | (1) |
|
|
880 | (1) |
|
Direct Materials Purchases Budget |
|
|
880 | (2) |
|
|
882 | (1) |
|
Factory Overhead Cost Budget |
|
|
883 | (1) |
|
Cost of Goods Sold Budget |
|
|
883 | (1) |
|
Selling and Administrative Expenses Budget |
|
|
883 | (1) |
|
Budgeted Income Statement |
|
|
884 | (2) |
|
|
886 | (31) |
|
|
886 | (3) |
|
Capital Expenditures Budget |
|
|
889 | (1) |
|
|
889 | (27) |
22. Performance Evaluation Using Variances from standard Costs |
|
916 | (36) |
|
|
917 | (2) |
|
|
917 | (1) |
|
|
917 | (1) |
|
Reviewing and Revising Standards |
|
|
918 | (1) |
|
Support and Criticism of Standards |
|
|
919 | (1) |
|
Budgetary Performance Evaluation |
|
|
919 | (2) |
|
Direct Materials Variances |
|
|
921 | (2) |
|
Direct Materials Price Variance |
|
|
922 | (1) |
|
Direct Materials Quantity Variance |
|
|
922 | (1) |
|
Direct Materials Variance Relationships |
|
|
922 | (1) |
|
Reporting Direct Materials Variances |
|
|
923 | (1) |
|
|
923 | (2) |
|
Direct Labor Rate Variance |
|
|
923 | (1) |
|
Direct Labor Time Variance |
|
|
924 | (1) |
|
Direct Labor Variance Relationships |
|
|
924 | (1) |
|
Reporting Direct Labor Variances |
|
|
924 | (1) |
|
Factory Overhead Variances |
|
|
925 | (5) |
|
The Factory Overhead Flexible Budget |
|
|
925 | (1) |
|
Variable Factory Overhead Controllable Variance |
|
|
926 | (1) |
|
Fixed Factory Overhead Volume Variance |
|
|
926 | (2) |
|
Reporting Factory Overhead Variances |
|
|
928 | (1) |
|
Factory Overhead Variances and the Factory Overhead Account |
|
|
929 | (1) |
|
Recording and Reporting Variances from Standards |
|
|
930 | (2) |
|
Standards for Nonmanufacturing Expenses |
|
|
932 | (1) |
|
Nonfinancial Performance Measures |
|
|
932 | (20) |
23. Performance Evaluation for Decentralized Operations |
|
952 | (40) |
|
Centralized and Decentralized Operations |
|
|
953 | (1) |
|
Advantages of Decentralization |
|
|
953 | (1) |
|
Disadvantages of Decentralization |
|
|
954 | (1) |
|
Responsibility Accounting |
|
|
954 | (1) |
|
Responsibility Accounting for Cost Centers |
|
|
954 | (2) |
|
Responsibility Accounting for Profit Centers |
|
|
956 | (4) |
|
Service Department Charges |
|
|
957 | (2) |
|
|
959 | (1) |
|
Responsibility Accounting for Investment Centers |
|
|
960 | (6) |
|
Rate of Return on Investment |
|
|
960 | (4) |
|
|
964 | (1) |
|
|
965 | (1) |
|
|
966 | (27) |
|
|
967 | (1) |
|
Negotiated Price Approach |
|
|
968 | (1) |
|
|
968 | (24) |
24. Differential Analysis and Product Pricing |
|
992 | (42) |
|
|
993 | (8) |
|
|
994 | (1) |
|
Discontinue a Segment or Product |
|
|
995 | (2) |
|
|
997 | (2) |
|
|
999 | (1) |
|
|
1000 | (1) |
|
Accept Business at a Special Price |
|
|
1000 | (1) |
|
Setting Normal Product Selling Prices |
|
|
1001 | (7) |
|
|
1002 | (2) |
|
|
1004 | (1) |
|
|
1005 | (1) |
|
Choosing a Cost-Plus Approach Cost Concept |
|
|
1006 | (1) |
|
|
1006 | (1) |
|
|
1006 | (2) |
|
Product Profitability and Pricing Under Production Bottlenecks |
|
|
1008 | (1) |
|
Product Profitability Under Production Bottlenecks |
|
|
1008 | (1) |
|
Product Pricing Under Production Bottlenecks |
|
|
1009 | (1) |
|
Appendix: Activity-Based Costing |
|
|
1009 | (25) |
25. Capital Investment Analysis |
|
1034 | |
|
Nature of Capital Investment Analysis |
|
|
1035 | (1) |
|
Methods of Evaluating Capital Investment Proposals |
|
|
1036 | (9) |
|
Methods that Ignore Present Value |
|
|
1036 | (2) |
|
|
1038 | (7) |
|
Factors that Complicate Capital Investment Analysis |
|
|
1045 | (3) |
|
|
1045 | (1) |
|
|
1045 | (1) |
|
Lease versus Capital Investment |
|
|
1046 | (1) |
|
|
1047 | (1) |
|
|
1047 | (1) |
|
Qualitative Considerations |
|
|
1047 | (1) |
|
|
1048 | |
Appendix A: Interest Tables |
|
A-2 | |
Appendix B: Alternative Methods of Recording Deferrals |
|
B-1 | |
Appendix C: Periodic Inventory Systems for Merchandising Businesses |
|
C-1 | |
Appendix D: Foreign Currency Transactions |
|
D-1 | |
Appendix E: The Home Depot Annual Report |
|
E-1 | |
Glossary |
|
G-1 | |
Subject Index |
|
l-1 | |
Company Index |
|
l-16 | |