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Financial accounting : an introduction to concepts, methods, and uses
Roman L. Weil, Katherine Schipper, Jennifer Francis.
 Mason, OH : SouthWestern, Cengage Learning, ©2014.
 14th ed.
 xviii, 845 pages : illustrations(some colored) ; 28 cm.

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 Subjects
 Contents

 pt. 1 Overview of Financial Statements
 ch. 1 Introduction to Business Activities and Overview of Financial Statements and the Reporting Process
 Overview of Business Activities
 Principal Financial Statements
 Problem 1.1 for SelfStudy
 Financial Reporting Process
 Basic Accounting Conventions and Concepts
 Accounting Methods for Measuring Performance
 Problem 1.2 for SelfStudy
 Summary
 Solutions to SelfStudy Problems
 Key Terms and Concepts
 Questions, Exercises, and Problems
 pt. 2 Accounting Concepts and Methods
 ch. 2 Basics of Record Keeping and Financial Statement Preparation: Balance Sheet
 Accounts
 Balance Sheet
 Problem 2.1 for SelfStudy
 Problem 2.2 for SelfStudy
 Problem 2.3 for SelfStudy
 Problem 2.4 for SelfStudy
 Summary
 Solutions to SelfStudy Problems
 Key Terms and Concepts
 Questions, Exercises, and Problems
 ch. 3 Basics of Record Keeping and Financial Statement Preparation: Income Statement
 Income Statement
 Relation Between the Balance Sheet and the Income Statement
 Accounting Process for Revenues, Expenses, and Dividends
 Problem 3.1 for SelfStudy
 Problem 3.2 for SelfStudy
 Problem 3.3 for SelfStudy
 Financial Statement Preparation
 Summary
 Solutions to SelfStudy Problems
 Key Terms and Concepts
 Questions, Exercises, and Problems
 ch. 4 Balance Sheet: Presenting and Analyzing Resources and Financing
 Underlying Concepts
 Asset Recognition and Measurement
 Three Conventions Underlying Asset Measurement
 Problem 4.1 for SelfStudy
 Liability Recognition and Measurement
 Problem 4.2 for SelfStudy
 Shareholders' Equity Measurement and Disclosure
 Summary
 Solutions to SelfStudy Problems
 Key Terms and Concepts
 Questions, Exercises, and Problems
 ch. 5 Income Statement: Reporting the Results of Operating Activities
 Underlying Concepts and Terminology
 Income Statement Display
 Revenue Recognition and Measurement
 Expense Recognition and Measurement
 Problem 5.1 for SelfStudy
 Comprehensive Income
 Summary
 Solution to SelfStudy Problem
 Key Terms and Concepts
 Questions, Exercises, and Problems
 ch. 6 Statement of Cash Flows
 Need for a Statement of Cash Flows
 Overview of the Statement of Cash Flows
 Problem 6.1 for SelfStudy
 Preparing the Statement of Cash Flows
 Problem 6.2 for SelfStudy
 Problem 6.3 for SelfStudy
 Problem 6.4 for SelfStudy
 Using Information from the Statement of Cash Flows
 Interpretative Issues Involving the Statement of Cash Flows
 Problem 6.5 for SelfStudy
 Summary
 Solutions to SelfStudy Problems
 Key Terms and Concepts
 Questions, Exercises, and Problems
 ch. 7 Introduction to Financial Statement Analysis
 Objectives of Financial Statement Analysis
 Analysis of Profitability
 Problem 7.1 for SelfStudy
 Problem 7.2 for SelfStudy
 Analysis of Risk
 Problem 7.3 for SelfStudy
 Problem 7.4 for SelfStudy
 Limitations of Ratio Analysis
 CommonSize Financial Statements
 Summary
 Problem 7.5 for SelfStudy
 Appendix 7.1 Pro Forma Financial Statements
 Solutions to SelfStudy Problems
 Key Terms and Concepts
 Questions, Exercises, and Problems
 pt. 3 Measuring and Reporting Assets and Equities Using U.S. GAAP and IFRS
 ch. 8 Revenue Recognition, Receivables, and Advances from Customers
 Review and Application of Income Recognition Principles
 Application of Income Recognition Principles
 Problem 8.1 for SelfStudy
 Income Recognition at the Time of Sale
 Problem 8.2 for SelfStudy
 Income Recognition After the Sale
 Problem 8.3 for SelfStudy
 Problem 8.4 for SelfStudy
 Income Recognition Before Delivery
 Problem 8.5 for SelfStudy
 Summary
 Appendix 8.1 Comparison of Revenue Recognition Criteria Between U.S. GAAP and IFRS
 Appendix 8.2 Summary of Joint FASBIASB Revenue Recognition Project
 Solutions to SelfStudy Problems
 Key Terms and Concepts
 Questions, Exercises, and Problems
 ch. 9 Working Capital
 Underlying Concepts and Terminology
 Principal Current Asset Accounts
 Problem 9.1 for SelfStudy
 Problem 9.2 for SelfStudy
 Problem 9.3 for SelfStudy
 Principal Current Liability Accounts
 Problem 9.4 for SelfStudy
 Problem 9.5 for SelfStudy
 Summary
 Appendix 9.1 Closer Look at LIFO's Effects on Financial Statements
 Problem 9.6 for SelfStudy
 Solutions to SelfStudy Problems
 Key Terms and Concepts
 Questions, Exercises, and Problems
 ch. 10 LongLived Tangible and Intangible Assets
 Treatment of Expenditures as Assets Versus as Expenses
 Measurement of Acquisition Cost
 Problem 10.1 for SelfStudy
 Treatment of Acquisition Cost over the Life of a LongLived Asset
 Problem 10.2 for SelfStudy
 Impact of New Information About LongLived Assets
 Problem 10.3 for SelfStudy
 Problem 10.4 for SelfStudy
 Disposal of Assets
 Changes in the Fair Values of LongLived Assets
 Financial Statement Presentation of LongLived Assets
 Summary
 Appendix 10.1 LongLived Asset Impairment Procedures in U.S. GAAP and IFRS
 Problem 10.5 for SelfStudy
 Problem 10.6 for SelfStudy
 Solutions to SelfStudy Problems
 Key Terms and Concepts
 Questions, Exercises, and Problems
 ch. 11 Notes, Bonds, and Leases
 Overview of LongTerm Debt Markets
 Accounting for Notes
 Problem 11.1 for SelfStudy
 Accounting for Bonds
 Problem 11.2 for SelfStudy
 Problem 11.3 for SelfStudy
 Problem 11.4 for SelfStudy
 Fair Value Option
 Accounting for Leases
 Problem 11.5 for SelfStudy
 Problem 11.6 for SelfStudy
 Summary
 Solutions to SelfStudy Problems
 Key Terms and Concepts
 Questions, Exercises, and Problems
 ch. 12 Liabilities: OffBalanceSheet Financing, Retirement Benefits, and Income Taxes
 OffBalanceSheet Financing
 Problem 12.1 for SelfStudy
 Retirement Benefits
 Problem 12.2 for SelfStudy
 Income Taxes
 Problem 12.3 for SelfStudy
 Problem 12.4 for SelfStudy
 Solutions to SelfStudy Problems
 Key Terms and Concepts
 Questions, Exercises, and Problems
 ch. 13 Marketable Securities and Derivatives
 Issues in Asset Measurement and Income Recognition
 Accounting and Reporting of Marketable Securities
 Problem 13.1 for SelfStudy
 Problem 13.2 for SelfStudy
 Derivative Instruments
 Problem 13.3 for SelfStudy
 Fair Value Option Applied to Marketable Securities and Derivatives
 Summary
 Appendix 13.1 Summary of IFRS 9, Financial Instruments
 Solutions to SelfStudy Problems
 Key Terms and Concepts
 Questions, Exercises, and Problems
 ch. 14 Intercorporate Investments in Common Stock
 Overview of the Accounting for and Reporting of Investments in Common Stock
 Minority, Active Investments
 Problem 14.1 for SelfStudy
 Majority, Active Investments
 Problem 14.2 for SelfStudy
 Problem 14.3 for SelfStudy
 Variable Interest Entities
 Summary
 Solutions to SelfStudy Problems
 Key Terms and Concepts
 Questions, Exercises, and Problems
 ch. 15 Shareholders' Equity: Capital Contributions and Distributions
 Capital Contributions
 Problem 15.1 for SelfStudy
 Corporate Distributions
 Problem 15.2 for SelfStudy
 Problem 15.3 for SelfStudy
 Problem 15.4 for SelfStudy
 Summary
 Solutions to SelfStudy Problems
 Key Terms and Concepts
 Questions, Exercises, and Problems
 pt. 4 Synthesis
 ch. 16 Statement of Cash Flows: Another Look
 Review of Concepts Underlying the Statement of Cash Flows
 Review of TAccount Procedure for Preparing the Statement of Cash Flows
 Comprehensive Illustration of the Statement of Cash Flows
 Problem 16.1 for SelfStudy
 Illustration of the Direct Method for Cash Flow from Operations
 Interpreting the Statement of Cash Flows
 Effects of Transactions Involving Derivatives and the Fair Value Option on the Statement of Cash Flows
 Effects of Transactions Involving Investments on the Statement of Cash Flows
 Summary
 Solution to SelfStudy Problem
 Problems
 ch. 17 Synthesis and Extensions
 Conceptual Framework
 Synthesis of Financial Reporting Standards and Concepts
 Problem 17.1 for SelfStudy
 More on the Measurement and Reporting of Income
 Problem 17.2 for SelfStudy
 Earnings per Share
 Solutions to SelfStudy Problems
 Key Terms and Concepts
 Exercises and Problems.
 Other information

 Revised ed. of: Financial accounting : an introduction to concepts, methods, and uses / Clyde P. Stickney ... [et al.]. 13th ed. c2010.
 Includes bibliographical references and index.
 ISBN

 1111823456 (hbk.)
 9781111823450 (hbk.)
 Identifying numbers

 LCCN: 2012942884
 OCLC: 797978034
 OCLC: 797978034