Book , Print in English

Financial accounting : an introduction to concepts, methods, and uses

Roman L. Weil, Katherine Schipper, Jennifer Francis.
  • Mason, OH : South-Western, Cengage Learning, ©2014.
  • 14th ed.
  • xviii, 845 pages : illustrations(some colored) ; 28 cm.
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 Self-Study
  • Financial Reporting Process
  • Basic Accounting Conventions and Concepts
  • Accounting Methods for Measuring Performance
  • Problem 1.2 for Self-Study
  • Summary
  • Solutions to Self-Study 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 Self-Study
  • Problem 2.2 for Self-Study
  • Problem 2.3 for Self-Study
  • Problem 2.4 for Self-Study
  • Summary
  • Solutions to Self-Study 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 Self-Study
  • Problem 3.2 for Self-Study
  • Problem 3.3 for Self-Study
  • Financial Statement Preparation
  • Summary
  • Solutions to Self-Study 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 Self-Study
  • Liability Recognition and Measurement
  • Problem 4.2 for Self-Study
  • Shareholders' Equity Measurement and Disclosure
  • Summary
  • Solutions to Self-Study 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 Self-Study
  • Comprehensive Income
  • Summary
  • Solution to Self-Study 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 Self-Study
  • Preparing the Statement of Cash Flows
  • Problem 6.2 for Self-Study
  • Problem 6.3 for Self-Study
  • Problem 6.4 for Self-Study
  • Using Information from the Statement of Cash Flows
  • Interpretative Issues Involving the Statement of Cash Flows
  • Problem 6.5 for Self-Study
  • Summary
  • Solutions to Self-Study 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 Self-Study
  • Problem 7.2 for Self-Study
  • Analysis of Risk
  • Problem 7.3 for Self-Study
  • Problem 7.4 for Self-Study
  • Limitations of Ratio Analysis
  • Common-Size Financial Statements
  • Summary
  • Problem 7.5 for Self-Study
  • Appendix 7.1 Pro Forma Financial Statements
  • Solutions to Self-Study 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 Self-Study
  • Income Recognition at the Time of Sale
  • Problem 8.2 for Self-Study
  • Income Recognition After the Sale
  • Problem 8.3 for Self-Study
  • Problem 8.4 for Self-Study
  • Income Recognition Before Delivery
  • Problem 8.5 for Self-Study
  • Summary
  • Appendix 8.1 Comparison of Revenue Recognition Criteria Between U.S. GAAP and IFRS
  • Appendix 8.2 Summary of Joint FASB-IASB Revenue Recognition Project
  • Solutions to Self-Study 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 Self-Study
  • Problem 9.2 for Self-Study
  • Problem 9.3 for Self-Study
  • Principal Current Liability Accounts
  • Problem 9.4 for Self-Study
  • Problem 9.5 for Self-Study
  • Summary
  • Appendix 9.1 Closer Look at LIFO's Effects on Financial Statements
  • Problem 9.6 for Self-Study
  • Solutions to Self-Study Problems
  • Key Terms and Concepts
  • Questions, Exercises, and Problems
  • ch. 10 Long-Lived Tangible and Intangible Assets
  • Treatment of Expenditures as Assets Versus as Expenses
  • Measurement of Acquisition Cost
  • Problem 10.1 for Self-Study
  • Treatment of Acquisition Cost over the Life of a Long-Lived Asset
  • Problem 10.2 for Self-Study
  • Impact of New Information About Long-Lived Assets
  • Problem 10.3 for Self-Study
  • Problem 10.4 for Self-Study
  • Disposal of Assets
  • Changes in the Fair Values of Long-Lived Assets
  • Financial Statement Presentation of Long-Lived Assets
  • Summary
  • Appendix 10.1 Long-Lived Asset Impairment Procedures in U.S. GAAP and IFRS
  • Problem 10.5 for Self-Study
  • Problem 10.6 for Self-Study
  • Solutions to Self-Study Problems
  • Key Terms and Concepts
  • Questions, Exercises, and Problems
  • ch. 11 Notes, Bonds, and Leases
  • Overview of Long-Term Debt Markets
  • Accounting for Notes
  • Problem 11.1 for Self-Study
  • Accounting for Bonds
  • Problem 11.2 for Self-Study
  • Problem 11.3 for Self-Study
  • Problem 11.4 for Self-Study
  • Fair Value Option
  • Accounting for Leases
  • Problem 11.5 for Self-Study
  • Problem 11.6 for Self-Study
  • Summary
  • Solutions to Self-Study Problems
  • Key Terms and Concepts
  • Questions, Exercises, and Problems
  • ch. 12 Liabilities: Off-Balance-Sheet Financing, Retirement Benefits, and Income Taxes
  • Off-Balance-Sheet Financing
  • Problem 12.1 for Self-Study
  • Retirement Benefits
  • Problem 12.2 for Self-Study
  • Income Taxes
  • Problem 12.3 for Self-Study
  • Problem 12.4 for Self-Study
  • Solutions to Self-Study 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 Self-Study
  • Problem 13.2 for Self-Study
  • Derivative Instruments
  • Problem 13.3 for Self-Study
  • Fair Value Option Applied to Marketable Securities and Derivatives
  • Summary
  • Appendix 13.1 Summary of IFRS 9, Financial Instruments
  • Solutions to Self-Study 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 Self-Study
  • Majority, Active Investments
  • Problem 14.2 for Self-Study
  • Problem 14.3 for Self-Study
  • Variable Interest Entities
  • Summary
  • Solutions to Self-Study Problems
  • Key Terms and Concepts
  • Questions, Exercises, and Problems
  • ch. 15 Shareholders' Equity: Capital Contributions and Distributions
  • Capital Contributions
  • Problem 15.1 for Self-Study
  • Corporate Distributions
  • Problem 15.2 for Self-Study
  • Problem 15.3 for Self-Study
  • Problem 15.4 for Self-Study
  • Summary
  • Solutions to Self-Study 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 T-Account Procedure for Preparing the Statement of Cash Flows
  • Comprehensive Illustration of the Statement of Cash Flows
  • Problem 16.1 for Self-Study
  • 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 Self-Study Problem
  • Problems
  • ch. 17 Synthesis and Extensions
  • Conceptual Framework
  • Synthesis of Financial Reporting Standards and Concepts
  • Problem 17.1 for Self-Study
  • More on the Measurement and Reporting of Income
  • Problem 17.2 for Self-Study
  • Earnings per Share
  • Solutions to Self-Study 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