Corporate Financial Accounting 15th Edition by Carl Warren, Jeff Jones – Ebook PDF Instant Download/Delivery: 1337398169 ,9781337398169
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ISBN 10: 1337398169
ISBN 13: 9781337398169
Author: Carl S. Warren, Jeff Jones
Gain a solid foundation in the core accounting concepts as you develop a true appreciation for why accounting is important to business and a prosperous society with Warren/Jones’ CORPORATE FINANCIAL ACCOUNTING, 15E. This latest edition clearly demonstrates how accounting is more than just data or black-and-white rules. Instead, you see how accounting provides key information that professionals use to make critical business decisions.
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Corporate Financial Accounting 15th Edition Table of contents:
Chapter 1. Introduction to Accounting and Business
Nature of Business and Accounting
Types of Businesses
Role of Accounting in Business
Role of Ethics in Accounting and Business
Opportunities for Accountants
Generally Accepted Accounting Principles (GAAP)
Characteristics of Financial Information
Assumptions
Principles
The Accounting Equation
Business Transactions and the Accounting Equation
Summary
Classifications of Stockholders’ Equity
Financial Statements
Income Statement
Statement of Stockholders’ Equity
Balance Sheet
Statement of Cash Flows
Interrelationships among Financial Statements
Let’s Review. Chapter Summary
Key Terms
Practice
Discussion Questions
Basic Exercises
Exercises
Problems: Series A
Problems: Series B
Continuing Problem
Make a Decision: Ratio of Liabilities to Stockholders’ Equity
Take It Further
Chapter 2. Analyzing Transactions
Using Accounts to Record Transactions
Chart of Accounts
Double-Entry Accounting System
Balance Sheet Accounts
Income Statement Accounts
Statement of Stockholders’ Equity Accounts (Dividends)
Normal Balances
Journalizing
Posting Journal Entries to Accounts
Trial Balance
Errors Affecting the Trial Balance
Errors Not Affecting the Trial Balance
Let’s Review: Chapter Summary
Key Terms
Practice
Discussion Questions
Basic Exercises
Exercises
Problems: Series A
Problems: Series B
Continuing Problem
Make a Decision: Horizontal Analysis
Take It Further
Chapter 3. The Adjusting Process
Nature of the Adjusting Process
Accrual and Cash Basis of Accounting
Revenue and Expense Recognition
The Adjusting Process
Types of Accounts Requiring Adjustment
Adjusting Entries for Accruals
Accrued Revenues
Accrued Expenses
Adjusting Entries for Deferrals
Unearned Revenues
Prepaid Expenses
Adjusting Entries for Depreciation
Summary of Adjusting Process
Adjusted Trial Balance
Let’s Review. Chapter Summary
Key Terms
Practice
Discussion Questions
Basic Exercises
Exercises
Problems: Series A
Problems: Series B
Continuing Problem
Make a Decision: Vertical Analysis
Take It Further
Chapter 4. The Accounting Cycle
Flow of Accounting Information
Financial Statements
Income Statement
Statement of Stockholders’ Equity
Balance Sheet
Closing Entries
Journalizing and Posting Closing Entries
Post-Closing Trial Balance
Accounting Cycle
Illustration of the Accounting Cycle
Step 1. Analyzing and Recording Transactions in the Journal
Step 2. Posting Transactions to the Ledger
Step 3. Preparing an Unadjusted Trial Balance
Step 4. Assembling and Analyzing Adjustment Data
Step 5. Preparing an Optional End-of-Period Spreadsheet
Step 6. Journalizing and Posting Adjusting Entries
Step 7. Preparing an Adjusted Trial Balance
Step 8. Preparing the Financial Statements
Step 9. Journalizing and Posting Closing Entries
Step 10. Preparing a Post-Closing Trial Balance
Appendix 1 End-of-Period Spreadsheet
Step 1. Enter the Title
Step 2. Enter the Unadjusted Trial Balance
Step 3. Enter the Adjustments
Step 4. Enter the Adjusted Trial Balance
Step 5. Extend the Accounts to the Income Statement and Balance Sheet Columns
Step 6. Total the Income Statement and Balance Sheet Columns, Compute the Net Income or Net Loss, and Complete the Spreadsheet
Preparing the Financial Statements from the Spreadsheet
Appendix 2 Reversing Entries
Let’s Review. Chapter Summary
Key Terms
Practice
Discussion Questions
Basic Exercises
Exercises
Problems: Series A
Problems: Series B
Continuing Problem
Comprehensive Problem 1
Make a Decision: Working Capital and Current Ratio
Take It Further
Chapter 5. Accounting for Retail Businesses
Nature of Retail Businesses
Operating Cycle
Financial Statements
Merchandise Transactions
Chart of Accounts for Retail Business
Subsidiary Ledgers
Purchases Transactions
Sales Transactions
Freight
Summary: Recording Inventory Transactions
Dual Nature of Merchandise Transactions
Sales Taxes and Trade Discounts
The Adjusting Process
Adjusting Entry for Inventory Shrinkage
Adjusting Entries for Customer Refunds, Allowances, and Returns
Adjusted Trial Balance
Financial Statements and Closing Entries for a Retail Business
Multiple-Step Income Statement
Single-Step Income Statement
Statement of Stockholders’ Equity
Balance Sheet
The Closing Process
Appendix 1 Gross Method of Recording Sales Discounts
Transactions
Adjusting Entry
Subsequent Period
Comparison with the Net Method
Appendix 2 The Periodic Inventory System
Chart of Accounts under the Periodic Inventory System
Recording Merchandise Transactions under the Periodic Inventory System
Adjusting Process under the Periodic Inventory System
Financial Statements under the Periodic Inventory System
Closing Entries under the Periodic Inventory System
Let’s Review. Chapter Summary
Key Terms
Practice
Discussion Questions
Basic Exercises
Exercises
Problems: Series A
Problems: Series B
Comprehensive Problem 2
Make a Decision: Asset Turnover Ratio
Take It Further
Chapter 6. Inventories
Control of Inventory
Safeguarding Inventory
Reporting Inventory
Inventory Cost Flow Assumptions
Inventory Costing Methods under a Perpetual Inventory System
First-In, First-Out Method
Last-In, First-Out Method
Weighted Average Cost Method
Inventory Costing Methods under a Periodic Inventory System
First-In, First-Out Method
Last-In, First-Out Method
Weighted Average Cost Method
Comparing Inventory Costing Methods
Reporting Inventory in the Financial Statements
Valuation at Lower of Cost or Market
Inventory on the Balance Sheet
Effect of Inventory Errors on the Financial Statements
Appendix Estimating Inventory Cost
Retail Method of Inventory Costing
Gross Profit Method of Inventory Costing
Let’s Review. Chapter Summary
Key Terms
Practice
Discussion Questions
Basic Exercises
Exercises
Problems: Series A
Problems: Series B
Make a Decision: Inventory Turnover and Number of Days’ Sales in Inventory
Take It Further
Chapter 7. Internal Control and Cash
Sarbanes-Oxley Act
Internal Control
Objectives of Internal Control
Elements of Internal Control
Control Environment
Risk Assessment
Control Procedures
Monitoring
Information and Communication
Limitations of Internal Control
Cash Controls Over Receipts and Payments
Control of Cash Receipts
Control of Cash Payments
Bank Accounts
Bank Statement
Using the Bank Statement as a Control Over Cash
Bank Reconciliation
Special-Purpose Cash Funds
Financial Statement Reporting of Cash
Let’s Review. Chapter Summary
Key Terms
Practice
Discussion Questions
Basic Exercises
Exercises
Problems: Series A
Problems: Series B
Make a Decision: Days’ Cash on Hand
Take It Further
Chapter 8. Receivables
Classification of Receivables
Accounts Receivable
Notes Receivable
Other Receivables
Uncollectible Receivables
Direct Write-Off Method for Uncollectible Account
Allowance Method for Uncollectible Accounts
Write-Offs to the Allowance Account
Estimating Uncollectibles
Comparing Direct Write-Off and Allowance Methods
Notes Receivable
Characteristics of Notes Receivable
Accounting for Notes Receivable
Reporting Receivables on the Balance Sheet
Let’s Review. Chapter Summary
Key Terms
Practice
Discussion Questions
Basic Exercises
Exercises
Problems: Series A
Problems: Series B
Take It Further
Chapter 9. Long-Term Assets: Fixed and Intangible
Nature of Fixed Assets
Classifying Costs
The Cost of Fixed Assets
Leasing Fixed Assets
Accounting for Depreciation
Factors in Computing Depreciation Expense
Straight-Line Method
Units-of-Activity Method
Double-Declining-Balance Method
Comparing Depreciation Methods
Partial-Year Depreciation
Revising Depreciation Estimates
Repair and Improvements
Disposal of Fixed Assets
Discarding Fixed Assets
Selling Fixed Assets
Natural Resources
Intangible Assets
Patents
Copyrights and Trademarks
Goodwill
Financial Reporting for Long-Term Assets: Fixed and Intangible
Appendix Exchanging Similar Fixed Assets
Gain on Exchange
Loss on Exchange
Let’s Review. Chapter Summary
Key Terms
Practice
Discussion Questions
Basic Exercises
Exercises
Problems: Series A
Problems: Series B
Make a Decision: Fixed Asset Turnover Ratio
Take It Further
Chapter 10. Liabilities: Current, Installment Notes, and Contingencies
Current Liabilities
Accounts Payable and Accruals
Short-Term Notes Payable
Current Portion of Long-Term Debt
Payroll Liabilities
Liability for Employee Earnings
Deductions from Employee Earnings
Computing Employee Net Pay
Employer’s Payroll Taxes
Recording Payroll
Paying Payroll
Internal Controls for Payroll
Employees’ Fringe Benefits
Vacation Pay
Pensions
Postretirement Benefits Other than Pensions
Installment Notes
Issuance
Periodic Payments
Contingent Liabilities
Probable and Estimable
Probable and Not Estimable
Reasonably Possible
Remote
Reporting Liabilities
Let’s Review. Chapter Summary
Key Terms
Practice
Discussion Questions
Basic Exercises
Exercises
Problems: Series A
Problems: Series B
Comprehensive Problem 3
Make a Decision: Short-Term Liquidity Analysis
Take It Further
Chapter 11. Liabilities: Bonds Payable
Nature of Bonds Payable
Bond Characteristics and Terminology
Proceeds from Issuing Bonds
Accounting for Bonds Payable
Bonds Issued at Face Amount
Bonds Issued at a Discount
Amortizing a Bond Discount
Bonds Issued at a Premium
Amortizing a Bond Premium
Bond Redemption
Reporting Bonds Payable
Appendix 1 Present Value Concepts and Pricing Bonds Payable
Present Value Concepts
Pricing Bonds
Computing Present Values
Appendix 2 Effective Interest Rate Method of Amortization
Amortization of Discount by the Interest Method
Amortization of Premium by the Interest Method
Let’s Review. Chapter Summary
Key Terms
Practice
Discussion Questions
Basic Exercises
Exercises
Problems: Series A
Problems: Series B
Make a Decision: Times Interest Earned
Take It Further
Chapter 12. Corporations: Organization, Stock Transactions, and Dividends
Nature of a Corporation
Characteristics of a Corporation
Forming a Corporation
Paid-In Capital from Stock
Characteristics of Stock
Types of Stock
Issuing Stock
Premium on Stock
No-Par Stock
Accounting for Dividends
Cash Dividends
Stock Dividends
Stock Splits
Treasury Stock Transactions
Reporting Stockholders’ Equity
Stockholders’ Equity on the Balance Sheet
Reporting Retained Earnings
Statement of Stockholders’ Equity
Reporting Stockholders’ Equity for Alphabet
Let’s Review. Chapter Summary
Key Terms
Practice
Discussion Questions
Basic Exercises
Exercises
Problems: Series A
Problems: Series B
Comprehensive Problem 4
Make a Decision: Earnings Per Share
Take It Further
Chapter 13. Statement of Cash Flows
Reporting Cash Flows
Cash Flows from Operating Activities
Cash Flows from Investing Activities
Cash Flows from Financing Activities
Noncash Investing and Financing Activities
Format of the Statement of Cash Flows
No Cash Flow Per Share
Cash Flows from Operating Activities—The Indirect Method
Net Income
Adjustments to Net Income
Cash Flows from Investing Activities
Land
Building and Accumulated Depreciation—Building
Cash Flows from Financing Activities
Bonds Payable
Common Stock
Dividends and Dividends Payable
Preparing the Statement of Cash Flows
Appendix 1 Spreadsheet (Work Sheet) for Statement of Cash Flows—The Indirect Method
Analyzing Accounts
Retained Earnings
Other Accounts
Preparing the Statement of Cash Flows
Appendix 2 Preparing the Statement of Cash Flows—The Direct Method
Cash Received from Customers
Cash Payments for Merchandise
Cash Payments for Operating Expenses
Gain on Sale of Land
Interest Expense
Cash Payments for Income Taxes
Reporting Cash Flows from Operating Activities—Direct Method
Let’s Review. Chapter Summary
Key Terms
Practice
Discussion Questions
Basic Exercises
Exercises
Problems: Series A
Problems: Series B
Make a Decision: Free Cash Flow
Take It Further
Chapter 14. Financial Statement Analysis
Analyzing and Interpreting Financial Statements
The Value of Financial Statement Information
Techniques for Analyzing Financial Statements
Analytical Methods
Horizontal Analysis
Vertical Analysis
Common-Sized Statements
Analyzing Liquidity
Current Position Analysis
Accounts Receivable Analysis
Inventory Analysis
Analyzing Solvency
Ratio of Fixed Assets to Long-Term Liabilities
Ratio of Liabilities to Stockholders’ Equity
Times Interest Earned
Analyzing Profitability
Asset Turnover
Return on Total Assets
Return on Stockholders’ Equity
Return on Common Stockholders’ Equity
Earnings per Share on Common Stock
Price-Earnings Ratio
Dividends per Share
Dividend Yield
Summary of Analytical Measures
Corporate Annual Reports
Management Discussion and Analysis
Report on Internal Control
Report on Fairness of the Financial Statements
Appendix 1 Unusual Items on the Income Statement
Unusual Items Affecting the Current Period’s Income Statement
Unusual Items Affecting the Prior Period’s Income Statement
Appendix 2 Fair Value and Comprehensive Income
Fair Value
Comprehensive Income
Let’s Review. Chapter Summary
Key Terms
Practice
Discussion Questions
Basic Exercises
Exercises
Problems: Series A
Problems: Series B
Make a Decision: Financial Statement Analysis
Take It Further
Appendix A. Interest Tables
Appendix B. Revenue Recognition
Appendix C. International Financial Reporting Standards (IFRS)
Appendix D. Investments
Appendix E. Nike Inc., Form 10-K for the Fiscal Year Ended May 31, 2017 Selected Excerpts
Appendix F. Special Journals and Subsidiary Ledgers
Endsheets
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