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دانلود کتاب Survey of accounting

دانلود کتاب بررسی حسابداری

Survey of accounting

مشخصات کتاب

Survey of accounting

ویرایش: 3rd ed 
نویسندگان: ,   
سری:  
ISBN (شابک) : 9780078110856, 0071315055 
ناشر: McGraw-Hill/Irwin  
سال نشر: 2012 
تعداد صفحات: 722 
زبان: English 
فرمت فایل : PDF (درصورت درخواست کاربر به PDF، EPUB یا AZW3 تبدیل می شود) 
حجم فایل: 22 مگابایت 

قیمت کتاب (تومان) : 42,000



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توضیحاتی در مورد کتاب بررسی حسابداری

Survey of Accounting، ویرایش سوم، طراحی شده است تا حسابداری مالی و مدیریتی را در یک دوره 16 هفته ای پوشش دهد و مطالب را به سبکی که برای رشته های غیر حسابداری قابل درک است ارائه می دهد. این شامل همان نوآوری‌های آموزشی است که عناوین مالی و مدیریتی ادموندز را به موفقیت‌های رو به رشدی در بازار تبدیل کرده است، از جمله مدل صورت‌های مالی افقی منحصربه‌فرد او و رویکرد چرخه حسابداری چندگانه که تأثیر رویدادهای مرتبط را در یک سری از چرخه‌های حسابداری نشان می‌دهد. .


توضیحاتی درمورد کتاب به خارجی

Survey of Accounting, 3rd edition, is designed to cover both financial and managerial accounting in a single 16-week course, presenting the material in a style easy for non-accounting majors to grasp. It incorporates the same pedagogical innovations that have made Edmonds’ financial and managerial titles such fast-growing successes in the marketplace, including his unique Horizontal Financial Statements Model and a multiple accounting cycle approach that demonstrates the impact of related events over a series of accounting cycles.



فهرست مطالب

Title
Contents
Chapter 1 An Introduction to Accounting
	Chapter Opening
	Role of Accounting in Society
	Using Free Markets to Set Resource Priorities
	Accounting Provides Information
	Types of Accounting Information
	Nonbusiness Resource Usage
	Careers in Accounting
	Measurement Rules
	Reporting Entities
	Elements of Financial Statements
	Using Accounts to Gather Information
	Accounting Equation
	Recording Business Events under the Accounting Equation
	Asset Source Transactions
	Asset Exchange Transactions
	Another Asset Source Transaction
	Asset Use Transactions
	Summary of Transactions
	Recap: Types of Transactions
	Preparing Financial Statements
	Income Statement and the Matching Concept
	Statement of Changes in Stockholders’ Equity
	Balance Sheet
	Statement of Cash Flows
	The Closing Process
	The Horizontal Financial Statements Model
	Real-World Financial Reports
	Annual Report for Target Corporation
	Special Terms in Real-World Reports
	A Look Back
	A Look Forward
	Self-Study Review Problem
	Key Terms
	Questions
	Multiple-choice Questions
	Exercises
	Problems
	Analyze, Think, Communicate
Chapter 2 Understanding the Accounting Cycle
	Chapter Opening
	Accrual Accounting
	Accounting for Accounts Receivable
	Other Events
	Accounting for Accrued Salary Expense (Adjusting Entry)
	Summary of Events and General Ledger
	Vertical Statements Model
	The Closing Process
	Steps in an Accounting Cycle
	The Matching Concept
	The Conservatism Principle
	Second Accounting Cycle
	Prepaid Items (Cost versus Expense)
	Accounting for Receipt of Unearned Revenue
	Accounting for Supplies Purchase
	Other 2013 Events
	Adjusting Entries
	Accounting for Supplies (Adjusting Entry)
	Accounting for Prepaid Rent (Adjusting Entry)
	Accounting for Unearned Revenue (Adjusting Entry)
	Accounting for Accrued Salary Expense (Adjusting Entry)
	Summary of Events and General Ledger
	Vertical Statements Model
	Transaction Classification
	A Look Back
	A Look Forward
	Self-Study Review Problem
	Key Terms
	Questions
	Multiple-choice Questions
	Exercises
	Problems
	Analyze, Think, Communicate
Chapter 3 Accounting for Merchandising Businesses
	Chapter Opening
	Product Costs Versus Selling and Administrative Costs
	Allocating Inventory Cost between Asset and Expense Accounts
	Perpetual Inventory System
	Effects of 2012 Events on Financial Statements
	Financial Statements for 2012
	Transportation Cost, Purchase Returns and Allowances, and Cash Discounts Related to Inventory Purchases
	Effects of 2013 Events on Financial Statements
	Accounting for Purchase Returns and Allowances
	Purchase Discounts
	The Cost of Financing Inventory
	Accounting for Transportation Costs
	Recognizing Gains and Losses
	Multistep Income Statement
	Lost, Damaged, or Stolen Inventory
	Adjustment for Lost, Damaged, or Stolen Inventory
	Events Affecting Sales
	Accounting for Sales Returns and Allowances
	Accounting for Sales Discounts
	Common Size Financial Statements
	A Look Back
	A Look Forward
	Appendix
	Self-Study Review Problem
	Key Terms
	Questions
	Multiple-choice Questions
	Exercises
	Problems
	Analyze, Think, Communicate
Chapter 4 Internal Controls, Accounting for Cash, and Ethics
	Chapter Opening
	Key Features of Internal Control Systems
	Separation of Duties
	Quality of Employees
	Bonded Employees
	Required Absences
	Procedures Manual
	Authority and Responsibility
	Prenumbered Documents
	Physical Control
	Performance Evaluations
	Limitations
	Accounting for Cash
	Controlling Cash
	Checking Account Documents
	Reconciling the Bank Account
	Determining True Cash Balance
	Illustrating a Bank Reconciliation
	Importance of Ethics
	Common Features of Criminal and Ethical Misconduct
	Role of the Independent Auditor
	The Financial Statement Audit
	Materiality and Financial Audits
	Types of Audit Opinions
	Confidentiality
	A Look Back
	A Look Forward
	Self-Study Review Problem
	Key Terms
	Questions
	Multiple-choice Questions
	Exercises
	Problems
	Analyze, Think, Communicate
Chapter 5 Accounting for Receivables and Inventory Cost Flow
	Chapter Opening
	Allowance Method of Accounting for Uncollectible Accounts
	Accounting Events Affecting the
	Period
	Accounting Events Affecting the
	Period
	Estimating Uncollectible Accounts Expense Using the Percent of Revenue (Sales) Method
	Analysis of Financial Statements
	Estimating Uncollectible Accounts Expense Using the Percent of Receivables Method
	Matching Revenues and Expenses versus Asset Measurement
	Accounting for Notes Receivable (Promissory Notes)
	How Accounting for Notes Receivable Affects Financial Statements
	Accounting for Credit Card Sales
	Inventory Cost Flow Methods
	Specific Identification
	First-In, First-Out (FIFO)
	Last-In, First-Out (LIFO)
	Weighted Average
	Physical Flow
	Effect of Cost Flow on Financial Statements
	Effect on Income Statement
	Effect on Balance Sheet
	Inventory Cost Flow under a Perpetual System
	Multiple Layers with Multiple Quantities
	Allocating Cost of Goods Available for Sale
	Effect of Cost Flow on Financial Statements
	A Look Back
	A Look Forward
	Self-Study Review Problem 1
	Self-Study Review Problem 2
	Key Terms
	Questions
	Multiple-choice Questions
	Exercises
	Problems
	Analyze, Think, Communicate
Chapter 6 Accounting for Long-Term Operational Assets
	Chapter Opening
	Tangible versus Intangible Assets
	Tangible Long-Term Assets
	Intangible Assets
	Determining the Cost of Long-Term Assets
	Basket Purchase Allocation
	Methods of Recognizing Depreciation Expense
	Dryden Enterprises Illustration
	Straight-Line Depreciation
	Financial Statements
	Double-Declining-Balance Depreciation
	Units-of-Production Depreciation
	Comparing the Depreciation Methods
	Revision of Estimates
	Revision of Life
	Revision of Salvage
	Continuing Expenditures for Plant Assets
	Costs That Are Expensed
	Costs That Are Capitalized
	Natural Resources
	Intangible Assets
	Trademarks
	Patents
	Copyrights
	Franchises
	Goodwill
	Expense Recognition for Intangible Assets
	Expensing Intangible Assets with Identifiable Useful Lives
	Impairment Losses for Intangible Assets with Indefinite Useful Lives
	Balance Sheet Presentation
	Effect of Judgment and Estimation
	Effect of Industry Characteristics
	A Look Back
	A Look Forward
	Self-Study Review Problem
	Key Terms
	Questions
	Multiple-choice Questions
	Exercises
	Problems
	Analyze, Think, Communicate
Chapter 7 Accounting for Liabilities
	Chapter Opening
	Accounting for Current Liabilities
	Accounting for Notes Payable
	Accounting for Sales Tax
	Contingent Liabilities
	Warranty Obligations
	Financial Statements
	Accounting for Long-Term Debt
	Installment Notes Payable
	Line of Credit
	Bond Liabilities
	Bonds Issued at Face Value
	Amortization Using the Straight-Line Method
	Bonds Issued at a Discount
	Bonds Issued at a Premium
	Security for Loan Agreements
	Current versus Noncurrent
	A Look Back
	A Look Forward
	Self-Study Review Problem
	Key Terms
	Questions
	Multiple-choice Questions
	Exercises
	Problems
	Analyze, Think, Communicate
Chapter 8 Proprietorships, Partnerships, and Corporations
	Chapter Opening
	Forms of Business Organizations
	Advantages and Disadvantages of Different Forms of Business Organization
	Regulation
	Double Taxation
	Limited Liability
	Continuity
	Transferability of Ownership
	Management Structure
	Ability to Raise Capital
	Appearance of Capital Structure in Financial Statements
	Presentation of Equity in Proprietorships
	Presentation of Equity in Partnerships
	Presentation of Equity in Corporations
	Characteristics of Capital Stock
	Par Value
	Stated Value
	Other Valuation Terminology
	Stock: Authorized, Issued, and Outstanding
	Classes of Stock
	Accounting for Stock Transactions on the Day of Issue
	Issuing Par Value Stock
	Stock Classification
	Stock Issued at Stated Value
	Stock Issued with No Par Value
	Financial Statement Presentation
	Stockholders’ Equity Transactions after the Day of Issue
	Treasury Stock
	Cash Dividend
	Stock Dividend
	Stock Split
	Appropriation of Retained Earnings
	Financial Statement Presentation
	Investing in Common Stock
	Receiving Dividends
	Increasing the Price of Stock
	Exercising Control through Stock Ownership
	A Look Back
	A Look Forward
	Self-Study Review Problem
	Key Terms
	Questions
	Multiple-choice Questions
	Exercises
	Problems
	Analyze, Think, Communicate
Chapter 9 Financial Statement Analysis
	Chapter Opening
	Factors in Communicating Useful Information
	The Users
	The Types of Decisions
	Information Analysis
	Methods of Analysis
	Horizontal Analysis
	Vertical Analysis
	Ratio Analysis
	Measures of Debt-Paying Ability
	Liquidity Ratios
	Solvency Ratios
	Measures of Profitability
	Measures of Managerial Effectiveness
	Stock Market Ratios
	Presentation of Analytical Relationships
	Limitations of Financial Statement Analysis
	Different Industries
	Changing Economic Environment
	Accounting Principles
	A Look Back
	A Look Forward
	Self-Study Review Problem
	Key Terms
	Questions
	Multiple-choice Questions
	Exercises
	Problems
	Analyze, Think, Communicate
Chapter 10 An Introduction to Managerial Accounting
	Chapter Opening
	Differences between Managerial and Financial Accounting
	Users and Types of Information
	Level of Aggregation
	Regulation
	Information Characteristics
	Time Horizon and Reporting Frequency
	Product Costing in Manufacturing Companies
	Tabor Manufacturing Company
	Average Cost per Unit
	Costs Can Be Assets or Expenses
	Effect of Product Costs on Financial Statements
	Materials Costs (Event 2)
	Labor Costs (Event 4)
	Overhead Costs (Event 8)
	Total Product Cost
	General, Selling, and Administrative Costs
	Overhead Costs: A Closer Look
	Manufacturing Product Cost Summary
	Schedule of Cost of Goods Manufactured and Sold
	Upstream and Downstream Costs
	Product Costing in Service and Merchandising Companies
	Just-in-Time Inventory
	Just-in-Time Illustration
	Statement of Ethical Professional Practice
	A Look Back
	A Look Forward
	Appendix A
	Self-Study Review Problem
	Key Terms
	Questions
	Multiple-choice Questions
	Exercises
	Problems
	Analyze, Think, Communicate
Chapter 11 Cost Behavior, Operating Leverage, and Profitability Analysis
	Chapter Opening
	Fixed Cost Behavior
	Operating Leverage
	Calculating Percentage Change
	Risk and Reward Assessment
	Variable Cost Behavior
	Risk and Reward Assessment
	An Income Statement under the Contribution Margin Approach
	Measuring Operating Leverage Using Contribution Margin
	Cost Behavior Summarized
	Mixed Costs (Semivariable Costs)
	The Relevant Range
	Context-Sensitive Definitions of Fixed and Variable
	Determining the Break-Even Point
	Equation Method
	Contribution Margin per Unit Method
	Determining the Sales Volume Necessary to Reach a Desired Profit
	Calculating the Margin of Safety
	A Look Back
	A Look Forward
	Self-Study Review Problem 1
	Self-Study Review Problem 2
	Key Terms
	Questions
	Multiple-choice Questions
	Exercises
	Problems
	Analyze, Think, Communicate
Chapter 12 Cost Accumulation, Tracing, and Allocation
	Chapter Opening
	Determine the Cost of Cost Objects
	Estimated versus Actual Cost
	Assignment of Costs to Objects in a Retail Business
	Identifying Direct and Indirect Costs
	Cost Classifications—Independent and Context Sensitive
	Allocating Indirect Costs to Objects
	Selecting a Cost Driver
	Behavioral Implications
	Effects of Cost Behavior on Selecting the Most Appropriate Cost Driver
	Using Volume Measures to Allocate Variable Overhead Costs
	Allocating Fixed Overhead Costs
	Allocating Costs to Solve Timing Problems
	Aggregating and Disaggregating Individual Costs into Cost Pools
	Cost Allocation: The Human Factor
	Using Cost Allocations in a Budgeting Decision
	Using Cost Drivers to Make Allocations
	Choosing the Best Cost Driver
	Controlling Emotions
	A Look Back
	A Look Forward
	Self-Study Review Problem
	Key Terms
	Questions
	Multiple-choice Questions
	Exercises
	Problems
	Analyze, Think, Communicate
Chapter 13 Relevant Information for Special Decisions
	Chapter Opening
	Relevant Information
	Sunk Cost
	Opportunity Costs
	Relevance Is an Independent Concept
	Relevance Is Context-Sensitive
	Relationship Between Relevance and Accuracy
	Quantitative versus Qualitative Characteristics of Decision Making
	Differential Revenue and Avoidable Cost
	Relationship of Cost Avoidance to a Cost Hierarchy
	Relevant Information and Special Decisions
	Special Order Decisions
	Outsourcing Decisions
	Segment Elimination Decisions
	Summary of Relationships Between Avoidable Costs and the Hierarchy of Business Activity
	Equipment Replacement Decisions
	A Look Back
	A Look Forward
	Self-Study Review Problem
	Key Terms
	Questions
	Multiple-choice Questions
	Exercises
	Problems
	Analyze, Think, Communicate
Chapter 14 Planning for Profit and Cost Control
	Chapter Opening
	The Planning Process
	Three Levels of Planning for Business Activity
	Advantages of Budgeting
	Planning
	Coordination
	Performance Measurement
	Corrective Action
	Budgeting and Human Behavior
	The Master Budget
	Hampton Hams Budgeting Illustration
	Sales Budget
	Inventory Purchases Budget
	Selling and Administrative Expense Budget
	Cash Budget
	Pro Forma Income Statement
	Pro Forma Balance Sheet
	Pro Forma Statement of Cash Flows
	A Look Back
	A Look Forward
	Self-Study Review Problem
	Key Terms
	Questions
	Multiple-choice Questions
	Exercises
	Problems
	Analyze, Think, Communicate
Chapter 15 Performance Evaluation
	Chapter Opening
	Decentralization Concept
	Responsibility Centers
	Controllability Concept
	Preparing Flexible Budgets
	Determining Variances for Performance Evaluation
	Sales and Variable Cost Volume Variances
	Interpreting the Sales and Variable Cost Volume Variances
	Fixed Cost Considerations
	Flexible Budget Variances
	Calculating the Sales Price Variance
	The Human Element Associated with Flexible Budget Variances
	Need for Standards
	Managerial Performance Measurement
	Return on Investment
	Qualitative Considerations
	Factors Affecting Return on Investment
	Residual Income
	Calculating Multiple ROIs and/or RIs for the Same Company
	Responsibility Accounting and the Balanced Scorecard
	A Look Back
	A Look Forward
	Self-Study Review Problem 1
	Self-Study Review Problem 2
	Key Terms
	Questions
	Multiple-choice Questions
	Exercises
	Problems
	Analyze, Think, Communicate
Chapter 16 Planning for Capital Investments
	Chapter Opening
	Capital Investment Decisions
	Time Value of Money
	Determining the Minimum Rate of Return
	Converting Future Cash Inflows to Their Equivalent Present Values
	Present Value Table for Single-Amount Cash Inflows
	Present Value Table for Annuities
	Software Programs That Calculate Present Values
	Ordinary Annuity Assumption
	Reinvestment Assumption
	Techniques for Analyzing Capital Investment Proposals
	Net Present Value
	Internal Rate of Return
	Techniques for Measuring Investment Cash Flows
	Cash Inflows
	Cash Outflows
	Techniques for Comparing Alternative Capital Investment Opportunities
	Net Present Value
	Internal Rate of Return
	Relevance and the Time Value of Money
	Tax Considerations
	Techniques That Ignore the Time Value of Money
	Payback Method
	Unadjusted Rate of Return
	Real-World Reporting Practices
	Postaudits
	A Look Back
	Appendix
	Self-Study Review Problem
	Key Terms
	Questions
	Multiple-choice Questions
	Exercises
	Problems
	Analyze, Think, Communicate
Appendix A Accessing the EDGAR Database Through the Internet
Appendix B Annual Report for Portion of the Form 10-K for Target Corporation
Appendix C The Double-Entry Accounting System
Glossary
Photo Credits
Index




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