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دانلود کتاب Accounting Principles

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Accounting Principles

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Accounting Principles

ویرایش: 9th ed. 
نویسندگان: ,   
سری:  
ISBN (شابک) : 9780470317549 
ناشر: Wiley  
سال نشر: 2009 
تعداد صفحات: 1300 
زبان: English 
فرمت فایل : PDF (درصورت درخواست کاربر به PDF، EPUB یا AZW3 تبدیل می شود) 
حجم فایل: 52 مگابایت 

قیمت کتاب (تومان) : 50,000



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توضیحاتی در مورد کتاب اصول حسابداری

اصول حسابداری Weygandt با دانسته های دانش آموزان شروع می شود. در ویرایش نهم جدید، دانش‌آموزان به وضوح ارتباط حسابداری را در زندگی روزمره خود می‌بینند و بنابراین برای انجام کارهای محوله انگیزه پیدا می‌کنند. اصول حسابداری Weygandt مفاهیم چالش برانگیز حسابداری را با مثال هایی معرفی می کند که برای دانشجو آشنا است. این ارتباط با زندگی روزمره آن‌ها به ایجاد انگیزه دانش‌آموز کمک می‌کند، محرک کلیدی زمان دانشجویی که صرف تکالیف می‌شود و در نهایت تسلط آن‌ها بر مفهوم است.


توضیحاتی درمورد کتاب به خارجی

Weygandt Accounting Principles starts with what students know. In the new Ninth Edition, students clearly see the relevance of accounting in their everyday lives and are therefore motivated to do the work assigned. Weygandt Accounting Principles introduces challenging accounting concepts with examples that are familiar to the student. This connection to their everyday lives helps build student motivation, a key driver of student time spent on assignments and ultimately their mastery of the concept.



فهرست مطالب

Cover Page......Page 1
Title Page......Page 7
Copyright Page......Page 8
ABOUT THE AUTHORS......Page 10
ACKNOWLEDGMENTS......Page 14
BRIEF CONTENTS......Page 16
CONTENTS......Page 17
Feature Story: KNOWING THE NUMBERS......Page 26
Three Activities......Page 28
Who Uses Accounting Data......Page 30
Ethics in Financial Reporting......Page 31
Generally Accepted Accounting Principles......Page 32
Assumptions......Page 33
The Basic Accounting Equation......Page 35
Owner’s Equity......Page 36
Transaction Analysis......Page 38
Summary of Transactions......Page 43
Financial Statements......Page 44
Balance Sheet......Page 46
Statement of Cash Flows......Page 47
All About You: ETHICS: MANAGING PERSONAL FINANCIAL REPORTING......Page 49
Private Accounting......Page 53
“Show Me the Money”......Page 54
Feature Story: ACCIDENTS HAPPEN......Page 72
The Account......Page 74
Debits and Credits......Page 75
Summary of Debit/Credit Rules......Page 78
The Journal......Page 79
The Ledger......Page 82
The Recording Process Illustrated......Page 85
Summary Illustration of Journalizing and Posting......Page 91
The Trial Balance......Page 92
Limitations of a Trial Balance......Page 93
Use of Dollar Signs......Page 94
All About You: YOUR PERSONAL ANNUAL REPORT......Page 96
Feature Story: WHAT WAS YOUR PROFIT?......Page 118
Fiscal and Calendar Years......Page 120
Recognizing Revenues and Expenses......Page 121
Types of Adjusting Entries......Page 123
Adjusting Entries for Deferrals......Page 124
Adjusting Entries for Accruals......Page 131
Summary of Journalizing and Posting......Page 136
Preparing the Adjusted Trial Balance......Page 138
Preparing Financial Statements......Page 139
APPENDIX: Alternative Treatment of Prepaid Expenses and Unearned Revenues......Page 143
Prepaid Expenses......Page 144
Unearned Revenues......Page 145
Summary of Additional Adjustment Relationships......Page 146
Feature Story: EVERYONE LIKES TO WIN......Page 168
Steps in Preparing a Worksheet......Page 170
Preparing Adjusting Entries from a Worksheet......Page 178
Closing the Books......Page 180
Preparing Closing Entries......Page 181
Posting Closing Entries......Page 183
Preparing a Post-Closing Trial Balance......Page 185
Summary of the Accounting Cycle......Page 187
Correcting Entries—An Avoidable Step......Page 188
The Classified Balance Sheet......Page 190
Long-Term Investments......Page 192
Intangible Assets......Page 193
Current Liabilities......Page 194
Owner’s Equity......Page 195
All About You: YOUR PERSONAL BALANCE SHEET......Page 197
Reversing Entries Example......Page 201
Feature Story: WHO DOESN’T SHOP AT WAL-MART?......Page 226
Merchandising Operations......Page 228
Flow of Costs......Page 229
Recording Purchases of Merchandise......Page 231
Freight Costs......Page 233
Purchase Discounts......Page 234
Summary of Purchasing Transactions......Page 235
Recording Sales of Merchandise......Page 236
Sales Returns and Allowances......Page 237
Sales Discounts......Page 238
Adjusting Entries......Page 239
Summary of Merchandising Entries......Page 240
Multiple-Step Income Statement......Page 242
Classified Balance Sheet......Page 245
Determining Cost of Goods Sold Under a Periodic System......Page 249
Recording Purchases of Merchandise......Page 250
Recording Sales of Merchandise......Page 251
Using a Worksheet......Page 253
Feature Story: WHERE IS THAT SPARE BULLDOZER BLADE?......Page 276
Classifying Inventory......Page 278
Taking a Physical Inventory......Page 279
Determining Ownership of Goods......Page 280
Specific Identification......Page 282
Cost Flow Assumptions......Page 283
Financial Statement and Tax Effects of Cost Flow Methods......Page 288
Lower-of-Cost-or-Market......Page 290
Income Statement Effects......Page 291
Presentation......Page 293
Analysis......Page 294
All About You: EMPLOYEE THEFT—AN INSIDE JOB......Page 296
First-In, First-Out (FIFO)......Page 299
Average-Cost......Page 300
APPENDIX 6B: Estimating Inventories......Page 302
Gross Profit Method......Page 303
Retail Inventory Method......Page 304
Feature Story: QUICKBOOKS® HELPS THIS RETAILER SELL GUITARS......Page 328
Computerized Accounting Systems......Page 330
Subsidiary Ledgers......Page 333
Subsidiary Ledger Example......Page 334
Advantages of Subsidiary Ledgers......Page 335
Special Journals......Page 336
Sales Journal......Page 337
Cash Receipts Journal......Page 339
Purchases Journal......Page 343
Cash Payments Journal......Page 345
Effects of Special Journals on the General Journal......Page 348
Feature Story: MINDING THE MONEY IN MOOSE JAW......Page 372
Fraud......Page 374
Internal Control......Page 376
Principles of Internal Control Activities......Page 377
Limitations of Internal Control......Page 384
Cash Receipts Controls......Page 385
Cash Disbursements Controls......Page 388
Control Features: Use of a Bank......Page 392
Bank Statements......Page 393
Reconciling the Bank Account......Page 395
Reporting Cash......Page 400
All About You: PROTECTING YOURSELF FROM IDENTITY THEFT......Page 401
Feature Story: A DOSE OF CAREFUL MANAGEMENT KEEPS RECEIVABLES HEALTHY......Page 424
Accounts Receivable......Page 426
Recognizing Accounts Receivable......Page 427
Valuing Accounts Receivable......Page 428
Disposing of Accounts Receivable......Page 434
Notes Receivable......Page 437
Determining the Maturity Date......Page 438
Valuing Notes Receivable......Page 439
Disposing of Notes Receivable......Page 440
Analysis......Page 442
All About You: SHOULD YOU BE CARRYING PLASTIC?......Page 444
Feature Story: HOW MUCH FOR A RIDE TO THE BEACH?......Page 464
SECTION 1 Plant Assets......Page 466
Land Improvements......Page 467
Equipment......Page 468
Depreciation......Page 470
Factors in Computing Depreciation......Page 471
Depreciation Methods......Page 472
Revising Periodic Depreciation......Page 476
Expenditures During Useful Life......Page 477
Retirement of Plant Assets......Page 478
Sale of Plant Assets......Page 479
SECTION 2 Natural Resources......Page 481
Accounting for Intangible Assets......Page 482
Trademarks and Trade Names......Page 483
Goodwill......Page 484
Research and Development Costs......Page 485
Presentation......Page 486
Analysis......Page 487
All About You: BUYING A WRECK OF YOUR OWN......Page 488
Gain Treatment......Page 492
Feature Story: FINANCING HIS DREAMS......Page 512
Notes Payable......Page 514
Sales Taxes Payable......Page 515
Unearned Revenues......Page 516
Current Maturities of Long-Term Debt......Page 517
Statement Presentation and Analysis......Page 518
Contingent Liabilities......Page 519
Recording a Contingent Liability......Page 520
Disclosure of Contingent Liabilities......Page 521
Payroll Accounting......Page 522
Determining the Payroll......Page 523
Recording the Payroll......Page 526
Employer Payroll Taxes......Page 529
Filing and Remitting Payroll Taxes......Page 531
Internal Control for Payroll......Page 532
All About You: YOUR BOSS WANTS TO KNOW IF YOU JOGGED TODAY......Page 534
Paid Absences......Page 537
Post-Retirement Benefits......Page 538
Feature Story: FROM TRIALS TO THE TOP TEN......Page 554
Characteristics of Partnerships......Page 556
Organizations with Partnership Characteristics......Page 557
Advantages and Disadvantages of Partnerships......Page 558
The Partnership Agreement......Page 560
Forming a Partnership......Page 561
Dividing Net Income or Net Loss......Page 562
Partnership Financial Statements......Page 565
Liquidation of a Partnership......Page 566
No Capital Deficiency......Page 567
Capital Deficiency......Page 570
Admission of a Partner......Page 574
Withdrawal of a Partner......Page 578
Feature Story: “HAVE YOU DRIVEN A FORD LATELY?”......Page 596
The Corporate Form of Organization......Page 598
Characteristics of a Corporation......Page 599
Forming a Corporation......Page 601
Ownership Rights of Stockholders......Page 602
Stock Issue Considerations......Page 603
Corporate Capital......Page 605
Issuing Par Value Common Stock for Cash......Page 607
Issuing Common Stock for Services or Noncash Assets......Page 608
Purchase of Treasury Stock......Page 610
Disposal of Treasury Stock......Page 612
Dividend Preferences......Page 614
Statement Presentation......Page 615
Feature Story: OWNING A PIECE OF THE ACTION......Page 634
Cash Dividends......Page 636
Stock Dividends......Page 640
Stock Splits......Page 642
Retained Earnings......Page 644
Retained Earnings Restrictions......Page 645
Prior Period Adjustments......Page 646
Retained Earnings Statement......Page 647
Stockholders’ Equity Presentation......Page 648
Income Statement Presentation......Page 649
Income Statement Analysis......Page 650
All About You: CORPORATIONS HAVE GOVERNANCE STRUCTURES—DO YOU?......Page 652
Feature Story: THANKS GOODNESS FOR BANKRUPTCY......Page 670
Bond Basics......Page 672
Types of Bonds......Page 673
Bond Trading......Page 674
Determining the Market Value of Bonds......Page 676
Discount or Premium on Bonds......Page 677
Issuing Bonds at a Discount......Page 678
Issuing Bonds at a Premium......Page 679
Converting Bonds into Common Stock......Page 681
Long-Term Notes Payable......Page 682
Lease Liabilities......Page 684
Presentation......Page 686
Analysis......Page 687
APPENDIX 15A: Present Value Concepts Related to Bond Pricing......Page 691
Present Value of Face Value......Page 692
Present Value of Interest Payments (Annuities)......Page 693
Computing the Present Value of a Bond......Page 695
Amortizing Bond Discount......Page 697
Amortizing Bond Premium......Page 699
Amortizing Bond Discount......Page 701
Amortizing Bond Premium......Page 702
Feature Story: “IS THERE ANYTHING ELSE WE CAN BUY?”......Page 722
Why Corporations Invest......Page 724
Recording Sale of Bonds......Page 726
Accounting for Stock Investments......Page 727
Holdings of Less than 20%......Page 728
Holdings Between 20% and 50%......Page 729
Holdings of More than 50%......Page 730
Valuing and Reporting Investments......Page 732
Categories of Securities......Page 733
Balance Sheet Presentation......Page 736
Presentation of Realized and Unrealized Gain or Loss......Page 737
Classified Balance Sheet......Page 738
Feature Story: GOT CASH?......Page 758
Usefulness of the Statement of Cash Flows......Page 760
Classification of Cash Flows......Page 761
Significant Noncash Activities......Page 762
Format of the Statement of Cash Flows......Page 763
Preparing the Statement of Cash Flows......Page 764
Indirect and Direct Methods......Page 765
Preparing the Statement of Cash Flows—Indirect Method......Page 766
Step 1: Operating Activities......Page 767
Step 2: Investing and Financing Activities......Page 772
Step 3: Net Change in Cash......Page 773
Free Cash Flow......Page 776
APPENDIX 17A: Using a Work Sheet to Prepare the Statement of Cash Flows—Indirect Method......Page 780
Preparing the Worksheet......Page 781
APPENDIX 17B: Statement of Cash Flows—Direct Method......Page 786
Step 1: Operating Activities......Page 787
Step 2: Investing and Financing Activities......Page 791
Step 3: Net Change in Cash......Page 792
Feature Story: IT PAYS TO BE PATIENT......Page 818
Need for Comparative Analysis......Page 820
Horizontal Analysis......Page 821
Balance Sheet......Page 822
Income Statement......Page 823
Retained Earnings Statement......Page 824
Income Statement......Page 825
Ratio Analysis......Page 827
Liquidity Ratios......Page 828
Profitability Ratios......Page 831
Solvency Ratios......Page 835
Summary of Ratios......Page 837
Discontinued Operations......Page 839
Extraordinary Items......Page 840
Comprehensive Income......Page 842
Quality of Earnings......Page 843
Improper Recognition......Page 844
Feature Story: WHAT A DIFFERENCE A DAY MAKES......Page 870
Managerial Accounting Basics......Page 872
Comparing Managerial and Financial Accounting......Page 873
Management Functions......Page 874
Business Ethics......Page 875
Manufacturing Costs......Page 877
Product versus Period Costs......Page 879
Income Statement......Page 880
Balance Sheet......Page 883
Cost Concepts—A Review......Page 884
Managerial Accounting Practices......Page 886
Feature Story: “. . . AND WE’D LIKE IT IN RED”......Page 914
Job Order Cost System......Page 916
Process Cost System......Page 917
Job Order Cost Flow......Page 918
Accumulating Manufacturing Costs......Page 919
Assigning Manufacturing Costs to Work in Process......Page 921
Assigning Costs to Finished Goods......Page 928
Summary of Job Order Cost Flows......Page 929
Reporting Job Cost Data......Page 931
Under- or Overapplied Manufacturing Overhead......Page 932
All About You: MINDING YOUR OWN BUSINESS......Page 934
Feature Story: BEN & JERRY’S TRACKS ITS MIX-UPS......Page 956
Uses of Process Cost Systems......Page 958
Similarities and Differences Between Job Order Cost and Process Cost Systems......Page 959
Assignment of Manufacturing Costs—Journal Entries......Page 961
Equivalent Units......Page 964
Refinements on the Weighted-Average Method......Page 965
Production Cost Report......Page 967
Comprehensive Example of Process Costing......Page 968
Compute Equivalent Units of Production (Step 2)......Page 969
Compute Unit Production Costs (Step 3)......Page 970
Preparing the Production Cost Report......Page 971
Costing Systems—Final Comments......Page 973
Just-in-Time Processing......Page 974
Activity-Based Costing......Page 976
Unit Costs Under ABC......Page 981
Comparing Unit Costs......Page 982
Benefits and Limitations of Activity-Based Costing......Page 983
Feature Story: GROWING BY LEAPS AND LEOTARDS......Page 1002
Cost Behavior Analysis......Page 1004
Fixed Costs......Page 1005
Relevant Range......Page 1006
Mixed Costs......Page 1008
Importance of Identifying Variable and Fixed Costs......Page 1010
Basic Components......Page 1011
CVP Income Statement......Page 1012
Break-even Analysis......Page 1014
Target Net Income......Page 1017
Margin of Safety......Page 1019
CVP and Changes in the Business Environment......Page 1020
CVP Income Statement Revisited......Page 1021
All About You: A HYBRID DILEMMA......Page 1023
APPENDIX: Variable Costing......Page 1026
Effects of Variable Costing on Income......Page 1027
Rationale for Variable Costing......Page 1029
Feature Story: THE NEXT AMAZON.COM? NOT QUITE......Page 1044
Budgeting and Accounting......Page 1046
Length of the Budget Period......Page 1047
Budgeting and Human Behavior......Page 1048
Budgeting and Long-Range Planning......Page 1049
The Master Budget......Page 1050
Sales Budget......Page 1051
Production Budget......Page 1052
Direct Materials Budget......Page 1053
Direct Labor Budget......Page 1055
Manufacturing Overhead Budget......Page 1056
Budgeted Income Statement......Page 1057
Cash Budget......Page 1059
Budgeted Balance Sheet......Page 1062
Merchandisers......Page 1064
Not-for-Profit Organizations......Page 1065
All About You: AVOIDING PERSONAL FINANCIAL DISASTER......Page 1066
Feature Story: TRYING TO AVOID AN ELECTRIC SHOCK......Page 1088
The Concept of Budgetary Control......Page 1090
Static Budget Reports......Page 1091
Examples......Page 1092
Why Flexible Budgets?......Page 1093
Developing the Flexible Budget......Page 1095
Flexible Budget—A Case Study......Page 1096
Flexible Budget Reports......Page 1098
Management by Exception......Page 1099
The Concept of Responsibility Accounting......Page 1100
Responsibility Reporting System......Page 1102
Types of Responsibility Centers......Page 1105
Responsibility Accounting for Profit Centers......Page 1106
Responsibility Accounting for Investment Centers......Page 1108
Principles of Performance Evaluation......Page 1111
Feature Story: HIGHLIGHTING PERFORMANCE EFFICIENCY......Page 1136
The Need for Standards......Page 1138
Why Standard Costs?......Page 1139
A Case Study......Page 1140
Direct Materials Variances......Page 1144
Direct Labor Variances......Page 1147
Manufacturing Overhead Variance......Page 1149
Reporting Variances......Page 1150
Statement Presentation of Variances......Page 1151
Balanced Scorecard......Page 1152
Journal Entries......Page 1158
Ledger Accounts......Page 1160
APPENDIX 25B: A Closer Look at Overhead Variances......Page 1161
Feature Story: SOUP IS GOOD FOOD......Page 1182
Management’s Decision-Making Process......Page 1184
How Incremental Analysis Works......Page 1185
Accept an Order at a Special Price......Page 1186
Make or Buy......Page 1187
Sell or Process Further......Page 1190
Retain or Replace Equipment......Page 1191
Eliminate an Unprofitable Segment......Page 1192
Allocate Limited Resources......Page 1193
SECTION 2 Capital Budgeting......Page 1194
Annual Rate of Return......Page 1195
Cash Payback......Page 1196
Discounted Cash Flow......Page 1198
Net Present Value Method......Page 1199
Internal Rate of Return Method......Page 1201
Comparing Discounted Cash Flow Methods......Page 1202
All About You: WHAT IS A DEGREE WORTH?......Page 1204
APPENDIX A Specimen Financial Statements: PepsiCo, Inc.......Page 1225
APPENDIX B Specimen Financial Statements: The Coca-Cola Company......Page 1259
Simple Interest......Page 1263
Compound Interest......Page 1264
Present Value of a Single Amount......Page 1265
Present Value of an Annuity......Page 1267
Computing the Present Value of a Long-Term Note or Bond......Page 1269
Present Value of a Single Sum......Page 1275
Present Value of an Annuity......Page 1276
Mortgage Loan Amount......Page 1277
Standards......Page 1279
Resolution of Ethical Conflict......Page 1280
Photo Credits......Page 1287
Company Index......Page 1289
Subject Index......Page 1291




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