Financial and managerial accounting. / (Record no. 7423)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 09793nam a22002537a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20210414114704.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 120604t xxu||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 0324225083 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 0324188013 |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5635.W25 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Warren, Carl S. |
| 245 ## - TITLE STATEMENT | |
| Title | Financial and managerial accounting. / |
| Statement of responsibility, etc. | Carl S. Warren, James M. Reeve, Philip E. Fess |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 8th ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | London: |
| Name of publisher, distributor, etc. | Thomson, |
| Date of publication, distribution, etc. | 2005. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 v. (various pagings) : |
| Other physical details | ill.(col.) ; |
| 500 ## - GENERAL NOTE | |
| General note | Includes indexes. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Contents: Introduction to accounting and business -- Nature of a business -- The role of accounting in business -- Business ethics -- Profession of accounting -- Generally accepted accounting principles -- Assets, liabilities, and owner's equity -- Business transactions and the accounting equation -- Financial statements -- Financial analysis and interpretation -- 2. Analyzing transactions -- Usefulness of an account -- Characteristics of an account -- Analyzing and summarizing transactions in accounts -- Illustration of analyzing and summarizing transactions -- Trial balance -- Discovery and correction of errors -- Financial analysis and interpretation -- 3. The matching concept and the adjusting process -- The matching concept -- Nature of the adjusting process -- Recording adjusting entries -- Summary of adjustment process -- Financial analysis and interpretation -- 4. Completing the accounting cycle -- Accounting cycle -- Work sheet -- Financial statements -- Adjusting and closing entries -- Fiscal year -- Financial analysis and interpretation -- Appendix : reversing entries -- Comprehensive problem 1 -- Practice set : Tom's Asphalt -- 5. Accounting for merchandising businesses -- Nature of merchandising businesses -- Financial statements for a merchandising business -- Sales transactions -- Purchase transactions -- Transportation costs, sales taxes, and trade discounts -- Illustration of accounting for merchandise transactions -- Chart of accounts for a merchandising business -- The accounting cycle for a merchandising business -- Financial analysis and interpretation -- Appendix : work sheet and adjusting and closing entries for a merchandising business -- Comprehensive problem 2 -- Practice set : Specialty Sports. 6. Accounting systems, internal controls, and cash -- Basic accounting systems -- Internal control -- Nature of cash and the importance of controls over cash -- Control of cash receipts -- Internal control of cash payments -- Bank accounts : their nature and use as a control over cash -- Bank reconciliation -- Petty cash -- Presentation of cash on the balance sheet -- Financial analysis and interpretation -- 7. Receivables -- Classification of receivables -- Internal control of receivables -- Uncollectible receivables -- Allowance method of accounting for uncollectibles -- Direct write-off method of accounting for uncollectibles -- Characteristics of notes receivable -- Accounting for notes receivable -- Receivables on the balance sheet -- Financial analysis and interpretation -- Appendix : discounting notes receivable -- 8. Inventories -- Internal control of inventories -- Effect of inventory errors on financial statements -- Inventory cost flow assumptions -- Inventory costing methods under a perpetual inventory system -- Inventory costing methods under a periodic inventory system -- Comparing inventory costing methods -- Valuation of inventory at other than cost -- Presenting merchandise inventory on the balance sheet -- Estimating inventory cost -- Financial analysis and interpretation -- 9. Fixed assets and intangible assets -- Nature of fixed assets -- Accounting for depreciation -- Capital and revenue expenditures -- Disposal of fixed assets -- Leasing fixed assets -- Internal control of fixed assets -- Natural resources -- Intangible assets -- Financial reporting for fixed assets and intangible assets -- Financial analysis and interpretation -- Appendix : sum-of-the-years-digits depreciation. 10. Current liabilities -- The nature of current liabilities -- Short-term notes payable and current portion of long-term debt -- Contingent liabilities -- Payroll and payroll taxes -- Accounting systems for payroll and payroll taxes -- Employees' fringe benefits -- Financial analysis and interpretation -- Comprehensive problem 3 -- Practice set : Groom and Board -- Practice set : The Coddled Canine with Peachtree accounting software -- 11. Corporations : organization, capital stock transactions, and dividends -- Nature of a corporation -- Sources of paid-in capital -- Issuing stock -- Treasury stock transactions -- Stock splits -- Accounting for dividends -- Reporting stockholders' equity -- Financial analysis and interpretation -- 12. Income taxes, unusual income items, and investments in stocks -- Corporate income taxes -- Unusual items affecting the income statement -- Earnings per common share -- Comprehensive income -- Accounting for investments in stocks -- Business combinations -- Financial analysis and interpretation -- Practice set : Nina's Decorating House -- Practice set : First Designs, Inc. -- 13. Bonds payable and investments in bonds -- Financing corporations -- Characteristics of bonds payable -- The present-value concept and bonds payable -- Accounting for bonds payable -- Bond sinking funds -- Bond redemption -- Investments in bonds -- Corporation balance sheet -- Financial analysis and interpretation -- Appendix : effective interest rate method of amortization -- Comprehensive problem 4 -- 14. Statement of cash flows -- Reporting cash flows -- Statement of cash flows, the indirect method -- Statement of cash flows, the direct method -- Financial analysis and interpretation -- Appendix : work sheet for statement of cash flows. 15. Financial statement analysis -- Basic analytical procedures -- Solvency analysis -- Profitability analysis -- Summary of analytical measures -- Corporate annual reports -- 16. Introduction to managerial accounting and job order cost systems -- The differences between managerial and financial accounting -- The management accountant in the organization -- Manufacturing cost terms -- Cost accounting system overview -- Job order cost systems for manufacturing businesses -- Job order costing for decision making -- Job order cost systems for professional service businesses -- Practice set : Dynamic Designs, Inc. -- 17. Process cost systems -- Comparing job order costing and process costing -- Physical flows and cost flows for a process manufacturer -- The first-in, first-out (fifo) method -- Bringing it all together : the cost of production report -- Journal entries for a process cost system -- Using the cost of production report for decision making -- Just-in-time processing -- Appendix : average cost method -- 18. Cost behavior and cost-volume-profit analysis -- Cost behavior -- Cost-volume-profit relationships -- Mathematical approach to cost-volume-profit analysis -- Graphic approach to cost-volume-profit analysis -- Sales mix considerations -- Special cost-volume-profit relationships -- Assumptions of cost-volume-profit analysis -- 19. Profit reporting for management analysis -- The income statement under variable costing and absorption costing -- Income analysis under variable costing and absorption costing -- Management' use of variable costing and absorption costing -- Contribution margin reporting for market segments -- Contribution margin analysis -- Contribution margin reporting and analysis for service firms -- 20. Budgeting -- Nature and objectives of budgeting -- Budgeting systems -- Master budget -- Income statement budgets -- Balance sheet budgets. 21. Performance evaluation using variances from standard costs -- Standards -- Budgetary performance evaluation -- Direct materials variances -- Direct labor variances -- Factory overhead variances -- Recording and reporting variances from standards -- Standards for nonmanufacturing expenses -- Nonfinancial performance measures -- 22. Performance evaluation for decentralized operations -- Centralized and decentralized operations -- Responsibility accounting for cost centers -- Responsibility accounting for profit centers -- Responsibility accounting for investment centers -- Transfer pricing -- 23. Differential analysis and product pricing -- Differential analysis -- Setting normal product selling prices -- Product profitability and pricing under production bottlenecks -- 24. Capital investment analysis -- Nature of capital investment analysis -- Methods of evaluating capital investment proposals -- Factors that complicate capital investment analysis -- Capital rationing -- 25. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Cost allocation and activity-based costing -- Product costing allocation methods -- Single plantwide factory overhead rate method -- Multiple production department factory overhead rate method -- Activity-based costing method -- Activity-based costing for selling and administrative expenses -- Activity-based costing in service businesses -- 26. Cost management for just-in-time environments -- Just-in-time principles -- Applying a just-in-time approach to Anderson Metal Fabricators -- Accounting for just-in-time operations -- Just-in-time for nonmanufacturing processes -- Activity analysis -- Appendix A. Interest tables -- Appendix B. Alternative methods of recording deferrals -- Appendix C. Special journals and subsidiary ledgers -- Appendix D. Periodic inventory systems for merchandising businesses -- Appendix E. Foreign currency transactions -- Appendix F. The Home Dept annual report -- Glossary -- Subject index -- Company index. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accounting |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Managerial accounting |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Reeve, James M. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Fess, Philip E. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | Books |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Full call number | Barcode | Date last seen | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | General Stacks | 21/11/2019 | STM | HF5635 .W25(8e) | K/2710/2710/19 | 30/06/2020 | 1 | 30/06/2020 | Books | ||||
| Library of Congress Classification | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | General Stacks | 21/11/2019 | STM | HF5635 .W251(8e) | K/2711/2711/19 | 30/06/2020 | 2 | 30/06/2020 | Books | ||||
| Library of Congress Classification | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | General Stacks | 21/11/2019 | STM | HF5635 .W252(8e) | K/2712/2712/19 | 30/06/2020 | 3 | 30/06/2020 | Books | ||||
| Library of Congress Classification | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | General Stacks | 21/11/2019 | STM | HF5635 .W253(8e) | K/2713/2713/19 | 30/06/2020 | 4 | 30/06/2020 | Books | ||||
| Library of Congress Classification | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | General Stacks | 21/11/2019 | STM | HF5635 .W254(8e) | K/2714/2714/19 | 30/06/2020 | 5 | 30/06/2020 | Books | ||||
| Library of Congress Classification | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | General Stacks | 21/11/2019 | STM | HF5635 .W255(8e) | K/2715/2715/19 | 30/06/2020 | 6 | 30/06/2020 | Books | ||||
| Library of Congress Classification | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | General Stacks | 21/11/2019 | STM | HF5635 .W256(8e) | K/2716/2716/19 | 30/06/2020 | 7 | 30/06/2020 | Books | ||||
| Library of Congress Classification | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | General Stacks | 21/11/2019 | STM | HF5635 .W257(8e) | K/2717/2717/19 | 30/06/2020 | 8 | 30/06/2020 | Books | ||||
| Library of Congress Classification | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | General Stacks | 21/11/2019 | STM | HF5635 .W258(8e) | K/2718/2718/19 | 30/06/2020 | 9 | 30/06/2020 | Books | ||||
| Library of Congress Classification | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | General Stacks | 21/11/2019 | STM | HF5635 .W259(8e) | K/2719/2719/19 | 30/06/2020 | 10 | 30/06/2020 | Books | ||||
| Library of Congress Classification | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | General Stacks | 21/11/2019 | STM | HF5635 .W260(8e) | K/2720/2720/19 | 30/06/2020 | 11 | 30/06/2020 | Books |