09793nam a22002537a 4500 20210414114704.0 120604t xxu||||| |||| 00| 0 eng d 0324225083 0324188013 HF5635.W25 Warren, Carl S. Financial and managerial accounting. / Carl S. Warren, James M. Reeve, Philip E. Fess 8th ed. London: Thomson, 2005. 1 v. (various pagings) : ill.(col.) ; Includes indexes. 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. 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. Accounting Managerial accounting Reeve, James M. 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