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Introduction to Financial Accounting

Nguồn ngoài

Introduction to Financial Accounting

Introduction to Financial Accounting, originally by D. Annand and H. Dauderis, is intended for a first course in introductory financial accounting. It has been extensively edited to reflects current International Financial Reporting Standards (IFRS). A corporate approach is utilized versus beginning with a sole proprietorship emphasis and then converting to a corporate approach. The textbook focuses on core introductory financial accounting topics that match pre-requisite requirements for studen

AccountingBusiness
Tác giả
David Annand and Henry Dauderis
Nhà xuất bản
Athabasca University
Nguồn
LibreTexts
Giấy phép
CC BY-NC-SA
Ngôn ngữ
EN
Danh mục
Kế toán - Kiểm toán
Đọc trực tuyến Tải PDF (nguồn mở)
Mục lục· 108 mục
  1. 02: The Accounting Process
  2. 2.01: Accounts
  3. 2.02: Transaction Analysis Using Accounts
  4. 2.03: The Trial Balance
  5. 2.04: Using Formal Accounting Records
  6. 2.05: The Accounting Cycle
  7. 2.06: Summary of Chapter 2 Learning Objectives
  8. 2.07: Exercises
  9. 03: Financial Accounting and Adjusting Entries
  10. 3.01: The Operating Cycle
  11. 3.02: Adjusting Entries
  12. 3.03: The Adjusted Trial Balance
  13. 3.04: Using the Adjusted Trial Balance to Prepare Financial Statements
  14. 3.05: The Accounting Cycle
  15. 3.06: Summary of Chapter 3 Learning Objectives
  16. 3.07: Exercises
  17. 04: The Classified Balance Sheet and Related Disclosures
  18. 4.01: Financial Statement Disclosure Decisions
  19. 4.02: Classified Balance Sheet
  20. 4.03: Notes to Financial Statements
  21. 4.04: Auditor's Report
  22. 4.05: Management's Responsibility for Financial Statements
  23. 4.06: Summary of Chapter 4 Learning Objectives
  24. 4.07: Exercises
  25. 05: Accounting for the Sale of Goods
  26. 5.01: The Basics of Merchandising
  27. 5.02: The Purchase and Payment of Merchandise Inventory (Perpetual) Edit section
  28. 5.03: Merchandise Inventory- Sales and Collection (Perpetual)
  29. 5.04: Adjustments to Merchandise Inventory (Perpetual)
  30. 5.05: Merchandising Income Statement
  31. 5.06: Closing Entries for a Merchandiser
  32. 5.07: Appendix A- The Periodic Inventory System
  33. 5.08: Summary of Chapter 5 Learning Objectives
  34. 5.09: Exercises
  35. 06: Assigning Costs to Merchandise
  36. 6.01: Inventory Cost Flow Assumptions
  37. 6.02: Financial Statement Impact of Different Inventory Cost Flows
  38. 6.03: Lower of Cost and Net Realizable Value (LCNRV)
  39. 6.04: Estimating the Balance in Merchandise Inventory
  40. 6.05: Appendix A- Ratio AnalysisMerchandise Inventory Turnover
  41. 6.06: Appendix B- Inventory Cost Flow Assumptions Under the Periodic System
  42. 6.07: Summary of Chapter 6 Learning Objectives
  43. 6.08: Exercises
  44. 07: Cash and Receivables
  45. 7.01: Internal Control
  46. 7.02: Petty Cash
  47. 7.03: Cash Collections and Payments
  48. 7.04: Accounts Receivable
  49. 7.05: Short-Term Notes Receivable
  50. 7.06: Appendix A- Ratio AnalysisAcid Test
  51. 7.07: Appendix B- Ratio AnalysisAccounts Receivable Turnover
  52. 7.08: Summary of Chapter 7 Learning Objectives
  53. 7.09: Exercises
  54. 08: Long-lived Assets
  55. 8.01: Establishing the Cost of Property Plant and Equipment (PPE) Edit section
  56. 8.02: Depreciation
  57. 8.03: Partial Year Depreciation
  58. 8.04: Revising Depreciation
  59. 8.05: Impairment of Long-lived Assets
  60. 8.06: Derecognition of Property Plant and Equipment
  61. 8.07: Intangible Assets
  62. 8.08: Goodwill
  63. 8.09: Disclosure
  64. 8.10: Summary of Chapter 8 Learning Objectives Edit section
  65. 8.11: Exercises
  66. 09: Debt Financing - Current and Long-term Liabilities
  67. 9.01: Current versus Long-term Liabilities
  68. 9.02: Exercises
  69. 9.03: Known Current Liabilities
  70. 9.04: Estimated Current Liabilities
  71. 9.05: Long-Term LiabilitiesBonds Payable
  72. 9.06: Long-term LiabilitiesLoans Payable
  73. 9.07: Appendix A- Present Value Calculations
  74. 9.08: Appendix B- Additional Payroll Transactions
  75. 9.09: Appendix C- The Effective Interest Rate Method
  76. 9.10: Summary of Chapter 9 Learning Objectives
  77. 10: Equity Financing
  78. 10.01: The Corporate Structure
  79. 10.02: Recording Share Transactions
  80. 10.03: Cash Dividends
  81. 10.04: Share Dividends
  82. 10.05: Book Value
  83. 10.06: Appendix A- Reporting for Multiple Classes of Shares
  84. 10.07: Summary of Chapter 10 Learning Objectives Edit section
  85. 10.08: Exercises
  86. 11: The Statement of Cash Flows
  87. 11.01: Financial Statement Reporting
  88. 11.02: Preparing the Statement of Cash Flows
  89. 11.03: Interpreting the Statement of Cash Flows
  90. 11.04: Appendix A- Putting It All Together- Corporate Financial Statements
  91. 11.05: Appendix B- Statement of Cash Flows Direct Method
  92. 11.06: Summary of Chapter 11 Learning Objectives
  93. 11.07: Exercises
  94. 12: Financial Statement Analysis
  95. 12.01: Introduction to Ratio Analysis
  96. 12.02: Liquidity Ratios- Analyzing Short-term Cash Needs
  97. 12.03: Profitability Ratios- Analyzing Operating Activities
  98. 12.04: Leverage Ratios - Analyzing Financial Structure
  99. 12.05: Market Ratios- Analysis of Financial Returns to Investors
  100. 12.06: Overall Analysis of Big Dog's Financial Statements
  101. 12.07: Horizontal and Vertical Trend Analysis
  102. 12.08: Summary of Chapter 12 Learning Objectives
  103. 12.09: Exercises
  104. 13: Proprietorships and Partnerships
  105. 13.01: Proprietorships
  106. 13.02: Partnerships
  107. 13.03: Summary of Chapter 13 Learning Objectives
  108. 13.04: Exercises