Accounting Principles / Edition 9

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Overview

Covers the traditional and managerial issues while ensuring that students understand the importance of accounting in the world today. A heavy emphasis is placed on decision making, communication, ethics and critical thinking. The text demonstrates how leading corporations utilize accounting information and gives students a context for the concepts they are learning.
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Product Details

  • ISBN-13: 9780470317549
  • Publisher: Wiley
  • Publication date: 10/6/2008
  • Edition description: Older Edition
  • Edition number: 9
  • Pages: 1196
  • Sales rank: 1,104,882
  • Product dimensions: 11.16 (w) x 8.64 (h) x 1.91 (d)

Meet the Author

Jerry J. Weygandt, PhD, CPA, is Arthur Andersen Alumni Professor of Accounting at the University of Wisconsin-Madison. He holds a Ph.D. in accounting from the University of Illinois. Articles by Professor Weygandt have appeared in the Accounting Review, Journal of Accounting Research, Accounting Horizons, Journal of Accountancy, and other academic and professional journals. These articles have examined such financial reporting issues as accounting for price-level adjustments, pensions, convertible securities, stock option contracts, and interim reports. Professor Weygandt is author of other accounting and financial reporting books and is a member of the American Accounting Association, the American Institute of Certified Public Accountants, and the Wisconsin Society of Certified Public Accountants. He has served on numerous committees of the American Accounting Association and as a member of the editorial board of the Accounting Review; he also has served as President and Secretary-Treasurer of the American Accounting Association. He is the recipient of the Wisconsin Institute of CPAs Outstanding Educator's Award and the Lifetime Achievement Award. In 2001 he received the American Accounting Association's Outstanding Accounting Educator Award.
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Table of Contents

Chapter 1: Accounting in Action.

Feature Story: Knowing the Numbers.

What Is Accounting?

The Building Blocks of Accounting.

The Basic Accounting Equation.

Using the Basic Accounting Equation.

Financial Statements.

All About You: Ethics: Managing Personal Financial Reporting.

Appendix: Accounting Career Opportunities.

Chapter 2: The Recording Process.

Feature Story: Accidents Happen.

The Account.

Steps in the Recording Process.

The Recording Process Illustrated.

The Trial Balance.

All About You: Your Personal Annual Report.

Chapter 3: Adjusting the Accounts.

Feature Story: What Was Your Profit?

Timing Issues.

The Basics of Adjusting Entries.

The Adjusted Trial Balance and Financial Statements.

Appendix: Alternative Treatment of Prepaid Expenses and Unearned Revenues.

Chapter 4: Completing the Accounting Cycle.

Feature Story: Everyone Likes to Win.

Using a Worksheet.

Closing the Books.

Summary of the Accounting Cycle.

The Classified Balance Sheet.

All About You: Your Personal Balance Sheet.

Appendix: Reversing Entries.

Chapter 5: Accounting for Merchandising Operations.

Feature Story: Who Doesn’t Shop at Wal-Mart?

Merchandising Operations.

Recording Purchases of Merchandise.

Recording Sales of Merchandise.

Completing the Accounting Cycle.

Forms of Financial Statements.

Appendix 5A: Periodic Inventory System.

Appendix 5B: Worksheet for a Merchandiser.

Chapter 6: Inventories.

Feature Story: Where Is That Spare Bulldozer Blade?

Classifying Inventory.

Determining Inventory Quantities.

Inventory Costing.

Inventory Errors.

Statement Presentation and Analysis.

All About You: Employee Theft—An Inside Job.

Appendix 6A: Inventory Cost Flow Methods in Perpetual Inventory Systems.

Appendix 6B: Estimating Inventories.

Chapter 7: Accounting Information Systems.

Feature Story: QuickBooks® Helps This Retailer Sell Guitars.

Basic Concepts of Accounting Information Systems.

Subsidiary Ledgers.

Special Journals.

Chapter 8: Fraud, Internal Control, and Cash.

Feature Story: Minding the Money in Moose Jaw.

Fraud and Internal Control.

Cash Controls.

Control Features: Use of a Bank.

Reporting Cash.

All About You: Protecting Yourself from Identity Theft.

Chapter 9: Accounting for Receivables.

Feature Story: A Dose of Careful Management Keeps Receivables Healthy.

Types of Receivables.

Accounts Receivable.

Notes Receivable.

Statement Presentation and Analysis.

All About You: Should You Be Carrying Plastic?

Chapter 10: Plant Assets, Natural Resources, and Intangible Assets.

Feature Story: How Much for a Ride to the Beach?

Section 1: Plant Assets.

Determining the Cost of Plant Assets.

Depreciation.

Expenditures During Useful Life.

Plant Assets Disposals.

Section 2: Natural Resources.

Section 3: Intangible Assets.

Accounting for Intangible Assets.

Research and Development Costs.

Statement Presentation and Analysis.

All About You: Buying a Wreck of Your Own.

Appendix: Exchange of Plant Assets.

Chapter 11: Current Liabilities and Payroll Accounting.

Feature Story: Financing His Dreams.

Accounting for Current Liabilities.

Contingent Liabilities.

Payroll Accounting.

All About You: Your Boss Wants to Know If You Jogged Today.

Appendix: Additional Fringe Benefits.

Chapter 12: Accounting for Partnerships.

Feature Story: From Trials to Top Ten.

Partnership Form of Organization.

Basic Partnership Accounting.

Liquidation of a Partnership.

Appendix: Admission and Withdrawal of Partners.

Chapter 13: Corporations: Organization and Capital Stock Transactions.

Feature Story: "Have You Driven a Ford Lately?"

The Corporate Form of Organization.

Accounting for Issues of Common Stock.

Accounting for Treasury Stock.

Preferred Stock.

Statement Presentation.

Chapter 14: Corporations: Dividends, Retained Earnings, and Income Reporting.

Feature Story: Owning a Piece of the Action.

Dividends.

Retained Earnings.

Statement Presentation and Analysis.

All About You: Corporations Have Governance Structures—Do You?

Chapter 15: Long-Term Liabilities.

Feature Story: Thanks Goodness for Bankruptcy.

Bond Basics.

Accounting for Bond Issues.

Accounting for Bond Retirements.

Accounting for Other Long-Term Liabilities.

Statement Presentation and Analysis.

Appendix 15A: Present Value Concepts Related to Bond Pricing.

Appendix 15B: Effective-Interest Method of Bond Amortization.

Appendix 15C: Straight-Line Amortization.

Chapter 16: Investments.

Feature Story: "Is There Anything Else We Can Buy?"

Why Corporations Invest.

Accounting for Debt Investments.

Accounting for Stock Investments.

Valuing and Reporting Investments.

Chapter 17: Statement of Cash Flows.

Feature Story: Got Cash?

The Statement of Cash Flows: Usefulness and Format.

Preparing the Statement of Cash Flows—Indirect Method.

Using Cash Flows to Evaluate a Company.

All About You: Where Does the Money Go?

Appendix 17A: Using a Work Sheet to Prepare the Statement of Cash Flows—Indirect Method.

Appendix 17B: Statement of Cash Flows—Direct Method.

Chapter 18: Financial Statement Analysis.

Feature Story: It Pays to Be Patient.

Basics of Financial Statement Analysis.

Horizontal Analysis.

Vertical Analysis.

Ratio Analysis.

Earning Power and Irregular Items.

Quality of Earnings.

Chapter 19: Managerial Accounting.

Feature Story: What a Difference a Day Makes.

Managerial Accounting Basics.

Managerial Cost Concepts.

Manufacturing Costs in Financial Statements.

Managerial Accounting Today.

All About You: Outsourcing and Jobs.

Chapter 20: Job Order Costing.

Feature Story: "…And We’d Like It in Red".

Cost Accounting Systems.

Job Order Cost Flow.

Reporting Job Cost Data.

Under- or Over applied Manufacturing Overhead.

All About You: Minding Your Own Business.

Chapter 21: Process Costing.

Feature Story: Ben & Jerry’s Tracks Its Mix-Ups.

The Nature of Process Cost Systems.

Equivalent Units.

Comprehensive Example of Process Costing.

Contemporary Developments.

Appendix: Example of Traditional Costing versus Activity-Based Costing.

Chapter 22: Cost-Volume-Profit.

Feature Story: Growing by Leaps and Leotards.

Cost Behavior Analysis.

Cost-Volume-Profit Analysis.

All About You: A Hybrid Dilemma.

Appendix: Variable Costing.

Chapter 23: Budgetary Planning.

Feature Story: The Next Amazon.com? Not Quite.

Budgeting Basics.

Preparing the Operating Budgets.

Preparing the Financial Budgets.

Budgeting in Non-Manufacturing Companies.

All About You: Avoiding Personal Financial Disaster.

Chapter 24: Budgetary Control and Responsibility Accounting.

Feature Story: Trying to Avoid an Electric Shock.

The Concept of Budgetary Control.

Static Budget Reports.

Flexible Budgets.

The Concept of Responsibility Accounting.

Types of Responsibility Centers.

Chapter 25: Standard Costs and Balanced Scorecard.

Feature Story: Highlighting Performance Efficiency.

The Need for Standards.

Setting Standard Costs—A Difficult Task.

Analyzing and Reporting Variances from Standards.

Balanced Scorecard.

Appendix 25A: Standard Cost Accounting System.

Appendix 25B: A Closer Look at Overhead Variances.

Chapter 26: Incremental Analysis and Capital Budgeting.

Feature Story: Soup Is Good Food.

Section 1: Incremental Analysis.

Management’s Decision-Making Process.

Types of Incremental Analysis.

Section 2: Capital Budgeting.

Evaluation Process.

Annual Rate of Return.

Cash Payback.

Discounted Cash Flow.

All About You: What Is a Degree Worth?

Appendix A: Specimen Financial Statements: PepsiCo, Inc.

Appendix B: Specimen Financial Statements: The Coca-Cola Company.

Appendix C: Time Value of Money.

Appendix D: Using Financial Calculators.

Appendix E: Standards of Ethical Conduct for Management Accountants.

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