Fundamental Financial Accounting Concepts with Harley-Davidson Annual Report / edited by Thomas P. Edmonds.... [et al,,] - 6th ed. - New York : Irwin Professional Pub, c2007. - xxxvii, 761 p. : col ill. ; 28 cm.

Includes index.

An Introduction to Accounting
2 (58)
Chapter Opening
3 (1)
Role of Accounting in Society
4 (5)
Using Free Markets to Set Resource Priorities
4 (1)
Accounting Provides Information
5 (1)
Types of Accounting Information
6 (1)
Nonbusiness Resource Allocations
6 (1)
Careers in Accounting
7 (1)
Measurement Rules
8 (1)
Reporting Entities
9 (1)
Elements of Financial Statements
10 (1)
Accounting Equation
11 (1)
Recording Business Events Under the Accounting Equation
12 (3)
Asset Source Transactions
12 (1)
Asset Exchange Transactions
13 (1)
Another Asset Source Transaction
14 (1)
Asset Use Transactions
14 (1)
Historical Cost and Reliability Concepts
15 (1)
Recap: Types of Transactions
16 (1)
Summary of Transactions
16 (1)
Preparing Financial Statements
17 (4)
Income Statement and the Matching Concept
17 (2)
Statement of Changes in Stockholders' Equity
19 (1)
Balance Sheet
19 (1)
Statement of Cash Flows
20 (1)
The Closing Process
21 (1)
The Horizontal Financial Statements Model
21 (1)
The Financial Analyst
22 (2)
A Look Back
24 (1)
A Look Forward
25 (1)
Appendix
25 (2)
Self-Study Review Problem
27 (1)
Key Terms
28 (1)
Questions
28 (1)
Multiple-Choice Questions
29 (1)
Exercises--Series A
29 (8)
Problems--Series A
37 (4)
Exercises--Series B
41 (7)
Problems--Series B
48 (5)
Analyze, Think, Communicate
53 (7)
Accounting for Accruals
60 (60)
Chapter Opening
61 (1)
Accrual Accounting
62 (8)
Transaction Data in Ledger Accounts
64 (1)
2008 Financial Statements
65 (2)
The Closing Process
67 (1)
Matching Concept
67 (3)
Second Accounting Cycle
70 (4)
Adjusting the Accounts
71 (1)
Summary of 2009 Transactions
72 (1)
2009 Financial Statements
72 (2)
Closing the Temporary (Nominal) Accounts
74 (1)
Steps in an Accounting Cycle
74 (1)
Accounting for Notes Payable
74 (4)
Vertical Statements Model
76 (2)
The Financial Analyst
78 (4)
A Look Back
82 (1)
A Look Forward
83 (1)
Appendix
83 (3)
Self-Study Review Problem
86 (2)
Key Terms
88 (1)
Questions
88 (1)
Multiple-Choice Questions
89 (1)
Exercises--Series A
89 (8)
Problems--Series A
97 (6)
Exercises--Series B
103 (7)
Problems--Series B
110 (6)
Analyze, Think, Communicate
116 (4)
Accounting for Deferrals
120 (50)
Chapter Opening
121 (1)
Accounting for Deferrals Illustrated
122 (5)
Summary of Events and Ledger Accounts
124 (1)
The 2007 Financial Statements
125 (1)
The Matching Concept
125 (2)
Second Accounting Cycle
127 (5)
Effect of 2008 Transactions on the Accounting Equation and the Financial Statements
130 (2)
Third Accounting Cycle
132 (4)
Effect of 2009 Transactions on the Accounting Equation and the Financial Statements
134 (2)
The Financial Analyst
136 (4)
A Look Back
140 (1)
A Look Forward
141 (1)
Self-Study Review Problem
141 (2)
Key Terms
143 (1)
Questions
143 (1)
Multiple-Choice Questions
143 (1)
Exercises--Series A
144 (5)
Problems--Series A
149 (5)
Exercises--Series B
154 (5)
Problems--Series B
159 (5)
Analyze, Think, Communicate
164 (6)
The Double-Entry Accounting System
170 (68)
Chapter Opening
171 (1)
Debit/Credit Terminology
172 (1)
Collins Consultants Case
172 (11)
Asset Source Transactions
172 (4)
Asset Exchange Transactions
176 (1)
Asset Use Transactions
177 (2)
Claims Exchange Transactions
179 (1)
Adjusting the Accounts
180 (3)
Overview of Debit/Credit Relationships
183 (1)
Summary of T-Accounts
184 (1)
The Ledger
184 (2)
The General Journal
186 (2)
Financial Statements
188 (1)
Closing Entries
188 (2)
Trial Balance
190 (1)
The Financial Analyst
191 (3)
A Look Back
194 (1)
A Look Forward
194 (1)
Self-Study Review Problem
195 (2)
Key Terms
197 (1)
Questions
198 (1)
Multiple-Choice Questions
198 (1)
Exercises--Series A
198 (9)
Problems--Series A
207 (8)
Exercises--Series B
215 (8)
Problems--Series B
223 (8)
Analyze, Think, Communicate
231 (7)
Accounting for Merchandising Businesses
238 (60)
Chapter Opening
239 (2)
Product Costs Versus Selling and Administrative Costs
241 (1)
Allocating Inventory Cost Between Asset and Expense Accounts
241 (1)
Perpetual Inventory System
241 (2)
Effects of 2008 Events on Financial Statements
242 (1)
Recording and Reporting Inventory Events in the Double-Entry System
243 (2)
Financial Statements for 2008
244 (1)
Transportation Cost, Purchase Returns and Allowances, and Cash Discounts Related to Inventory Purchases
245 (6)
Effects of 2009 Events on Financial Statements
246 (1)
Accounting for Purchase Returns and Allowances
246 (1)
Purchase Discounts
247 (1)
The Cost of Financing Inventory
248 (1)
Accounting for Transportation Costs
248 (3)
Recognizing Gains and Losses
251 (1)
Recording and Reporting Inventory Events in the Double-Entry System
251 (2)
Multistep Income Statement
253 (2)
Lost, Damaged, or Stolen Inventory
255 (1)
Adjustment for Lost, Damaged, or Stolen Inventory
255 (1)
Events Affecting Sales
256 (3)
Accounting for Sales Returns and Allowances
257 (1)
Accounting for Sales Discounts
258 (1)
The Financial Analyst
259 (4)
A Look Back
263 (1)
A Look Forward
263 (1)
Appendix
264 (1)
Self-Study Review Problem
265 (2)
Key Terms
267 (1)
Questions
267 (1)
Multiple-Choice Questions
268 (1)
Exercises--Series A
269 (8)
Problems--Series A
277 (3)
Exercises--Series B
280 (8)
Problems--Series B
288 (3)
Analyze, Think, Communicate
291 (5)
Comprehensive Problem
296 (2)
Accounting for Inventories
298 (44)
Chapter Opening
299 (1)
Inventory Cost Flow Methods
300 (1)
Specific Identification
300 (1)
First-In, First-Out (FIFO)
300 (1)
Last-In, First-Out (UFO)
300 (1)
Weighted Average
300 (1)
Physical Flow
300 (1)
Effect of Cost Flow on Financial Statements
300 (2)
Effect on Income Statement
300 (1)
Effect on Balance Sheet
301 (1)
Inventory Cost Flow under a Perpetual System
302 (4)
Multiple Layers with Multiple Quantities
302 (1)
Allocating Cost of Goods Available for Sale
302 (1)
Effect of Cost Flow on Financial Statements
303 (3)
Inventory Cost Flow When Sales and Purchases Occur Intermittently
306 (2)
FIFO Cost Flow
306 (1)
Weighted-Average and UFO Cost Flows
307 (1)
Lower-of-Cost-or-Market Rule
308 (1)
Avoiding Fraud in Merchandising Businesses
309 (1)
Estimating the Ending Inventory Balance
310 (2)
The Financial Analyst
312 (2)
Effects of Cost Flow on Ratio Analysis
314 (1)
A Look Back
314 (1)
A Look Forward
314 (1)
Self-Study Review Problem
315 (1)
Key Terms
316 (1)
Questions
316 (1)
Multiple-Choice Questions
317 (1)
Exercises--Series A
317 (6)
Problems--Series A
323 (3)
Exercises--Series B
326 (6)
Problems--Series B
332 (4)
Analyze, Think, Communicate
336 (4)
Comprehensive Problem
340 (2)
Internal Control and Accounting for Cash
342 (48)
Chapter Opening
343 (1)
Key Features of Internal Control Systems
344 (2)
Separation of Duties
344 (1)
Quality of Employees
344 (1)
Bonded Employees
344 (1)
Required Absences
344 (1)
Procedures Manual
345 (1)
Authority and Responsibility
345 (1)
Prenumbered Documents
345 (1)
Physical Control
345 (1)
Performance Evaluations
346 (1)
Limitations
346 (1)
Accounting for Cash
346 (11)
Controlling Cash
346 (1)
Cash Payments
347 (1)
Checking Account Documents
348 (2)
Reconciling the Bank Statement
350 (1)
Illustrating a Bank Reconciliation
351 (3)
Cash Short and Over
354 (1)
Using Petty Cash Funds
355 (2)
The Financial Analyst
357 (3)
A Look Back
360 (1)
A Look Forward
361 (1)
Self-Study Review Problem
362 (1)
Key Terms
362 (1)
Questions
363 (1)
Multiple-Choice Questions
364 (1)
Exercises--Series A
364 (4)
Problems--Series A
368 (5)
Exercises--Series B
373 (5)
Problems--Series B
378 (5)
Analyze, Think, Communicate
383 (4)
Comprehensive Problem
387 (3)
Accounting for Receivables and Payables
390 (52)
Chapter Opening
391 (1)
Allowance Method of Accounting for Bad Debts
392 (8)
Accounting Events Affecting the 2008 Period
392 (1)
Accounting for Bad Debts Expense
392 (2)
General Ledger T-Accounts
394 (1)
Financial Statements
395 (1)
Estimating Bad Debts Expense
396 (1)
Accounting Events Affecting the 2009 Period
396 (2)
Year-End Adjusting Entries
398 (1)
General Ledger T-Accounts
398 (1)
Analysis of Financial Statements
399 (1)
Recognition of Bad Debts Expense Using the Direct Write-Off Method
400 (1)
Accounting for Credit Card Sales
401 (1)
Warranty Obligations
402 (3)
General Ledger T-Accounts and Financial Statements
403 (2)
The Financial Analyst
405 (1)
Costs of Credit Sales
405 (3)
A Look Back
408 (1)
A Look Forward
409 (1)
Appendix
409 (5)
Self-Study Review Problem
414 (1)
Key Terms
414 (1)
Questions
415 (1)
Multiple-Choice Questions
416 (1)
Exercises--Series A
416 (5)
Problems--Series A
421 (5)
Exercises--Series B
426 (6)
Problems--Series B
432 (5)
Analyze, Think, Communicate
437 (3)
Comprehensive Problem
440 (2)
Accounting for Long-Term Operational Assets
442 (58)
Chapter Opening
443 (1)
Tangible Versus Intangible Assets
444 (1)
Tangible Long-Term Assets
444 (1)
Intangible Assets
444 (1)
Determining the Cost of Long-Term Assets
445 (1)
Basket Purchase Allocation
445 (1)
Life Cycle of Operational Assets
446 (1)
Methods of Recognizing Depreciation Expense
446 (9)
Straight-Line Depreciation
447 (3)
Double-Declining-Balance Depreciation
450 (2)
Units-of-Production Depreciation
452 (1)
Comparing the Depreciation Methods
453 (2)
Income Tax Considerations
455 (1)
Revision of Estimates
456 (1)
Revision of Life
456 (1)
Revision of Salvage
456 (1)
Continuing Expenditures for Plant Assets
457 (2)
Costs that Are Expensed
457 (1)
Costs that Are Capitalized
457 (2)
Natural Resources
459 (1)
Intangible Assets
460 (2)
Trademarks
460 (1)
Patents
460 (1)
Copyrights
460 (1)
Franchises
460 (1)
Goodwill
461 (1)
Expense Recognition for Intangible Assets
462 (2)
Expensing Intangible Assets with Identifiable Useful Lives
462 (1)
Impairment Losses for Intangible Assets with Indefinite Useful Lives
463 (1)
Balance Sheet Presentation
464 (1)
The Financial Analyst
464 (2)
A Look Back
466 (1)
A Look Forward
467 (1)
Self-Study Review Problem
467 (1)
Key Terms
468 (1)
Questions
468 (1)
Multiple-Choice Questions
469 (1)
Exercises--Series A
469 (6)
Problems--Series A
475 (6)
Exercises--Series B
481 (5)
Problems--Series B
486 (6)
Analyze, Think, Communicate
492 (6)
Comprehensive Problem
498 (2)
Accounting for Long-Term Debt
500 (58)
Chapter Opening
501 (1)
Installment Notes Payable
502 (3)
Line of Credit
505 (1)
Bond Liabilities
505 (7)
Advantages of Issuing Bonds
506 (1)
Security of Bonds
507 (1)
Timing of Maturity
507 (1)
Special Features
508 (1)
Bond Ratings
508 (1)
Bonds Issued at Face Value
509 (1)
Recording Procedures
509 (1)
Effect of Events on Financial Statements
510 (1)
Financial Statements
511 (1)
Bonds Issued at a Discount
512 (5)
Effective Interest Rate
512 (1)
Bond Prices
513 (1)
Mason Company Revisited
513 (2)
Effect on Financial Statements
515 (2)
Effect of Semiannual Interest Payments
517 (1)
Bonds Issued at a Premium
517 (1)
The Market Rate of Interest
518 (1)
Bond Redemptions
518 (1)
Security for Loan Agreements
519 (1)
The Financial Analyst
519 (3)
A Look Back
522 (1)
A Look Forward
522 (1)
Appendix
523 (4)
Self-Study Review Problem
527 (1)
Key Terms
527 (1)
Questions
528 (1)
Multiple-Choice Questions
529 (1)
Exercises--Series A
529 (7)
Problems--Series A
536 (3)
Exercises--Series B
539 (7)
Problems--Series B
546 (4)
Analyze, Think, Communicate
550 (6)
Comprehensive Problem
556 (2)
Accounting for Equity Transactions
558 (46)
Chapter Opening
560 (1)
Formation of Business Organizations
560 (1)
Ownership Agreements
560 (1)
Advantages and Disadvantages of Different Forms of Business Organization
560 (3)
Regulation
560 (1)
Double Taxation
561 (1)
Limited Liability
562 (1)
Continuity
562 (1)
Transferability of Ownership
563 (1)
Management Structure
563 (1)
Ability to Raise Capital
563 (1)
Appearance of Capital Structure in Financial Statements
563 (2)
Presentation of Equity in Proprietorships
563 (1)
Presentation of Equity in Partnerships
564 (1)
Presentation of Equity in Corporations
565 (1)
Characteristics of Capital Stock
565 (1)
Par Value
565 (1)
Stated Value
565 (1)
Other Valuation Terminology
566 (1)
Stock: Authorized, Issued, and Outstanding
566 (1)
Classes of Stock
566 (2)
Common Stock
566 (1)
Preferred Stock
567 (1)
Accounting for Stock Transactions on the Day of Issue
568 (2)
Issuing Par Value Stock
568 (1)
Stock Clarification
568 (1)
Stock Issued at Stated Value
569 (1)
Stock Issued with No-Par Value
569 (1)
Financial Statement Presentation
570 (1)
Stockholders' Equity Transactions after the Day of Issue
570 (4)
Treasury Stock
570 (2)
Cash Dividend
572 (1)
Stock Dividend
573 (1)
Stock Split
573 (1)
Appropriation of Retained Earnings
574 (1)
Financial Statement Presentation
574 (1)
The Financial Analyst
575 (2)
A Look Back
577 (1)
A Look Forward
578 (1)
Self-Study Review Problem
578 (1)
Key Terms
579 (1)
Questions
579 (1)
Multiple-Choice Questions
580 (1)
Exercises--Series A
581 (4)
Problems--Series A
585 (3)
Exercises--Series B
588 (5)
Problems--Series B
593 (3)
Analyze, Think, Communicate
596 (6)
Comprehensive Problem
602 (2)
Statement of Cash Flows
604 (51)
Chapter Opening
605 (1)
Operating Activities
606 (1)
Investing Activities
606 (1)
Financing Activities
606 (1)
Noncash Investing and Financing Activities
606 (1)
Reporting Format for the Statement of Cash Flows
606 (1)
Converting from Accrual to Cash-Basis Accounting
607 (5)
Operating Activities
609 (1)
Procedures for Determining Cash Flow from Operating Activities under the Indirect Method
610 (2)
Preparing the Operating Activities Section of the Statement of Cash Flows Using the Direct Method
612 (9)
Preparing the Investing Activities Section of the Statement of Cash Flows
615 (2)
Preparing the Financing Activities Section of We Statement of Cash Flows
617 (4)
Preparing the Schedule of Noncash Investing and Financing Activities for the Statement of Cash Flows
621 (1)
The Financial Analyst
621 (2)
A Look Back
623 (1)
A Look Forward
623 (1)
Appendix
624 (1)
Self-Study Review Problem
625 (3)
Key Terms
628 (1)
Questions
628 (1)
Multiple-Choice Questions
629 (1)
Exercises--Series A
629 (4)
Problems--Series A
633 (6)
Exercises--Series B
639 (4)
Problems--Series B
643 (6)
Analyze, Think, Communicate
649 (6)
(Online) Financial Statement Analysis

Appendix A Accessing the EDGAR Database Through the Internet 655 (1)
Appendix B Annual Report for The Topps Company, Inc. 656 (55)
Appendix C Summary of Financial Ratios 711 (3)
Appendix D Annual Report and Financial Statement Analysis Projects 714 (11)
Appendix E Accounting for Investment Securities 725 (9)
Appendix F Time Value of Money 734 (8)
Glossary 742 (11)
Photo Credits 753 (1)
Index 754


eng.

9780073367774 TZS 10,000/=


Financial accounting

657 FUN