Résultats de la recherche - Transaction Processing System

Accounting information systems : transaction processing and controls. par Boockholdt, James L.

Database systems : an application-oriented approach par Kifer, Michael

Table des matières: “…PART ONE Introduction Chapter 1 Overview of Databases and TransactionsWhat Are Databases and Transactions?Features of Modern Database and Transaction Processing SystemsMajor Players in the Implementation and Support of Database and Transaction Processing SystemsDecision Support Systems-OLAP and OLTP Chapter 2 The Big PictureCase Study: A Student Registration SystemIntroduction to Relational DatabasesWhat Makes a Program a Transaction-The ACID PropertiesBibliographic NotesExercises PART TWO Database Management Chapter 3 The Relational Data ModelWhat Is a Data Model?…”

Database systems : introduction to databases and data warehouses / par Jukic, Nenad

Table des matières: “…Machine generated contents note: ch. 1 Introduction Initial Terminology Steps in the Development of Database Systems Database Requirements Collection, Definition, and Visualization Database Modeling Database Implementation Developing Front-End Applications Database Deployment Database Use Database Administration and Maintenance The Next Version of the Database Database Scope People Involved with Database Systems Database Analysts, Designers, and Developers Front-End Applications Analysts and Developers Database Administrators Database End Users Operational versus Analytical Databases Relational DBMS Book Topics Overview Key Terms Review Questions ch. 2 Database Requirements And ER Modeling Introduction Basic ER Modeling Constructs Entities Attributes (Unique and Non-Unique) Relationships Cardinality Constraints Types of Relationships (Maximum Cardinality-Wise). …”

Distributed operating systems : concepts and practice / par Galli, Doreen L.

Table des matières: “…Object-Based Operating Systems 7. Distributed Process Management 8. Distributed File Systems 9. …”

Structured techniques : the basis for CASE / par Martin, James

Table des matières: “…279 (1) Using Decision Trees and Decision Tables 279 (1) Commentary 279 (2) 22 Data Analysis Diagrams 281 (16) Introduction 281 (1) Bubble Charts 281 (1) Associations Between Data Items 282 (1) One-to-One and One-to-Many Associations 283 (1) Types and Instances 284 (1) Reverse Associations 284 (2) Keys and Attributes 286 (1) Data-Item Groups 287 (1) Records 287 (1) Concatenated Keys 288 (2) Derived Data 290 (3) Optional Data Items 293 (4) 23 Entity-Relationship Diagrams 297 (28) Introduction 297 (1) Entities 297 (1) Entity Diagrams 298 (1) Concatenated Entity Type 299 (3) Labels and Sentences 302 (2) Subject and Predicate 304 (3) Basic Constructs 307 (1) Semantic Independence 307 (1) Inverted-L Diagrams 308 (2) Entity Subtypes 310 (1) Multiple Subtype Groupings 311 (1) Subtype Hierarchies 312 (2) Computer Representation of the Diagram 314 (1) Notation Styles 315 (10) 24 Data Navigation Diagrams 325 (14) Introduction 325 (1) Divide and Conquer 325 (1) Separating Data from Procedures 326 (1) Data Navigation Diagrams 327 (4) Procedure Design 331 (2) Physical Design 333 (1) Complexity 334 (1) Standard Procedure 335 (4) 25 Compound Data Accesses 339 (16) Introduction 339 (1) Relational Joins 340 (3) Automatic Navigation 343 (1) Simple Versus Compound Data-Base Accesses 343 (1) Intermixing Simple and Compound Actions 344 (3) Three-Way Joins 347 (1) Semantic Disintegrity 348 (2) Navigation Paths 350 (1) Fourth-Generation Languages 351 (4) 26 HOS Charts 355 (22) Introduction 355 (1) HOS 355 (1) Binary Trees 355 (2) Functions 357 (4) From Requirements Statements to Detailed Design 361 (1) Three Primitive Control Structures 361 (3) Control Maps 364 (1) Generation of Code 364 (1) Four Types of Leaf Nodes 364 (3) Static and Dynamic Testing of Programs 367 (1) Embellishments 367 (1) Other Control Structures 368 (2) Simplification 370 (1) User Functions Employed in a Defined Structure 370 (1) Extending the Power of HOS 370 (2) Discussion 372 (5) 27 A Consumer's Guide to Diagramming Techniques 377 (22) Introduction 377 (1) Criteria for Choice 378 (4) Data and Processes 382 (1) Data Flow Diagrams 382 (1) The Essential Trilogy 383 (1) Comprehensive Capabilities 383 (1) Ultimate Decomposition 384 (1) Drawing Speed 384 (2) Integrity Checking 386 (1) Code Generation 387 (1) User Friendliness 387 (1) Computer Graphics 388 (1) Summary of Properties 388 (6) Our Choice of Techniques 394 (1) Challenge 395 (4) PART IV ANALYSIS AND DESIGN 399 (118) 28 Structured Analysis and Design Techniques 399 (8) Software Analysis and Design 399 (1) The Desire to Skip Analysis 399 (1) Changing Requirements 399 (1) System Specification 400 (1) Poor Specification and Expensive Errors 400 (1) Importance of Analysis 401 (1) A Building Analogy 401 (1) Importance of Design 402 (1) A Systematic Design Approach 403 (1) Types of Software Design 403 (2) Structured Design Methodologies 405 (2) 29 Structured Analysis 407 (10) A Critical Step 407 (1) A Structured Discipline 407 (1) System Specification 408 (2) Data-Flow Diagram 410 (1) Data Dictionary 410 (1) Process Specification 411 (1) Steps of Structured Analysis 412 (2) Critique of Structured Analysis 414 (1) When to Use Structured Analysis 415 (2) 30 Top-Down Design 417 (6) Informal Design Strategy 417 (1) Design Process 417 (1) Decision Making 418 (1) Principles of Top-Down Design 419 (1) Documentation for Top-Down Design 419 (1) Top-Down Design of Data 419 (1) When to Use Top-Down Design 420 (3) 31 Structured Design 423 (18) Systematic Design Approach 423 (1) Structured Design: Step 1: Draw Data-Flow Diagram 424 (1) Step 2: Draw Structure Chart 424 (7) Step 3: Evaluate the Design 431 (4) Step 4: Prepare the Design for Implementation 435 (6) 32 An Evaluation of Structured Design 441 (14) Structured Design of the Credit Verification System 441 (1) Applying Transform Analysis 441 (2) Evaluating the Quality of the Design 443 (3) Critique of Structured Design 446 (1) Critique of Transform and Transaction Analysis 447 (4) Comparison with Top-Down Design 451 (1) Critique of Coupling and Cohesion 452 (1) Lack of Data Design 453 (2) 33 Jackson Design Methodology 455 (14) Jackson Design Versus Structured Design 455 (1) Data-Driven Program Design 455 (2) Example: Employee Skills System 457 (5) Designing Simple Programs 462 (2) Designing Complex Programs 464 (1) Structure Clash 465 (1) Program Inversion 466 (3) 34 An Evaluation of Jackson Design Methodology 469 (20) Constructive Design Method 469 (1) Designing the Subscription System 469 (6) Limitations of the Jackson Design Methodology 475 (3) Designing the Credit Verification System 478 (6) Summary 484 (5) 35 Warnier-Orr Design Methodology 489 (14) Background 489 (1) Set Theory 489 (1) Top-Down Approach 490 (1) Data-Driven Approach 491 (1) Design of the Employee Skills System 491 (12) 36 An Evaluation of the Warnier-Orr Design Methodology 503 (14) Input-Process-Output Model 503 (1) Objective of the Warnier-Orr Design Methodology 504 (1) Benefits of the Warnier-Orr Diagram 504 (2) Problems with the Warnier-Orr Diagram 506 (1) Bracketed Pseudocode 507 (1) Major Criticisms 507 (1) Design of the Subscription System 507 (1) Problems with Multiple Output Structures 508 (3) Incompatible Hierarchies 511 (1) Inadequate Input Design Guidelines 511 (1) Overemphasis on Output 511 (2) Recommendations 513 (4) PART V MORE AUTOMATED TECHNIQUES 517 (150) 37 A Higher Level of Automation 517 (16) Introduction 517 (1) Problems with Specifications 517 (1) Specification Languages 518 (1) Computer-Aided Specification Design 519 (1) Two Types of Languages 519 (1) Computable Specifications 520 (1) Automation of Design 521 (2) Integration of Definition Levels 523 (1) A Common Communication Vehicle 523 (1) Integrated Top-Down and Bottom-Up Design 524 (1) Mathematically Rigorous Languages 525 (1) User Friendliness 525 (1) Properties Needed 525 (1) Spectrum of Specification Languages 526 (7) 38 HOS Methodology 533 (24) Introduction 533 (1) USE IT 533 (2) JOIN, INCLUDE, and OR 535 (1) Generation of Code 535 (2) Four Types of Leaf Nodes 537 (1) Co-control Structures 538 (7) Local Variables 545 (1) N-way Branches 546 (1) Interactive Graphics Editor 546 (5) Simulation 551 (3) External Modules of Code 554 (1) Generation of Documentation 555 (2) 39 The Impact of Design Automation 557 (18) The Revolution 557 (1) Effect on Programming 557 (1) Effect on Specifications 558 (1) What Does "Provably Correct" Mean? …”

Information technology for management : transforming organizations in the digital economy /

Table des matières: “…Mobile, wireless, and pervasive computing 6. Transaction processing, functional applications, and integration 7. …”
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College accounting / par Price, John Ellis

Table des matières: “…Analyzing Business Transactions 3. Analyzing Business Transactions Using T Accounts 4. …”
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Database concepts / par Kroenke, David M.

Table des matières: “…3 (13) Relational Databases 5 (2) Representing Relationships 7 (1) The Parts List Example 8 (8) What Is a Database System? 16 (6) Functions of an Application Program 17 (1) Functions of a DBMS 18 (1) Definition and Components of a Database 19 (2) Desktop Versus Organizational Database Systems 21 (1) How to Build a Database System 22 (2) Building a Data Model 22 (1) Creating a Database Design 23 (1) Implementing a Database 24 (1) Summary 24 (2) Review Questions 26 (1) Exercises 27 (1) Garden Glory Project Questions 28 (1) James River Jewelry Project Questions 28 (2) The Relational Model 30 (24) Chapter Objectives 30 (1) Relations 31 (2) A Sample Relation and Two Nonrelations 31 (1) A Note on Terminology 32 (1) Types of Keys 33 (8) Composite Keys 34 (1) Primary and Candidate Keys 34 (1) Foreign Keys and Referential Integrity 34 (4) Surrogate Keys 38 (3) Functional Dependencies and Normalization 41 (6) Functional Dependencies 41 (1) Primary and Candidate Keys Revisited 42 (1) Normalization 43 (1) Relational Design Principles 44 (1) Normalization Examples 44 (3) The Problem of Null Values 47 (1) Summary 48 (1) Review Questions 49 (1) Exercises 50 (1) Garden Glory Project Questions 51 (1) James River Jewelry Project Questions 52 (2) Structured Query Language 54 (31) Chapter Objectives 54 (1) A Sample Database 55 (2) SQL for Data Definition 57 (4) Defining Primary Keys with the ALTER TABLE Statement 59 (1) Defining Foreign Keys with the ALTER TABLE Statement 59 (1) Submitting SQL to the DBMS 59 (1) DROP Statements 60 (1) SQL for Relational Query 61 (14) Reading Specified Columns from a Single Table 62 (1) Reading Specified Rows from a Single Table 62 (2) Reading Specified Columns and Specified Rows from a Single Table 64 (1) Ranges, Wildcards, and Nulls in WHERE Clauses 65 (1) Sorting the Results 66 (1) SQL Built-In Functions 67 (2) Built-In Functions and Groupings 69 (1) Querying Multiple Tables with Subqueries 70 (1) Querying Multiple Tables with Joins 71 (3) Outer Joins 74 (1) SQL for Relational Data Modification 75 (3) Inserting Data 75 (1) Modifying Data 76 (1) Deleting Data 77 (1) Summary 78 (1) Review Questions 79 (2) Exercises 81 (1) Garden Glory Project Questions 81 (1) James River Jewelry Project Questions 82 (3) PART 2 DATABASE DESIGN AND MANAGEMENT 85 (80) Data Modeling and the Entity-Relationship Model 86 (24) Chapter Objectives 86 (1) The Requirements Stage 87 (1) The Entity-Relationship Data Model 88 (6) Entities 88 (1) Attributes 89 (1) Identifiers 89 (1) Relationships 90 (1) Three Types of Binary Relationships 90 (1) Recursive Relationships 91 (1) Entity-Relationship Diagrams 92 (1) Weak Entities 92 (2) Unified Modeling Language Entity-Relationship Diagrams 94 (2) UML Entities and Relationships 94 (1) UML Representation of Weak Entities 95 (1) An Example 96 (10) Heather Sweeney Designs 96 (1) The Seminar Customer List 97 (1) The Customer Form Letter 98 (3) The Sales Invoice 101 (2) Attribute Specifications 103 (1) Business Rules 103 (1) Validating the Data Model 104 (2) Summary 106 (1) Review Questions 107 (1) Exercises 108 (1) Garden Glory Project Questions 108 (1) James River Jewelry Project Questions 109 (1) Database Design 110 (25) Chapter Objectives 110 (1) Representing Entities with the Relational Model 111 (6) Normalization, Second Verse 112 (1) Normal Forms 113 (1) Domain/Key Normal Form 113 (1) Using Normalization Criteria 114 (1) Denormalization 115 (1) Representing Weak Entities 115 (2) Representing Relationships 117 (10) Representing One-to-One Relationships 117 (2) Questionable One-to-One Relationships 119 (1) Representing One-to-Many Relationships 119 (2) Representing Many-to-Many Relationships 121 (2) Representing Recursive Relationships 123 (4) Database Design at Heather Sweeney Designs 127 (4) Weak Entities 128 (1) Relationships 128 (1) Enforcing Referential Integrity 129 (2) Summary 131 (1) Review Questions 131 (2) Exercises 133 (1) Garden Glory Project Questions 133 (1) James River Jewelry Project Questions 134 (1) Database Administration 135 (30) Chapter Objectives 135 (1) The Database Processing Environment 136 (4) Queries, Forms, and Reports 136 (1) Internet Application Processing 137 (1) Client/Server and Traditional Application Processing 138 (1) Stored Procedures and Triggers 138 (1) The Need for Control, Security and Reliability 139 (1) Concurrency Control 140 (10) The Need for Atomic Transactions 140 (1) Concurrent Transaction Processing 141 (2) The Lost Update Problem 143 (1) Concurrency Problems: Dirty Reads, Inconsistent Reads, Phantom Reads 143 (1) Resource Locking 144 (1) Lock Terminology 144 (1) Serializable Transactions 145 (1) Deadlock 145 (1) Optimistic Versus Pessimistic Locking 146 (1) Declaring Lock Characteristics 147 (1) Consistent Transactions 148 (1) Transaction Isolation Level 149 (1) Database Security 150 (3) Processing Rights and Responsibilities 150 (1) DBMS Security 151 (1) Application Security 152 (1) Database Backup and Recovery 153 (4) Recovery via Reprocessing 153 (1) Recovery via Rollback and Rollforward 154 (3) Additional DBA Responsibilities 157 (1) Summary 158 (1) Review Questions 159 (2) Exercises 161 (1) Garden Glory Project Questions 162 (1) James River Jewelry Project Questions 163 (2) Appendix Database Processing with Microsoft Access 165 (40) Appendix Objectives 165 (1) Database Schema for Carbon River Construction 166 (2) Carbon River Schema Data Structure Diagram 167 (1) Column Design 167 (1) Creating Tables and Relationships Using Access 168 (7) Creating Tables 170 (1) Creating Relationships 171 (4) Creating Queries and SQL Statements 175 (6) Creating Simple Queries with the Graphical Tool 175 (5) Action Queries 180 (1) Creating Access Data Entry Forms 181 (9) Creating a Simple Form 181 (2) Using Default Values and Combo Boxes with Forms 183 (5) Looking Up Nonkey Data 188 (2) Creating Access Reports 190 (7) Banded Report Writers 190 (2) Computations in Reports 192 (1) Parameterized Reports 193 (4) Summary 197 (1) Review Questions 198 (2) Exercises 200 (1) Garden Glory Project Questions 201 (1) James River Jewelry Project Questions 202 (3) Glossary 205 (9) Index 214…”

Database design, application development, and administration / par Mannino, Michael V.

Table des matières: “…Part 1: Introduction to Database Environments Chapter 1: Introduction to Database Management Chapter 2: Introduction to Database Development Part 2: Understanding Relational Databases Chapter 3: The Relational Data Model Chapter 4: Query formulation with SQL Part 3: Data Modeling Chapter 5: Understanding Entity Relationship Diagrams Chapter 6: Developing Data Models for Business Databases Part 4: Relational Database Design Chapter 7: Normalization of Relational Tables Chapter 8: Physical Database Design Chapter 9: Advanced Query Formulation with SQL Part 5: Application Development with Relational Databases Chapter 10: Application Development with Views Chapter 11: Stored Procedures and Triggers Part 6: Advanced Database Development Chapter 12: View Design and Integration Chapter 13: Database Development for Student Loan Limited Part 7: Managing Database Environments Chapter 14: Data and Database Administration Chapter 15: Transaction Management Chapter 16: Data Warehouse Technology and Management Chapter 17: Client-server Processing and Distributed Databases Chapter 18: Object Database Management Systems Glossary of Terms Bibliography Index…”
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Fundamental Financial Accounting Concepts with Harley-Davidson Annual Report

Table des matières: “…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…”