Search Results - (( performance ((management a) OR (management 2)) ) OR ( performance management 179 ))~

A preface to marketing management / by Peter, J. Paul

Table of Contents: “…SECTION I ESSENTIALS OF MARKETING MANAGEMENT 1 (1) PART A INTRODUCTION 1 (26) Strategic Planning and the Marketing Management Process 2 (25) The Marketing Concept 2 (1) What Is Marketing? …”

Services management : an integrated approach

Table of Contents: “…341 (4) The impact of IT developments on service encounters 345 (15) Action strategies for the new media 360 (6) Conclusion 366 (1) Review and discussion questions 366 (1) Notes and references 366 (3) Suggested further reading 369 (2) Part Five: AN INTEGRATED APPROACH 371 (1) 18 Performance measurement systems in service firms 373 (104) Paul Gemmel, Kurt Verweire, Gino Van Ossel, Werner Bruggeman, Roland Van Dierdonck, Bart Van Looy Introduction 373 (1) Objectives 374 (27) Designing performance measurement systems for services 374 (14) Implementing an integrated performance measurement system 388 (13) Conclusion 401 (1) Review and discussion questions 401 (1) Technical note 401 (1) Notes and references 401 (2) Suggested further reading 403 (1) 19 Managing innovation in a service environment 404 (1) Koenraad Debackere, Bart Van Looy Introduction 404 (1) Objectives 405 (19) Innovations as spiral processes: the value-constellation approach 406 (3) Innovation portfolio management 409 (5) Organizing the innovation portfolio: the make-or-buy decision 414 (2) The operational management of innovation 416 (7) Conclusion 423 (1) Review and discussion questions 424 (1) Notes and references 424 (2) Suggested further reading 426 (1) 20 Managing services across national boundaries 427 (1) Roland Van Dierdonck Introduction 427 (4) Objectives 431 (20) Why internationalize? …”

Cost and management accounting : an introduction

Table of Contents: “…Preface xiii Part One Introduction to Cost and Management Accounting 1 (38) Introduction to management accounting 3 (16) The users of accounting information 4 (1) Differences between management accounting and financial accounting 5 (1) The decision-making process 5 (5) Changing competitive environment 10 (1) Focus on customer satisfaction and new management approaches 10 (3) The impact of the changing environment of management accounting systems 13 (1) Functions of management accounting 14 (2) Summary of the contents of this book 16 (3) An introduction to cost terms and concepts 19 (20) Cost objects 19 (1) Direct and indirect costs 20 (2) Period and product costs 22 (1) Cost behaviour 22 (5) Relevant and irrelevant costs and revenues 27 (1) Avoidable and unavoidable costs 28 (1) Sunk costs 28 (1) Opportunity costs 28 (1) Incremental and marginal costs 29 (1) Job costing and process costing systems 30 (1) Maintaining a cost database 30 (9) Part Two Cost Accumulation for Inventory Valuation and Profit Measurement 39 (158) Accounting for labour and materials 41 (30) Accounting for labour costs 42 (2) Accounting treatment of various labour cost items 44 (1) Materials recording procedure 45 (2) Pricing the issues of materials 47 (4) Issues relating to accounting for materials 51 (2) Quantitative models for the planning and control of stocks 53 (1) Relevant costs for quantitative models under conditions of certainty 53 (1) Determining the economic order quantity 54 (3) Assumptions of the EOQ formula 57 (1) Determining when to place the order 57 (1) Control of stocks through classification 58 (1) Materials requirement planning 59 (1) Just-in-time systems 60 (11) Cost assignment 71 (36) Assignment of direct and indirect costs 72 (1) Different costs for different purposes 72 (2) Cost-benefit issues and cost systems design 74 (1) Assigning direct costs to objects 75 (1) Plant-wide (blanket) overhead rates 75 (2) The two-stage allocation process 77 (1) An illustration of the two-stage process for a traditional costing system 78 (7) Extracting relevant costs for decision-making 85 (1) Budgeted overhead rates 85 (1) Under-and over-recovery of overheads 86 (1) Maintaining the database at standard costs 87 (1) Non-manufacturing overheads 88 (4) Appendix 4.1: Inter-service department reallocations 92 (4) Appendix 4.2: Other allocation bases used by traditional systems 96 (11) Accounting entries for a job costing system 107 (24) Control accounts 108 (1) Recording the purchase of raw materials 109 (1) Recording the issue of materials 109 (3) Accounting procedure for labour costs 112 (1) Accounting procedure for manufacturing overheads 113 (2) Non-manufacturing overheads 115 (1) Accounting procedures for jobs completed and products sold 115 (1) Costing profit and loss account 116 (1) Interlocking accounting 116 (1) Contract costing 117 (5) Work in progress valuation and amounts recoverable on contracts 122 (9) Process costing 131 (32) Flow of production and costs in a process costing system 132 (1) Process costing when all output is fully complete 133 (6) Process costing with ending work in progress partially complete 139 (3) Beginning and ending work in progress of uncompleted units 142 (5) Partially completed output and losses in process 147 (1) Process costing for decision-making and control 147 (1) Batch/operating costing 148 (1) Surveys of practice 149 (3) Appendix 6.1: Losses in process and partially completed units 152 (11) Joint and by-product costing 163 (16) Distinguishing between joint products and by-products 163 (2) Methods of allocating joint costs 165 (7) Irrelevance of joint cost allocations for decision-making 172 (1) Accounting for by-products 173 (1) By-products, scrap and waste 174 (5) Income effects of alternative cost accumulation systems 179 (18) External and internal reporting 180 (1) Variable costing 181 (1) Absorption costing 182 (1) Variable costing and absorption costing: a comparison of their impact on profit 183 (3) A mathematical model of the profit functions 186 (1) Some arguments in support of variable costing 187 (1) Some arguments in support of absorption costing 188 (1) Surveys of company practice 189 (2) Appendix 8.1: Derivation of the profit function for an absorption costing system 191 (6) Part Three Information for Decision-making 197 (112) Cost-volume--profit analysis 199 (30) The economist's model 200 (2) The accountant's cost--volume--profit model 202 (2) A mathematical approach to cost-volume--profit analysis 204 (4) Margin of safety 208 (1) Constructing the break-even chart 208 (1) Alternative presentation of cost--volume--profit analysis 208 (2) Multi-product cost--volume--profit analysis 210 (3) Cost--volume--profit analysis assumptions 213 (3) Cost--volume--profit analysis and computer applications 216 (1) Separation of semi-variable costs 216 (13) Measuring relevant costs and revenues for decision-making 229 (28) The meaning of relevance 230 (1) Importance of qualitative factors 230 (1) Special pricing decisions 231 (4) Product-mix decisions when capacity constraints exist 235 (2) Replacement of equipment -- the irrelevance of past costs 237 (2) Outsourcing and make or buy decisions 239 (4) Discontinuation decisions 243 (2) Determining the relevant costs of direct materials 245 (1) Determining the relevant costs of direct labour 245 (12) Activity-based costing 257 (28) The role of a cost accumulation system in generating relevant cost information for decision-making 258 (1) Types of cost systems 259 (1) A comparison of traditional and ABC systems 260 (2) The emergence of ABC systems 262 (1) Volume-based and non-volume-based cost drivers 262 (3) An illustration of the two-stage process for an ABC system 265 (4) Designing ABC systems 269 (3) Activity hierarchies 272 (1) Cost versus benefits considerations 273 (1) Periodic review of an ABC data base 274 (1) ABC in service organizations 274 (1) ABC cost management applications 275 (10) Capital investment decisions 285 (24) The opportunity cost of an investment 286 (1) Compounding and discounting 286 (2) The concept of net present value 288 (2) Calculating net present values 290 (1) The internal rate of return 291 (3) Relevant cash flows 294 (1) Timing of cash flows 294 (1) Techniques that ignore the time value of money 295 (1) Payback method 295 (3) Accounting rate of return 298 (1) Qualitative factors 299 (2) Appendix 12.1: Taxation and investment decisions 301 (8) Part Four Information for Planning, Control and Performance Measurement 309 (106) The budgeting process 311 (28) Relationship between budgeting and long-term planning 312 (1) The multiple functions of budgets 312 (2) Conflicting roles of budgets 314 (1) The budget period 314 (1) Administration of the budgeting process 315 (1) Stages in the budgeting process 316 (4) A detailed illustration 320 (1) Sales budget 320 (3) Production budget and budgeted stock levels 323 (1) Direct materials usage budget 324 (1) Direct materials purchase budget 324 (1) Direct labour budget 325 (1) Factory overhead budget 325 (1) Selling and administration budget 326 (1) Departmental budgets 327 (1) Master budget 327 (2) Cash budgets 329 (1) Final review 329 (1) Computerized budgeting 330 (9) Management control systems 339 (28) Different types of controls 340 (3) Cybernetic control systems 343 (1) Feedback and feed-forward controls 343 (1) Management accounting control systems 344 (1) Responsibility centres 344 (2) The nature of management accounting control systems 346 (1) The controllability principle 347 (4) Setting financial performance targets 351 (1) Participation in the budgeting and target setting process 352 (2) Non-financial performance measures 354 (1) Activity-based cost management 355 (12) Standard costing and variance analysis 367 (48) Operation of a standard costing system 368 (3) Establishing cost standards 371 (3) Types of cost standards 374 (4) Variance analysis 378 (1) Material variances 378 (1) Material price variances 379 (2) Material usage variance 381 (1) Total material variance 382 (1) Labour variances 382 (1) Wage rate variance 382 (1) Labour efficiency variance 383 (1) Total labour variance 384 (1) Variable overhead variances 384 (1) Variable overhead expenditure variance 384 (1) Variable overhead efficiency variance 385 (1) Similarities between materials, labour and overhead variances 386 (1) Fixed overhead expenditure or spending variance 386 (1) Sales variances 387 (1) Total sales margin variance 387 (1) Sales margin price variance 388 (1) Sales margin volume variance 389 (1) Reconciling budgeted profit and actual profit 389 (1) Standard absorption costing 389 (2) Volume variance 391 (1) Volume efficiency variance 392 (1) Volume capacity variance 393 (1) Summary of fixed overhead variances 393 (1) Reconciliation of budgeted and actual profit for a standard absorption costing system 393 (2) Performance reports 395 (3) Recording standard costs in the accounts 398 (17) Questions 415 (126) Bibliography 541 (4) Appendices 545 (4) Appendix A 546 (1) Appendix B 547 (2) Index 549…”

E-business and e-commerce management : strategy, implementation, and practice by Chaffey, Dave

Table of Contents: “…486 (2) Objectives of knowledge management 488 (1) Implementing knowledge management 488 (2) Technologies for implementing knowledge management 490 (2) Risk management 492 (2) Case Study 10.2 Sharing knowledge at the BBC using Internet technologies 493 (1) Summary 494 (1) Exercises 494 (2) References 496 (1) Further reading 497 (1) Web links 497 (2) Analysis and design 499 (71) Learning outcomes / Management issues 499 (1) Links to other chapters 499 (1) Introduction 500 (1) Analysis for e-business 501 (1) Workflow management 501 (1) Process modelling 502 (9) Process mapping 503 (1) Task analysis and task decomposition 503 (2) Process dependencies 505 (6) Validating a new process model 511 (1) Data modelling 511 (2) Design for e-business 513 (2) Architectural design of e-business systems 513 (2) Focus on user-centred site design 515 (25) Use-case analysis 516 (6) Designing the information architecture 522 (5) Customer orientation 527 (2) Elements of site design 529 (6) Web accessibility 535 (3) Case Study 11.1 dabs.com refines its web store 538 (2) Focus on security design for e-business 540 (25) Managing computer viruses 542 (4) Controlling information service usage 546 (1) Monitoring of electronic communications 546 (5) E-mail management 551 (6) Hacking 557 (2) `Phishing' 559 (1) Denial-of-service attacks 560 (1) Secure e-commerce transactions 560 (1) Approaches to developing secure systems 561 (1) Current approaches to e-commerce security 562 (2) Reassuring the customer 564 (1) Case Study 11.2 Building an e-business fortress 564 (1) Summary 565 (1) Exercises 566 (1) References 567 (1) Further reading 568 (1) Web links 569 (1) Implementation and maintenance 570 (61) Learning outcomes / Management issues 570 (1) Links to other chapters 570 (1) Introduction 571 (1) Alternatives for acquiring e-business systems 572 (2) Development of web-based content and services 574 (1) Creating static web content 574 (1) Focus on HTML 575 (11) Focus on developing dynamic web content 586 (10) JavaScript 587 (3) VBScript 590 (1) Perl 591 (1) Active server pages (ASPs) 591 (1) .NET 591 (1) Common Gateway Interface (CGI) 591 (1) Other standards for dynamic content 592 (1) Tools for web-site development and testing 593 (3) Testing 596 (1) The testing process 596 (1) Testing environments 597 (1) Changeover 597 (2) Database creation and data migration 598 (1) Deployment planning 599 (1) Content management and maintenance 599 (6) Frequency and scope of content updating 599 (2) Maintenance process and responsibilities 601 (4) Focus on measuring and improving performance of e-business systems 605 (22) Principles of performance management and improvement 606 (1) Stage 1: Creating a performance management system 607 (2) Stage 2: Defining the performance metrics framework 609 (3) Stage 3: Tools and techniques for collecting metrics and summarizing results 612 (7) Budgeting 619 (3) Case Study 12.1 Learning from Amazon's culture of metrics 622 (5) Summary 627 (1) Exercises 628 (1) References 629 (1) Further reading 630 (1) Web links 630 (1) Glossary 631 (18) Index 649…”

Software engineering : a programming approach / by Bell, Douglas

Table of Contents: “…111 (1) Alternative solutions 112 (1) The place of functional decomposition 113 (1) Discussion 113 (1) Summary 114 (2) Exercises 114 (1) Further reading 115 (1) Data structure design: The Michael Jackson program design method (JSP) 116 (25) Introduction 116 (1) A simple example 117 (5) Processing input files 122 (2) Physical and logical structures 124 (2) Processing several input and output streams 126 (5) Structure clashes 131 (4) Discussion and evaluation 135 (2) Summary 137 (4) Exercises 138 (1) Answer to self test question 139 (1) Further reading 140 (1) Data flow design 141 (16) Introduction 141 (1) An analogy 142 (1) First examples 143 (3) Case study -- point-of-sale terminal 146 (4) Case study -- monitoring a plant 150 (1) Rationale for the method 151 (2) Discussion 153 (2) Summary 155 (2) Exercises 155 (1) Further reading 156 (1) Object-oriented desing 157 (26) Introduction 157 (1) The features of OOP 158 (5) The aims of OO design 163 (2) Finding the classes 165 (2) Specifying the responsibilities of the classes 167 (1) Specifying the collaborators 168 (1) Other design techniques and notations 169 (1) Using the class library 169 (1) Class--responsibility--collaborator (CRC) cards 170 (1) Use-case analysis 171 (1) Creating good class hierarchies 172 (3) Is-a and has-a analysis 175 (1) Design guidelines 176 (1) Re-usable design patterns (frameworks) 176 (1) Object-oriented design methodologies 177 (1) Discussion 177 (2) Summary 179 (4) Exercises 179 (2) Answers to self test questions 181 (1) Further reading 181 (2) User interface design 183 (16) Introduction 183 (1) An interdisciplinary field 184 (1) Styles of human--computer interface 184 (2) Different perspectives on HCI 186 (1) Design principles and guidelines 187 (3) Human--computer interface design 190 (1) Task analysis 191 (2) Design evaluation 193 (1) Help systems 194 (1) Implementation tools 195 (1) Summary 196 (3) Exercises 196 (1) Answers to self test questions 197 (1) Further reading 197 (2) Formal development 199 (16) Introduction 199 (1) What is a formal method? …”

Economics : private & public choice / by Gwartney, James D.

Table of Contents: “…142 (1) Thumbnail Sketch What Weakens the Case for Market-Sector Allocation Versus Public-Sector Intervention, and Vice Versa 142 (1) Key Points 143 (1) Critical Analysis Questions 144 (2) Part 3 Core Macroeconomics 146 (220) Taking the Nation's Economic Pulse 148 (21) GDP---A Measure of Output 149 (1) Outstanding Economist Simon Kuznets 149 (2) GDP as a Measure of Both Output and Income 151 (5) Adjusting for Price Changes and Deriving Real GDP 156 (4) Problems with GDP as a Measuring Rod 160 Applications in Economics Converting Prior Data to Current Dollars: The Case of Gasoline 159 (3) Differences in GDP Over Time 162 (1) Applications in Economics The Time Cost of Goods: Today and Yesterday 163 (2) The Great Contribution of GDP 165 (1) Key Points 165 (1) Critical Analysis Questions 166 (2) Addendum The Construction of a Price Index 168 (1) Economic Fluctuations, Unemployment, and Inflation 169 (20) Swings in the Economic Pendulum 170 (2) Measures of Economic Activity Expansions and Recessions 172 (1) Economic Fluctuations and the Labor Market 172 (2) Measures of Economic Activity Deriving the Unemployment Rate 174 (1) Thumbnail Sketch Formulas for Key Labor Market Indicators 175 (1) Three Types of Unemployment 176 (1) Myths in Economics Unemployment Would Not Exist If the Economy Were Operating Efficiently 177 (2) Employment Fluctuations---The Historical Record 179 (1) Measures of Economic Activity Would Personal Savings Accounts Reduce the Rate of Unemployment? …”

Applied economics

Table of Contents: “…Preface x Acknowledgements xii 1 Changes in the UK economic structure 1 (34) Synopsis 1 (1) Structure defined 2 (2) Structural change in the UK 4 (7) Causes of structural change 11 (15) Consequences of structural change 26 (4) Conclusion 30 (1) Key points 30 (1) Notes 31 (1) References and further reading 31 (4) Part I: Theory of the firm 2 Company accounts a8 a source of financial information 35 (22) Synopsis 35 (1) Company accounts and the assessment of company performance 36 (14) International Accounting Standards 50 (1) External sources of financial information 50 (4) Conclusion 54 (1) Key points 54 (1) Notes 55 (1) References and further reading 55 (2) 3 Firm objectives and firm behaviour Synopsis 57 (1) Firm objectives 58 (6) Firm behaviour 64 (6) Conclusion 70 (1) Key points 71 (1) Note 72 (1) References and further reading 72 (3) 4 The small firm 75 (18) Synopsis 75 (1) Definition of the small firm 76 (1) Importance of the small firm 76 (3) The neglect of small firms 79 (1) The renewed interest in small firms 80 (1) Measures to help small firms 81 (7) European Union Policy for small firms 88 (1) Conclusion 89 (1) Key points 90 (1) References and further reading 90 (3) 5 Mergers and acquisitions in the growth of the firm 93 (34) Synopsis 93 (1) Definitions 94 (1) Types of merger 94 (2) Economic theory and merger activity 96 (7) Mergers and the public interest 103 (3) Merger booms 106 (2) Control of mergers and acquisitions 108 (13) Corporate restructuring 121 (1) Conclusion 122 (1) Key points 123 (1) Note 123 (1) References and further reading 124 (3) 6 Oligopoly 127 (20) Synopsis 127 (1) Definition and measurement of oligopoly 128 (4) Oligopoly in theory and practice 132 (12) Conclusion 144 (1) Key points 145 (1) Notes 146 (1) References and further reading 146 (1) 7 The multinational corporation 147 (28) Synopsis 147 (1) What is a multinational corporation? …”

Fundamental Financial Accounting Concepts with Harley-Davidson Annual Report

Table of Contents: “…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…”