Search Results - (reliability OR liability) of accounting information

Financial accounting : information for decisions / by Wild, John J.

Financial accounting : information for decisions / by Wild, John J.

Financial & managerial accounting : the basis for business decisions by Jan R. Williams

Table of Contents: “…Accounting: information for decision making Basic financial statements The accounting cycle ; capturing economic events The accounting cycle : accruals and deferrals The accounting cycle : reproting financial results Merchandising activities Financial assets Inventories and the cost of goods sold Inventories and the cost of goos sold Plant and intangible assets Liabilities Stockholders' equity : paid-in capital Income and changes in retained earnings Statement of cash flows Financial statement analysis Global business and accounting Management accounting : a business partner Job order cost systems and overhead allocations Process costing Costing and the value analysis chain Cost-volume-profit analysis Incremental analysis Responsibility accounting and transfer pricing Operational budgeting Standard cost systems Rewarding business performance Capital budgeting…”

Financial & managerial accounting : the basis for business decisions by Jan R. Williams

Table of Contents: “…Accounting: information for decision making Basic financial statements The accounting cycle ; capturing economic events The accounting cycle : accruals and deferrals The accounting cycle : reproting financial results Merchandising activities Financial assets Inventories and the cost of goods sold Inventories and the cost of goos sold Plant and intangible assets Liabilities Stockholders' equity : paid-in capital Income and changes in retained earnings Statement of cash flows Financial statement analysis Global business and accounting Management accounting : a business partner Job order cost systems and overhead allocations Process costing Costing and the value analysis chain Cost-volume-profit analysis Incremental analysis Responsibility accounting and transfer pricing Operational budgeting Standard cost systems Rewarding business performance Capital budgeting…”

Financial accounting by Eskew, Robert K.

Table of Contents: “…Part 1 Introduction: accountants and accounting information; the financial statements. …”

Business law by Keenan, Denis

Table of Contents: “…Guided Tour xii Preface xv Legal Study Skills xvi Case Names, Citations and Law report Abbreviations xix Acknowledgements xxii Table of Cases xxiii Table of Statutes xxxvi Table of Statutory instruments xxxix Table of European and other Legislation xlii PART 1: INTRODUCTION TO LAW The Nature of Law 3 (10) Learning Objectives 3 (1) Classification of Law 3 (3) The Common Law 6 (1) Equity 7 (1) Some Basic Principles of Legal Liability 8 (1) Law of Property 9 (1) Self-Test Questions/Activities 10 (1) Specimen Examination Questions 10 (1) Website References 11 (2) Law Making 13 (34) Learning Objective 13 (1) Causes of Legal Change 13 (1) Legal Change and the Changing World 13 (2) Law Reform 15 (1) The Sources of Legal Change 15 (1) Law-Making Processes 16 (9) European Community Law 25 (14) Human rights 39 (5) Self-test questions/Activities 44 (1) Specimen examination questions 44 (1) Website References 45 (2) Resolving Disputes 47 (28) Learning Objectives 47 (1) Legal Services 47 (1) The Legal Profession 47 (2) Other Legal Personnel 49 (1) Other Sources of Information and Advice 50 (1) Methods of Dispute Settlement: the Courts 51 (1) Criminal Courts 52 (6) Civil Courts 58 (6) Other Important Courts 64 (1) Tribunals 65 (2) Alternative dispute resolution 67 (2) Ombudsmen 69 (1) Regulators 69 (1) Self-test questions/activities 69 (2) Specimen examination questions 71 (1) Website References 71 (4) PART 2: BUSINESS ORGANISATIONS Classification and Survey of Types of Business Organisation 75 (26) Learning Objectives 75 (1) Classification of Business Organisations 75 (3) Natural and Juristic Persons 78 (2) Survey of Types of Business Organisations: Advantages and Disadvantages 80 (1) Commencement of Business 80 (1) Raising Business Finance - Generally 81 (1) Raising Business finance - Securities 82 (1) Charges 82 (2) Guarantees 84 (1) Mortgages 85 (2) Mortgages of Personal property 87 (1) Mortgages of Choses in action 88 (1) Liability of the Proprietors 88 (1) Continuity 89 (1) Publicity and External Control of the undertaking 90 (2) Taxation and National Insurance 92 (4) Planning 96 (2) Self-Test Questions/Activities 98 (1) Specimen Examination Questions 99 (1) Website references 99 (2) Non-Corporate Organisations-Sole Traders and Partnerships 101 (52) Learning Objectives 101 (1) The Sole Trader 101 (1) Formation of the Business 101 (2) Dissolution 103 (1) Debt Recovery 103 (2) Bankruptcy procedure - generally 105 (1) The Petition 106 (1) Schemes of Arrangement Under the Deeds of Arrangement Act 1914 106 (1) The Interim Order and Voluntary Arrangement under the Insolvency Act 1986 107 (1) The Effect of a Bankruptcy order - generally 108 (1) Committee of Creditors 109 (1) The Public Examination 110 (1) The Family Home 110 (1) Proof of Debt 111 (1) Mutual dealings - Set off 111 (1) Carrying on the Business and Disclaimer 111 (1) Transactions at an Undervalue and Preferences 111 (2) Payment of the Creditors - Preferential payments 113 (1) Protection of Employees 113 (1) Trade Creditors 114 (1) Deferred Creditors 114 (1) Discharge of the Bankrupt 114 (1) The Ordinary Partnership 115 (1) Definition and Nature of a Partnership 115 (3) The Sharing of Profits as evidence of Partnership 118 (1) Types of Partners 119 (2) Membership of the Firm 121 (1) The Firm and the Firm name 122 (1) The Relationship Between Partners and Outsiders 123 (1) Partners' Powers 123 (3) Liability of Incoming and Outgoing Partners 126 (2) Relationship of Partners Within the Partnership 128 (5) Dissolution 133 (5) Ordinary Limited Partnerships 138 (1) Limited Liability Partnerships 139 (4) Reform: A Partnership With Legal Personality 143 (2) Model Form of Ordinary (or Unlimited) Partnership Deed 145 (5) Self-Test Questions/Activities 150 (1) Specimen Examination Questions 151 (1) Website References 152 (1) Companies 153 (60) Learning Objectives 153 (1) Types of Registered Companies 153 (1) Public and Private Companies 154 (1) Formation 155 (1) Pre-Incorporation Contracts 156 (2) The Company's Constitution 158 (6) Articles of Association 164 (4) Financing the Company 168 (5) The Issue of Shares and Debentures 173 (1) Procedures for Issuing Shares to the Public 174 (1) Regulation of the Securities Market and of Admission to it 175 (1) Offers of Unlisted Securities 176 (1) The Remedy of Rescission 177 (1) Membership 177 (2) Meetings, Resolutions and Annual Return 179 (4) Protection of Minority Interests 183 (2) Directors and Secretary 185 (8) Powers of Directors 193 (3) Company Insolvency and Corporate Rescue 196 (1) Liquidation 197 (3) Alternatives to Liquidation: Company Rescue Procedures 200 (1) Administration 201 (6) Self-test Questions/Activities 207 (1) Specimen Examination Questions 208 (1) Website References 208 (5) PART 3 BUSINESS TRANSACTIONS Introduction to the Law of Contract 213 (60) Learning Objectives 213 (1) Business Contracting - generally 213 (1) Nature of a Contract 214 (1) Types of Contract 214 (1) Essentials of a Valid Contract 215 (24) Genuineness of Consent 239 (1) Mistake 239 (4) Misrepresentation 243 (3) Rescission 246 (2) Duress and Undue Influence Legality 248 (3) Competition Policy 251 (6) Discharge of Contracts 257 (4) Remedies 261 (6) Limitation of Actions 267 (1) Self-Test Questions/Activities 268 (3) Specimen Examination Questions 271 (1) Website References 272 (1) Types of Business Contract 273 (14) Learning Objectives 273 (1) Contracts for the Supply of Goods 273 (2) Contracts of Bailment 275 (1) Employment Contracts 275 (1) Contracts of Agency 275 (4) Contracts Concerning Land 279 (1) Contracts form Financial Services 279 (1) Standard form Contracts 280 (4) Self-test Questions/Activities 284 (1) Specimen Emamination Questions 284 (1) Website References 285 (2) The Terms of Business Contracts 287 (22) Learning Objectives 287 (1) Certainty of Terms 287 (2) Puffs, Representations and Terms 289 (1) Types of Contractual Terms 290 (1) Express and implied Terms 291 (2) Exemption Clauses-the Law 293 (5) Unfair Contract Terms Act 1977 298 (5) Unfair Terms in Consumer Contracts Regulations 1999 303 (2) Reform 305 (1) Fair Trading Act 1973 306 (1) Self-test Questions/Activities 306 (1) Specimen Examination Questions 307 (1) Website References 308 (1) Contracts for the Supply of Goods and Services 309 (30) Learning Objectives 309 (1) Sale of Goods 310 (1) Definition 310 (1) Formation 310 (1) The Implied Terms 310 (6) Transfer of Property in the Goods 316 (3) Sale by a Person Who is not the Owner 319 (3) Reform of the Law Relating to Transfer of Title Contained in SS 21-26 of the Sale of Goods Act 1979 322 (1) Performance of the Contract 323 (3) Remedies 326 (3) Supply of Goods and Services 329 (1) Implied Terms in Contracts for the Supply of Goods (Part I) 330 (1) Implied Terms in Contracts for the Supply of Services (Part II) 331 (1) Manufacturer's Liability in Contract 332 (3) Reform and Guarantees 335 (1) Self-test Questions/Activities 335 (2) Specimen Examination Questions 337 (1) Website References 337 (2) Business and the Law of Tort 339 (26) Learning Objectives 339 (1) Tortious Liability 339 (1) Basis of Tortious Liability 339 (1) Proof of Damage 340 (1) Causation 340 (1) Defences 341 (3) Remedies 344 (1) Limitation of Actions 344 (1) Specific Torts Relevant to Business 345 (2) Defective Goods 347 (5) Defective Services - generally 352 (2) Lawyers 354 (1) Accountants and Auditors 354 (2) Valuers and Surveyors 356 (1) Other torts Relevant to Business 357 (2) Rule in Rylands v Fletcher 359 (3) Self-test Questions/Activities 362 (1) Specimen Examination Questions 362 (1) Website References 363 (2) Criminal Liability in Business 365 (26) Learning Objectives 365 (1) Criminal Law and the Supplier of Goods and Services 365 (1) Misdescription of Goods and Services 366 (4) Reform of the Trade Descriptions Act 1968 370 (1) Misleading Price Indications 371 (2) Product Safety 373 (3) Safety and Quality of Food 376 (2) Other Criminal Liability for the Supply of Goods and Services 378 (1) Criminal Liability - generally 378 (1) Other Crimes Relevant to Business 379 (5) Stock Exchange Frands 384 (4) Self-Test Questions/Activities 388 (1) Specimen Examination Questions 389 (1) Website References 390 (1) Credit 391 (22) Learning Objectives 391 (1) Types of Credit 392 (7) Consumer Credit Act 1974 399 (12) Agreements Covered by the Act 400 (2) Licensing of Credit and Hire Businesses 402 (1) Seeking Business 403 (1) Signing Credit or Hire Agreements 404 (1) Cancellation 405 (1) Credit Reference Agencies 405 (1) Liability of the Supplier and Creditor 406 (2) Termination and Default 408 (3) Self-test Questions/Activities 411 (1) Specimen Examination Questions 412 (1) Website References 412 (1) Consumer Protection 413 (22) Learning Objectives 413 (1) Who is a Consumer? …”

Accounting : a book of readings /

Table of Contents: “…Wise tax policy necessitates reliable tax information 17. Accounting as an instrument for achieving national goals 18. …”

Financial accounting /

Table of Contents: “…Ch. 1. Accounting: Information for Decision Making -- Ch. 2. …”

Intermediate accounting / by Spiceland, J. David

Table of Contents: “…Contents in Brief The Role of Accounting as an Information System 1 Environment and Theoretical Structure of Financial Accounting 2 Review of the Accounting Process 3 The Balance Sheet and Financial Disclosures 4 The Income Statement and Statement of Cash Flows 5 Income Measurement and Profitability Analysis 6 Time Value of Money Concepts Economic Resources 7 Cash and Receivables 8 Inventories: Measurement 9 Inventories: Additional Issues 10 Operational Assets: Acquisition and Disposition 11 Operational Assets: Utilization and Impairment Financial Instruments 12 Investments 13 Current Liabilities and Contingencies 14 Bonds and Long-Term Notes 15 Leases 16 Accounting for Income Taxes 17 Pensions and Other Postretirement Benefits Additional Topics 18 Shareholders’ Equity 19 Share-Based Compensation and Earnings per Share 20 Accounting Changes and Error Corrections 21 The Statement of Cash Flows Revisited Appendix A: Derivatives Appendix B: FedEx Financial Statements Glossary Index…”
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Paper F3. Financial accounting : an international by ACCOUNTING

Table of Contents: “…The accounting equation: a systematic approach to financial reportingFinancial statements from the accounting equationEnsuring the quality of financial statements Part 2 Reading and interpreting company reports Published financial statementsRatio analysisRatios – worked example Part 3 Reporting the transactions of a business Accounting information for service businessesAccounting information for trading businesses Part 4 Recognition in financial statements Non-current (fixed) assetsCurrent assetsCurrent liabilitiesProvisions and non-current (long-term) liabilitiesOwnership interest Part 5 Setting the scene and defining the basic tools of management accounting Functions of management accountingClassification of costsProduct costs: materials, labour and overheads Part 6 Job costs and stock valuation Job costing Part 7 Decision making Break-even analysis and short-term decision making Part 8 Preparing a budgetStandard costsPerformance evaluation and feedback reporting Part 9 Capital investment appraisal and business strategy Capital investment appraisalBusiness strategy and management accounting Financial accounting terms defined Management accounting terms defined Appendices I Information extracted from annual report of Safe and Sure Group plc, used throughout Financial Accounting II Solutions to numerical and technical questions in Financial Accounting III Solutions to numerical and technical questions in Management Accounting Index Publisher's acknowledgements…”

Paper F3. Financial accounting : an international by ACCOUNTING

Table of Contents: “…The accounting equation: a systematic approach to financial reportingFinancial statements from the accounting equationEnsuring the quality of financial statements Part 2 Reading and interpreting company reports Published financial statementsRatio analysisRatios – worked example Part 3 Reporting the transactions of a business Accounting information for service businessesAccounting information for trading businesses Part 4 Recognition in financial statements Non-current (fixed) assetsCurrent assetsCurrent liabilitiesProvisions and non-current (long-term) liabilitiesOwnership interest Part 5 Setting the scene and defining the basic tools of management accounting Functions of management accountingClassification of costsProduct costs: materials, labour and overheads Part 6 Job costs and stock valuation Job costing Part 7 Decision making Break-even analysis and short-term decision making Part 8 Preparing a budgetStandard costsPerformance evaluation and feedback reporting Part 9 Capital investment appraisal and business strategy Capital investment appraisalBusiness strategy and management accounting Financial accounting terms defined Management accounting terms defined Appendices I Information extracted from annual report of Safe and Sure Group plc, used throughout Financial Accounting II Solutions to numerical and technical questions in Financial Accounting III Solutions to numerical and technical questions in Management Accounting Index Publisher's acknowledgements…”

Financial & managerial accounting : the basis for business decisions / by Williams Jan R.

Table of Contents: “…Chapter 1: Accounting: Information for Decision Making Chapter 2: Basic Financial Statements Chapter 3: The Accounting Cycle: Capturing Economic Events Chapter 4: The Accounting Cycle: Accruals and Deferrals Chapter 5: The Accounting Cycle: Reporting Financial ResultsComprehensive Problem 1: Susquehanna Equipment RentalsChapter 6: Merchandising Activities Chapter 7: Financial Assets Chapter 8: Inventories and the Cost of Goods Sold Comprehensive Problem 2: Guitar Universe, Inc. …”
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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…”

Auditing : an instructional manual for accounting students by Millichamp, A. H. (Alan H.)

Table of Contents: “…Acknowledgements viii Preface ix How to pass auditing examinations x Introduction to auditing Introduction to auditing - the why of auditing 1 (7) Auditing and the Companies Act The rights and duties of an auditor under the Companies Act 8 (8) The auditor and the Companies Act 16 (9) Accounting records 25 (4) Accounting requirements of the Companies Act 29 (8) Professional rules Auditing standards and guidelines 37 (4) Accounting standards and the auditor 41 (3) Rules of professional conduct 44 (11) Letters of engagement 55 (5) The modern audit The modern audit - stages 60 (10) The timing of audit work 70 (5) Objectives and general principles 75 (5) The conduct of the audit Accounting systems 80 (4) Internal controls 84 (20) Audit testing 104 (10) Analytical review techniques 114 (8) Working papers 122 (25) Reports to directors or management 147 (9) The auditor and errors and fraud 156 (12) Asset and liability verification Asset verification 168 (8) Current asset verification 176 (8) Stock and work in progress 184 (12) Liability verification 196 (12) Audit evidence Audit evidence 208 (8) Business risk 216 (6) Audit risk 222 (8) Statistical and Other sampling methods 230 (14) Reliance on other specialists 244 (5) Service organisations 249 (5) Review of Financial statements The final review stage of the audit 254 (6) The true and fair view 260 (6) Representations by management 266 (6) Planning and control of audits Planning 272 (7) Quality control 279 (6) The auditors' report The auditors' report 285 (8) Qualified audit reports 293 (13) Events after the balance sheet date 306 (5) Going concern 311 (8) Opening balances and comparatives 319 (5) Auditing and accounting standards 324 (5) Particular audits The first audit 329 (7) Small companies 336 (9) Audits of different types of businesses 345 (4) Internal auditing Internal auditing 349 (6) Reliance on internal audit 355 (6) Auditors and the law Auditors' liability 361 (9) Unlawful acts of clients and their staffs 370 (8) Corporate governance Corporate governance 378 (4) Compilation Reports Compilation reports and direct reporting engagements 382 (5) Information technology Computers and the auditor 387 (7) Groups of Companies Group accounts 394 (10) Other statements and interim accounts 404 (7) Some auditing problem areas Related parties 411 (5) Reservation of title 416 (2) Current issues Current issues 418 (8) Environmental matters and auditing 426 (6) Auditing theory 432 Index 439…”

Applying international financial reporting standards : financial instruments by Hague Ian, P. N.

Table of Contents: “…Do I have to do hedge accounting?Classifying financial instruments - what do I have to do?…”