Financial Accounting by Jerry, Donald, Paul 9781119305842 1119305845

Financial Accounting Jerry J. Weygandt – Ebook Instant Download/Delivery ISBN(s): 9781119305842,1119305845

Product details:

• ISBN 10: 1119305845
• ISBN 13:9781119305842
• Author:  Jerry, Donald, Paul 

Financial Accounting

Table contents:

1 Accounting in Action
LO 1 Identify the activities and users associated with accounting.
LO 2 Explain the building blocks of accounting: ethics, principles, and assumptions.
LO 3 State the accounting equation, and define its components.
LO 4 Analyze the effects of business transactions on the accounting equation.
LO 5 Describe the four financial statements and how they are prepared.
LO *6 APPENDIX 1A: Explain the career opportunities in accounting.
Review and Practice
LEARNING OBJECTIVES REVIEW
GLOSSARY REVIEW
PRACTICE MULTIPLE-CHOICE QUESTIONS
PRACTICE EXERCISES
PRACTICE PROBLEM
End-of-Chapter Homework Material
QUESTIONS
BRIEF EXERCISES
DO IT! EXERCISES
EXERCISES
EXERCISES: SET B AND CHALLENGE EXERCISES
PROBLEMS: SET A
PROBLEMS: SET B AND SET C
CONTINUING PROBLEM
COOKIE CREATIONS
EXPAND YOUR CRITICAL THINKING
A Look at IFRS
LO 7 Describe the impact of international accounting standards on U.S. financial reporting.
2 The Recording Process
LO 1 Describe how accounts, debits, and credits are used to record business transactions.
LO 2 Indicate how a journal is used in the recording process.
LO 3 Explain how a ledger and posting help in the recording process.
LO 4 Prepare a trial balance.
Review and Practice
LEARNING OBJECTIVES REVIEW
GLOSSARY REVIEW
PRACTICE MULTIPLE-CHOICE QUESTIONS
PRACTICE EXERCISES
PRACTICE PROBLEM
End-of-Chapter Homework Material
QUESTIONS
BRIEF EXERCISES
DO IT! EXERCISES
EXERCISES
EXERCISES: SET B AND CHALLENGE EXERCISES
PROBLEMS: SET A
PROBLEMS: SET B AND SET C
CONTINUING PROBLEMS
COOKIE CREATIONS
EXPAND YOUR CRITICAL THINKING
A Look at IFRS
LO 5 Compare the procedures for the recording process under GAAP and IFRS.
3 Adjusting the Accounts
LO 1 Explain the accrual basis of accounting and the reasons for adjusting entries.
LO 2 Prepare adjusting entries for deferrals.
LO 3 Prepare adjusting entries for accruals.
LO 4 Describe the nature and purpose of an adjusted trial balance.
LO*5 APPENDIX 3A: Prepare adjusting entries for the alternative treatment of deferrals.
LO* 6 APPENDIX 3B Discuss financial reporting concepts.
Review and Practice
LEARNING OBJECTIVES REVIEW
GLOSSARY REVIEW
PRACTICE MULTIPLE-CHOICE QUESTIONS
PRACTICE EXERCISES
PRACTICE PROBLEM
End-of-Chapter Homework Material
QUESTIONS
BRIEF EXERCISES
DO IT! EXERCISES
EXERCISES
EXERCISES: SET B AND CHALLENGE EXERCISES
PROBLEMS: SET A
PROBLEMS: SET B AND SET C
CONTINUING PROBLEM
COOKIE CREATIONS
EXPAND YOUR CRITICAL THINKING
A Look at IFRS
LO 7 Compare the procedures for adjusting entries under GAAP and IFRS.
4 Completing the Accounting Cycle
LO 1 Prepare a worksheet.
LO 2 Prepare closing entries and a post-closing trial balance.
LO 3 Explain the steps in the accounting cycle and how to prepare correcting entries.
LO 4 Identify the sections of a classified balance sheet.
LO *5 APPENDIX 4A: Prepare reversing entries.
Review and Practice
LEARNING OBJECTIVES REVIEW
GLOSSARY REVIEW
PRACTICE MULTIPLE-CHOICE QUESTIONS
PRACTICE EXERCISES
PRACTICE PROBLEM
End-of-Chapter Homework Material
QUESTIONS
BRIEF EXERCISES
DO IT! EXERCISES
EXERCISES
EXERCISES: SET B AND CHALLENGE EXERCISES
PROBLEMS: SET A
PROBLEMS: SET B AND SET C
CONTINUING PROBLEM
COOKIE CREATIONS
COMPREHENSIVE ACCOUNTING CYCLE REVIEW
EXPAND YOUR CRITICAL THINKING
A Look at IFRS
LO 6 Compare the procedures for the closing process under GAAP and IFRS.
5 Accounting for Merchandising Operations
LO 1 Describe merchandising operations and inventory systems.
LO 2 Record purchases under a perpetual inventory system.
LO 3 Record sales under a perpetual inventory system.
LO 4 Apply the steps in the accounting cycle to a merchandising company
LO 5 Prepare a multiple-step income statement and a comprehensive income statement
LO *6 APPENDIX 5A: Prepare a worksheet for a merchandising company.
LO *7 APPENDIX 5B: Record purchases and sales under a periodic inventory system.
Review and Practice
LEARNING OBJECTIVES REVIEW
GLOSSARY REVIEW
PRACTICE MULTIPLE-CHOICE QUESTIONS
PRACTICE EXERCISES
PRACTICE PROBLEM
End-of-Chapter Homework Material
QUESTIONS
BRIEF EXERCISES
DO IT! EXERCISES
EXERCISES
EXERCISES: SET B AND CHALLENGE EXERCISES
PROBLEMS: SET A
PROBLEMS: SET B AND SET C
CONTINUING PROBLEM
COOKIE CREATIONS
COMPREHENSIVE ACCOUNTING CYCLE REVIEW
EXPAND YOUR CRITICAL THINKING
A Look at IFRS
LO 8 Compare the accounting for merchandising under GAAP and IFRS.
6 Inventories
LO 1 Discuss how to classify and determine inventory.
LO 2 Apply inventory cost flow methods and discuss their financial effects.
LO 3 Indicate the effects of inventory errors on the financial statements.
LO 4 Explain the statement presentation and analysis of inventory.
LO *5 APPENDIX 6A: Apply the inventory cost flow methods to perpetual inventory records.
LO *6 APPENDIX 6B: Describe the two methods of estimating inventories.
Review and Practice
LEARNING OBJECTIVES REVIEW
GLOSSARY REVIEW
PRACTICE MULTIPLE-CHOICE QUESTIONS
PRACTICE EXERCISES
PRACTICE PROBLEM
End-of-Chapter Homework Material
QUESTIONS
BRIEF EXERCISES
DO IT! EXERCISES
EXERCISES
EXERCISES: SET B AND CHALLENGE EXERCISES
PROBLEMS: SET A
PROBLEMS: SET B AND SET C
CONTINUING PROBLEM
COOKIE CREATIONS
COMPREHENSIVE ACCOUNTING CYCLE REVIEW
EXPAND YOUR CRITICAL THINKING
A Look at IFRS
LO 7 Compare the accounting for inventories under GAAP and IFRS.
7 Fraud, Internal Control, and Cash
LO 1 Define fraud and the principles of internal control.
LO 2 Apply internal control principles to cash.
LO 3 Identify the control features of a bank account.
LO 4 Explain the reporting of cash.
Review and Practice
LEARNING OBJECTIVES REVIEW
GLOSSARY REVIEW
PRACTICE MULTIPLE-CHOICE QUESTIONS
PRACTICE EXERCISES
PRACTICE PROBLEM
End-of-Chapter Homework Material
QUESTIONS
BRIEF EXERCISES
DO IT! EXERCISES
EXERCISES
EXERCISES: SET B AND CHALLENGE EXERCISES
PROBLEMS: SET A
PROBLEMS: SET B AND SET C
CONTINUING PROBLEM
COOKIE CREATIONS
COMPREHENSIVE ACCOUNTING CYCLE REVIEW
EXPAND YOUR CRITICAL THINKING
A Look at IFRS
LO 5 Compare the accounting for fraud, internal control, and cash under GAAP and IFRS.
8 Accounting for Receivables
LO 1 Explain how companies recognize accounts receivable.
LO 2 Describe how companies value accounts receivable and record their disposition.
LO 3 Explain how companies recognize, value, and dispose of notes receivable.
LO 4 Describe the statement presentation and analysis of receivables.
Review and Practice
LEARNING OBJECTIVES REVIEW
GLOSSARY REVIEW
PRACTICE MULTIPLE-CHOICE QUESTIONS
PRACTICE EXERCISES
PRACTICE PROBLEM
End-of-Chapter Homework Material
QUESTIONS
BRIEF EXERCISES
DO IT! EXERCISES
EXERCISES
EXERCISES: SET B AND CHALLENGE EXERCISES
PROBLEMS: SET A
PROBLEMS: SET B AND SET C
CONTINUING PROBLEM
COOKIE CREATIONS
COMPREHENSIVE ACCOUNTING CYCLE REVIEW
EXPAND YOUR CRITICAL THINKING
A Look at IFRS
LO 5 Compare the accounting for receivables under GAAP and IFRS.
9 Plant Assets, Natural Resources, and Intangible Assets
LO 1 Explain the accounting for plant asset expenditures
LO 2 Apply depreciation methods to plant assets
LO 3 Explain how to account for the disposal of plant assets
LO 4 Describe how to account for natural resources and intangible assets
LO 5 Discuss how plant assets, natural resources, and intangible assets are reported and analyzed.
LO *6 APPENDIX 9A Explain how to account for the exchange of plant assets.
Review and Practice
LEARNING OBJECTIVES REVIEW
GLOSSARY REVIEW
PRACTICE MULTIPLE-CHOICE QUESTIONS
PRACTICE EXERCISES
PRACTICE PROBLEMS
End-of-Chapter Homework Material
QUESTIONS
BRIEF EXERCISES
DO IT! EXERCISES
EXERCISES
EXERCISES: SET B AND CHALLENGE EXERCISES
PROBLEMS: SET A
PROBLEMS: SET B AND SET C
CONTINUING PROBLEM
COOKIE CREATIONS
COMPREHENSIVE ACCOUNTING CYCLE REVIEW
EXPAND YOUR CRITICAL THINKING
A Look at IFRS
LO 7 Compare the accounting for long-lived assets under GAAP and IFRS.
10 Liabilities
LO 1 Explain how to account for current liabilities.
LO 2 Describe the major characteristics of bonds.
LO 3 Explain how to account for bond transactions.
LO 4 Explain how to account for long-term notes payable.
LO 5 Discuss how liabilities are reported and analyzed.
LO *6 APPENDIX 10A: Apply the straight-line method of amortizing bond discount and bond premium.
LO *7 APPENDIX 10B: Apply the effective-interest method of amortizing bond discount and bond premium.
Review and Practice
LEARNING OBJECTIVES REVIEW
GLOSSARY REVIEW
PRACTICE MULTIPLE-CHOICE QUESTIONS
PRACTICE EXERCISES
PRACTICE PROBLEM
End-of-Chapter Homework Material
QUESTIONS
BRIEF EXERCISES
DO IT! EXERCISES
EXERCISES
EXERCISES: SET B AND CHALLENGE EXERCISES
PROBLEMS: SET A
PROBLEMS: SET B AND SET C
CONTINUING PROBLEM
COOKIE CREATIONS
COMPREHENSIVE ACCOUNTING CYCLE REVIEW
EXPAND YOUR CRITICAL THINKING
A Look at IFRS
LO 8 Compare the accounting for liabilities under GAAP and IFRS.
11 Corporations: Organization, Stock Transactions, and Stockholders’ Equity
LO 1 Discuss the major characteristics of a corporation.
LO 2 Explain how to account for the issuance of common, preferred, and treasury stock.
LO 3 Explain how to account for cash dividends, stock dividends, and stock splits.
LO 4 Discuss how stockholders’ equity is reported and analyzed.
LO *5 APPENDIX 11A: Describe the use and content of the stockholders’ equity statement.
LO 6 APPENDIX 11B: Compute book value per share.
Review and Practice
LEARNING OBJECTIVES REVIEW
GLOSSARY REVIEW
PRACTICE MULTIPLE-CHOICE QUESTIONS
PRACTICE EXERCISES
PRACTICE PROBLEM
End-of-Chapter Homework Material
QUESTIONS
BRIEF EXERCISES
DO IT! EXERCISES
EXERCISES
EXERCISES: SET B AND CHALLENGE EXERCISES
PROBLEMS: SET A
PROBLEMS: SET B AND SET C
CONTINUING PROBLEM
COOKIE CREATIONS
COMPREHENSIVE ACCOUNTING CYCLE REVIEW
EXPAND YOUR CRITICAL THINKING
A Look at IFRS
LO 7 Compare the accounting for stockholders’ equity under GAAP and IFRS.
12 Statement of Cash Flows
LO 1 Discuss the usefulness and format of the statement of cash flows.
LO 2 Prepare a statement of cash flows using the indirect method.
LO 3 Analyze the statement of cash flows.
LO *4 APPENDIX 12A: Prepare a statement of cash flows using the direct method.
LO *5 APPENDIX 12B: Use a worksheet to prepare the statement of cash flows using the indirect method.
LO *6 APPENDIX 12C: Use the T-account approach to prepare a statement of cash flows.
Review and Practice
LEARNING OBJECTIVES REVIEW
GLOSSARY REVIEW
PRACTICE MULTIPLE-CHOICE QUESTIONS
PRACTICE EXERCISES
PRACTICE PROBLEM
End-of-Chapter Homework Material
QUESTIONS
BRIEF EXERCISES
DO IT! EXERCISES
EXERCISES
EXERCISES: SET B AND CHALLENGE EXERCISES
PROBLEMS: SET A
PROBLEMS: SET B AND SET C
CONTINUING PROBLEM
COOKIE CREATIONS
EXPAND YOUR CRITICAL THINKING
A Look at IFRS
LO 7 Compare the procedures for the statement of cash flows under GAAP and IFRS.
13 Financial Analysis: The Big Picture
LO 1 Apply the concepts of sustainable income and quality of earnings.
LO 2 Apply horizontal analysis and vertical analysis.
LO 3 Analyze a company’s performance using ratio analysis.
LO *4 APPENDIX 13A: Evaluate a company comprehensively using ratio analysis.
Review and Practice
LEARNING OBJECTIVES REVIEW
GLOSSARY REVIEW
PRACTICE MULTIPLE-CHOICE QUESTIONS
PRACTICE EXERCISES
PRACTICE PROBLEM
End-of-Chapter Homework Material
QUESTIONS
BRIEF EXERCISES
DO IT! EXERCISES
EXERCISES
EXERCISES: SET B AND CHALLENGE EXERCISES
PROBLEMS: SET A
PROBLEMS: SET B AND SET C
CONTINUING PROBLEM
COOKIE CREATIONS
EXPAND YOUR CRITICAL THINKING
A Look at IFRS
LO 5 Compare financial statement analysis and income statement presentation under GAAP and IFRS.
Appendix A Specimen Financial Statements: Apple Inc.
Appendix B Specimen Financial Statements: PepsiCo, Inc.
Appendix C Specimen Financial Statements: The Coca-Cola Company
Appendix D Specimen Financial Statements: Amazon.com, Inc.
Appendix E Specimen Financial Statements: Wal-Mart Stores, Inc.
Appendix F Specimen Financial Statements: Louis Vuitton
Appendix G Time Value of Money
LO 1 Compute interest and future values
LO 2 Compute present values.
LO 3 Use a financial calculator to solve time value of money problems.
Review
LEARNING OBJECTIVES REVIEW
GLOSSARY REVIEW
End-of-Chapter Homework Material
BRIEF EXERCISES
Appendix H Reporting and Analyzing Investments
LO 1 Explain how to account for debt investments.
LO 2 Explain how to account for stock investments.
LO 3 Discuss how debt and stock investments are reported in the financial statements.
Review
LEARNING OBJECTIVES REVIEW
GLOSSARY REVIEW
End-of-Chapter Homework Material
QUESTIONS
BRIEF EXERCISES
EXERCISES
PROBLEMS
Appendix I Payroll Accounting
LO 1 Record the payroll for a pay period.
LO 2 Record employer payroll taxes.
LO 3 Discuss the objectives of internal control for payroll.
Review
LEARNING OBJECTIVES REVIEW
GLOSSARY REVIEW
End-of-Chapter Homework Material
QUESTIONS
BRIEF EXERCISES
EXERCISES
PROBLEMS
Appendix J Subsidiary Ledgers and Special Journals
LO 1 Describe the nature and purpose of a subsidiary ledger.
LO 2 Record transactions in special journals.
Review
LEARNING OBJECTIVES REVIEW
GLOSSARY REVIEW
End-of-Chapter Homework Material
QUESTIONS
BRIEF EXERCISES
EXERCISES
PROBLEMS
comprehensive accounting cycle REVIEW
Appendix K Other Significant Liabilities
LO 1 Describe the accounting and disclosure requirements for contingent liabilities.
LO 2 Discuss the accounting for lease liabilities and off-balance-sheet financing.

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