Financial Accounting with MyAccountingLab, Global Edition

Robert Kemp, Jeffrey Waybright (Autoren)

Media-Kombination

2014 | 3rd edition
Pearson Education Limited
978-1-292-07486-3 (ISBN)

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For courses in Introduction to Financial Accounting. This package includes MyAccountingLab(R). Understanding financial accounting as the language of business Once students see that accounting is the language of business, they are on their way to academic and professional success. Financial Accounting, Third Edition translates the essentials of accounting to students so they understand why and when financially sound decisions are made in business today. This program will provide a better teaching and learning experience-for you and your students. It will help: *Create a clear learning path with strong pedagogy: Students are able to acquire, understand, and retain important information by completing exercises, learning key terms, participating in discussion questions, following critical thinking activities and more. *Present fundamental accounting principles by using current real-world examples: Up-to-date information prepares students for working in their field. *Illustrate tough concepts using visuals: The text presents the connection between accounting equations and big picture concepts by using striking visuals.
*Personalize learning: MyAccountingLab provides instructors with a rich and flexible set of course materials, along with course-management tools that make it easy to deliver all or a portion of your course online. This package includes MyAccountingLab, an online homework, tutorial, and assessment program designed to work with this text to personalize learning and improve results. With a wide range of interactive, engaging, and assignable activities, students are encouraged to actively learn and retain tough course concepts. MyAccountingLab is not a self-paced technology and should only be purchased when required by an instructor. Please be sure you have the correct ISBN and Course ID. Instructors, contact your Pearson representative for more information.

Chapter 1 Business, Accounting, and You

Business, Accounting, and You

What Is a Business, and Why Study Accounting?

The Definition of a Business 2
The General Concept of Value

Business Owners and Other Stakeholders

The Goal of a Business

How Does a Business Operate?

Resources Needed to Start and Operate a Business

Operating the Business

The Cost of Money

How Are Businesses Organized?

The Types of Businesses

The Legal Forms of Businesses

What Is Accounting, and What Are the Key Accounting
Principles and Concepts?

Generally Accepted Accounting Principles

International Financial Reporting Standards

The Business Entity Principle

The Reliability (Objectivity) Principle

The Cost Principle

Accounting Ethics: A Matter of Trust

What Is the Role of Accounting in a Business?

How Do You Recognize a Business Transaction?

Cash Accounting

Accrual Accounting

How Do You Measure a Business Transaction?

How Do You Record Business Transactions Using the Accounting Equation?

Transaction Analysis

Stockholders’ Equity

How Do You Report Business Transactions Using Financial Statements?

The Income Statement

The Statement of Retained Earnings

The Balance Sheet

The Statement of Cash Flows

Relationships Among the Financial Statements

Accounting, Business, and You—Putting It All Together

Summary

Accounting Practice

Apply Your Knowledge

Know Your Business

Chapter 2 Analyzing and Recording Business Transactions Business, Accounting, and You

How Are Accounts Used to Keep Business Transactions Organized?

Organizing Accounts

Assets

Liabilities

Stockholders Equity

What Is Double-Entry Accounting?

Normal Balance

How Are the General Journal and General Ledger Used to Keep Track of Business Transactions?

Transaction Analysis

Applying Transaction Analysis

Balancing the T-Accounts

How Is a Trial Balance Prepared, and What Is It Used For?

Correcting Errors

Preparation of Financial Statements

Summary

Accounting Practice

Apply Your Knowledge

Know Your Business

Chapter 3 Adjusting and Closing Entries

Business, Accounting, and You

How Does a Company Accurately Report Its Income?

Revenue Recognition and Matching Principles

What Is the Role of Adjusting Entries, and When Are They Prepared?

Accruing Revenues

Accruing Expenses

Adjusting Deferred Revenues

Adjusting Deferred Expenses

How Are Financial Statements Prepared from an Adjusted Trial Balance?

The Adjusted Trial Balance

Preparing the Financial Statements

How Does a Company Prepare for a New Accounting Period?

Completing the Accounting Cycle

The Three Closing Entries: Revenues, Expenses, and Dividends

Post-Closing Trial Balance 120

Summary of the Adjusting and Closing Processes

Summary

Accounting Practice

Apply Your Knowledge

Know Your Business

Comprehensive Problem

Chapter 4 Accounting for a Merchandising Business

Business, Accounting, and You

What Are the Relationships Among Manufacturers, Wholesalers, Retailers, and Customers?

How Do Periodic and Perpetual Inventory Systems Differ?

How Do You Account for the Purchase of Inventory?

Cash and Credit Purchases

Purchase Returns and Allowances

Purchase Discounts

How Do You Account for the Sale of Inventory?

Cash Sales

Credit Sales

Sales Returns and Allowances

Sales Returns

Sales Allowances

Sal

Erscheint lt. Verlag	6.11.2014
Verlagsort	Harlow
Sprache	englisch
Maße	217 x 273 mm
Gewicht	1651 g
Themenwelt	Schulbuch / Wörterbuch
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
ISBN-10	1-292-07486-8 / 1292074868
ISBN-13	978-1-292-07486-3 / 9781292074863
Zustand	Neuware