Financial Accounting as a Second Language

ISBN-10: 0470043881
ISBN-13: 9780470043882
Edition: 2008
Authors: David P. Weiner
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Description: David Weiner presents the keys to success in a financial accounting course. He offers clear explanations of key concepts as well as helpful tips for solving the problems that often leave students floundering.

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Book details

List price: $57.95
Copyright year: 2008
Publisher: John Wiley & Sons, Incorporated
Publication date: 8/25/2008
Binding: Paperback
Pages: 320
Size: 6.00" wide x 9.00" long x 0.50" tall
Weight: 1.034
Language: English

David Weiner presents the keys to success in a financial accounting course. He offers clear explanations of key concepts as well as helpful tips for solving the problems that often leave students floundering.

Preface
Basic Financial Accounting Concepts
Learning Objectives
Accounting as the Language of Business
Objectives of Financial Reporting
Basic Accounting Concepts
The Basic Financial Statements
Using Financial Statement Information
Review Questions
Practice Multiple Choice Questions
The Accounting Cycle
Learning Objectives
Transaction Analysis
The Accounting Cycle
Summary of the Seven Types of Accounts
The Rules for Debits and Credits
The Chart of Accounts
Cash Basis versus Accrual Basis
The Journal Entry
Recording Journal Entries
Posting to the Ledger
The Trial Balance
Adjusting Entries
The Closing Process
Balancing the Permanent Accounts
Correcting Errors
Preparing the Financial Statements
Comprehensive Illustration
Review Questions
Practice Multiple Choice Questions
Internal Controls, Cash, and Receivables
Learning Objectives
The Sarbanes-Oxley Act Requirements
Sarbanes-Oxley and Internal Control
Reporting Cash
The Bank Reconciliation
Accounts Receivable
Notes Receivable
Getting Cash for Receivables
Summary of Journal Entries
Review Questions
Practice Multiple Choice Questions
Inventory
Learning Objectives
Basic Inventory Issues
Purchasing and Selling Inventory
The Cost of Goods Sold Model
The Periodic Method versus the Perpetual Method
Taking Inventory and the Cost Flow Assumptions
Lower of Cost or Market (LCM)
Impact of Inventory Errors
Review Questions
Practice Multiple Choice Questions
Noncurrent Assets and Depreciation
Learning Objectives
Noncurrent Assets
Long-Term Investments
Property, Plant, and Equipment
Declining-Balance Method
Depreciation Conventions
Intangible Assets
Impairment
Accounting for Research and Development
Summary of Journal Entries
Review Questions
Practice Multiple Choice Questions
Current and Noncurrent Liablities
Learning Objectives
Liabilities
Current Liabilities
Long-Term Liabilities
Summary of Journal Entries
Review Questions
Practice Multiple Choice Questions
Stockholders' Equity
Learning Objectives
Stockholders' Equity
Summary of Journal Entries
Review Questions
Practice Multiple Choice Questions
The Statement of Cash Flows
Learning Objectives
Objectives of the Statement of Cash Flows
Format of the Statement of Cash Flows
A Step-by-Step Approach to Solving Statement of Cash Flows Problems
Review Questions
Practice Multiple Choice Questions
Review of Financial Statements and Financial Statement Analysis
Learning Objectives
Horizontal and Vertical Analysis
DuPont Method
Financial Ratio Analysis
Review Questions
Practice Multiple Choice Questions
Basic College Skills
Learning Objectives
College Skills
The Time Value of Money
Learning Objectives
Introduction
Basic Concepts
Making Present Value and Future Value Calculations: A Summary
Practice Multiple Choice Questions
Gross Profit Inventory Computation
The Gross Profit Method
Advanced Topics for Chapter Five: Capitalization of Interest and Nonmonetary Exchanges
Capitalization of Interest on Self-Constructed Assets
Nonmonetary Exchanges
The Cpa and the Auditor's Report
Introduction
Generally Accepted Auditing Standards
Glossary
Index

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