Financial Accounting An Introductionto Concepts, Methods, and Uses
Buku ini diterbitkan Tahun 2010 oleh South-Western, Cengage Learning adalah edisi Tigabelas.
Judul: Financial Accounting An Introductionto Concepts, Methods, and Uses
Oleh: Clyde P. Stickney., et al
Penerbit: South-Western, Cengage Learning
Tahun: 2010
Jumlah Halaman: 959 hal.
Penulis:
Clyde P. Stickney
Dartmouth College
Roman L. Weil
University of Chicago
Katherine Schipper
Duke University
Jennifer Francis
Duke University
Lingkup Pembahasan:
Edisi ke-13 dari FACMU memiliki tujuan yang sama dengan edisi sebelumnya:
Untuk membantu siswa mengembangkan pemahaman yang cukup tentang konsep-konsep dasar yang mendasari laporan keuangan sehingga mereka dapat menerapkan konsep untuk situasi baru dan berbeda.
Buku ini juga bertujuan untuk melatih siswa dalam akuntansi terminologi dan metode sehingga mereka dapat menafsirkan, menganalisis, dan mengevaluasi laporan keuangan dan catatan diterbitkan dalam perusahaan laporan tahunan.
Buku ini merupakan Buku Pelajaran berbeda dalam penekanan relatif pada konsep, metode, dan penggunaan.
1. Konsep Buku ini menekankan alasan untuk implikasi dan konsep akuntansi. Untuk mempelajari akuntansi, mahasiswa harus mengembangkan kemampuan untuk konsep transaksi akuntansi yang merangkum dan proses summarization, tanpa konsep, siswa akan mengalami kesulitan berfokus pada isu-isu baru yang relevan dan berbeda situasi. Oleh karena itu, setiap bab mengidentifikasi konsep akuntansi yang penting, dan termasuk contoh numerik yang menggambarkan aplikasinya. Akhir-of-bab dinyajikan banyak latihan singkat dan masalah lama untuk memeriksa kemampuan siswa dalam menerapkan konsep untuk situasi yang berbeda.
2. Metode Buku ini menempatkan penekanan pada prosedur akuntansi agar memungkinkan siswa untuk menafsirkan, menganalisis, dan mengevaluasi laporan keuangan yang dipublikasikan. Teks tidak menekankan pada prosedur sedemikian rupa dan secara rinci. Buku ini menggunakan metode campuran anatara konsep dan prosedur yang sudah terbukti sangat efektif di dalam kelas.
Memahami implikasi akuntansi dari suatu peristiwa mengharuskan siswa membangun jurnal untuk acara itu. Sepanjang buku ini menggunakan jurnal untuk menggambarkan sifat kejadian akuntansi. Selain itu, sebagian besar bab berisi latihan dan masalah yang memerlukan analisis transaksi dengan debit dan kredit. Tidak menyimpulkan dengan acuan buku ini yang merupakan kegiatan prosedural.
3. Penggunakan. Buku ini berupaya menjembatani kesenjangan antara penyusunan laporan keuangan
dan penggunaannya dalam berbagai situasi keputusan. Bab-bab mempertimbangkan efek dari alternatif prinsip akuntansi pada pengukuran pendapatan dan posisi keuangan dan interpretasi yang tepat dari mereka. Banyak masalah berdasarkan laporan keuangan berdasarkan data perusahaan yang sebenarnya kebanyakan muncul pada akhir bab.
Buku ini terdiri dari empat bagian utama:
Bagian Satu: "Sekilas Laporan Keuangan," yang terdiri dari Bab 1 dan 2.
Bagian Kedua: "Konsep Akuntansi dan Metode," Bab 3 sampai 6.
Bagian Ketiga: "Mengukur dan Pelaporan Aset dan Ekuitas Menggunakan US GAAP dan
IFRS, "Bab 7 sampai 14.
Bagian Keempat: "Sintesis," Bab 15 dan 16.
Daftar Isi:
Part 1 Overview of Financial Statements 1
Chapter 1 Introduction to Business Activities and Overview of Financial Statements
and the Reporting Process 3
Overview of Business Activities 4 | Principal Financial Statements 7 | Problem 1.1 for
Self-Study 21 | Financial Reporting Process 22 | Basic Accounting Conventions and
Concepts 25 | Accounting Methods for Measuring Performance 26 | Problem 1.2 for
Self-Study 29 | Summary 29 | Solutions to Self-Study Problems 29 | Key Terms and
Concepts 31 | Questions, Exercises, and Problems 31
Chapter 2 The Basics of Record Keeping and Financial Statement Preparation 43
Accounts 44 | The Balance Sheet 45 | Problem 2.1 for Self-Study 51 | Problem 2.2
for Self-Study 54 | Problem 2.3 for Self-Study 57 | Problem 2.4 for Self-Study 58 |
The Income Statement 58 | Relation Between the Balance Sheet and the Income
Statement 59 | Accounting Process for Revenues, Expenses, and Dividends 61 |
Financial Statement Preparation 68 | Summary 72 | Appendix 2.1: Using a Spreadsheet
to Record Business Transactions 73 | Problem 2.5 for Self-Study 77 | Solutions to
Self-Study Problems 77 | Key Terms and Concepts 83 | Questions, Exercises, and
Problems 83
Part 2 Accounting Concepts and Methods 103
Chapter 3 Balance Sheet: Presenting and Analyzing Resources and Financing 105
Underlying Concepts 106 | Asset Recognition and Measurement 108 | Key Conventions
Underlying Asset Measurement 113 | Problem 3.1 for Self-Study 115 | Liability
Recognition and Measurement 115 | Problem 3.2 for Self-Study 120 | Shareholders’
Equity Measurement and Disclosure 120 | Analysis of the Balance Sheet 122 |
Assessing the Impact of Asset and Liability Recognition and Measurement Issues 124 |
Summary 126 | Solutions to Self-Study Problems 127 | Key Terms and Concepts 127 |
Questions, Exercises, and Problems 128
Chapter 4 Income Statement: Reporting the Results of Operating Activities 145
Underlying Concepts and Terminology 146 | Income Statement Display 146 | Revenue
Recognition and Measurement 150 | Expense Recognition and Measurement 155 |
Problem 4.1 for Self-Study 158 | Comprehensive Income 159 | Interpreting and
Analyzing the Income Statement 160 | Summary 165 | Solution to Self-Study
Problem 165 | Key Terms and Concepts 167 | Questions, Exercises, and Problems 167
Chapter 5 Statement of Cash Flows: Reporting the Effects of Operating, Investing,
and Financing Activities on Cash Flows 183
Need for a Statement of Cash Flows 183 | Overview of the Statement of Cash
Flows 184 | Problem 5.1 for Self-Study 192 | Preparing the Statement of Cash
Flows 193 | Problem 5.2 for Self-Study 201 | Problem 5.3 for Self-Study 204 |
Problem 5.4 for Self-Study 208 | Using Information from the Statement of Cash
Flows 210 | Interpretative Issues Involving the Statement of Cash Flows 212 |
Summary 213 | Problem 5.5 for Self-Study 213 | Solutions to Self-Study
Problems 214 | Key Terms and Concepts 221 | Questions, Exercises, and Problems 221
Chapter 6 Introduction to Financial Statement Analysis 241
Objectives of Financial Statement Analysis 243 | Analysis of Profitability 245 | Problem
6.1 for Self-Study 256 | Problem 6.2 for Self-Study 263 | Analysis of Risk 265 |
Problem 6.3 for Self-Study 269 | Problem 6.4 for Self-Study 271 | Limitations of
Ratio Analysis 272 | Summary 272 | Problem 6.5 for Self-Study 273 | Appendix
6.1: Pro Forma Financial Statements and Valuation 274 | Solutions to Self-Study
Problems 285 | Key Terms and Concepts 288 | Questions, Exercises, and Problems 288
Part 3 Measuring and Reporting Assets and Equities Using U.S. GAAP and IFRS 309
Chapter 7 Revenue Recognition, Receivables, and Advances from Customers 311
Review and Application of Income Recognition Principles 311 | Application of Income
Recognition Principles 312 | Problem 7.1 for Self-Study 315 | Income Recognition
at the Time of Sale 315 | Problem 7.2 for Self-Study 328 | Income Recognition After
the Sale 330 | Problem 7.3 for Self-Study 332 | Problem 7.4 for Self-Study 336 |
Income Recognition Before Delivery 336 | Problem 7.5 for Self-Study 340 |
Summary 341 | Appendix 7.1: Comparison of Revenue Recognition Criteria Between
U.S. GAAP and IFRS 341 | Solutions to Self-Study Problems 342 | Key Terms and
Concepts 348 | Questions, Exercises, and Problems 348
Chapter 8 Working Capital 365
Underlying Concepts and Terminology 365 | Principal Current Asset Accounts 366 |
Problem 8.1 for Self-Study 374 | Problem 8.2 for Self-Study 381 | Problem 8.3
for Self-Study 383 | Principal Current Liability Accounts 383 | Problem 8.4 for
Self-Study 388 | Problem 8.5 for Self-Study 390 | Summary 391 | Appendix
8.1: A Closer Look at LIFO’s Effects on Financial Statements 391 | Problem 8.6
for Self-Study 395 | Solutions to Self-Study Problems 396 | Key Terms and
Concepts 402 | Questions, Exercises, and Problems 403
Chapter 9 Long-Lived Tangible and Intangible Assets 417
Treatment of Expenditures as Assets Versus as Immediate Expenses 418 | Measurement of
Acquisition Cost 422 | Problem 9.1 for Self-Study 424 | Treatment of Acquisition Cost
over Life of Asset 425 | Problem 9.2 for Self-Study 429 | Impact of New Information
About Long-Lived Assets 431 | Problem 9.3 for Self-Study 432 | Problem 9.4 for Self-
Study 434 | Problem 9.5 for Self-Study 439 | Disposal of Assets 440 | Financial
Statement Presentation 443 | Analyzing Financial Statement Disclosures of Long-Lived
Assets 444 | Summary 447 | Solutions to Self-Study Problems 448 | Key Terms and
Concepts 449 | Questions, Exercises, and Problems 450
Chapter 10 Notes, Bonds, and Leases 461
Overview of Long-Term Debt Markets 463 | Accounting for Notes 465 | Problem
10.1 for Self-Study 467 | Accounting for Bonds 468 | Problem 10.2 for Self-
Study 471 | Problem 10.3 for Self-Study 472 | Fair Value Option 477 | Accounting
for Leases 482 | Problem 10.4 for Self-Study 489 | Summary 492 | Problem
10.5 for Self-Study 492 | Solutions to Self-Study Problems 493 | Key Terms and
Concepts 504 | Questions, Exercises, and Problems 505
Chapter 11 Liabilities: Off-Balance-Sheet Financing, Retirement Benefits, and Income
Taxes 517
Off-Balance-Sheet Financing 517 | Problem 11.1 for Self-Study 522 | Retirement
Benefits 523 | Problem 11.2 for Self-Study 534 | Income Taxes 536 | Problem
11.3 for Self-Study 541 | Problem 11.4 for Self-Study 542 | Solutions to Self-Study
Problems 546 | Key Terms and Concepts 549 | Questions, Exercises, and Problems 550
Chapter 12 Marketable Securities and Derivatives 565
Issues in Asset Measurement and Income Recognition 566 | Accounting and Reporting
of Marketable Securities 568 | Problem 12.1 for Self-Study 573 | Problem 12.2
for Self-Study 576 | Derivative Instruments 578 | Problem 12.3 for Self-Study 595 |
The Fair Value Option Applied to Marketable Securities and Derivatives 595 |
Summary 598 | Solutions to Self-Study Problems 598 | Key Terms and
Concepts 604 | Questions, Exercises, and Problems 604
Chapter 13 Intercorporate Investments in Common Stock 615
Overview of the Accounting and Reporting of Investments in Common Stock 616 |
Minority, Active Investments 617 | Problem 13.1 for Self-Study 623 | Majority,
Active Investments 623 | Problem 13.2 for Self-Study 625 | Problem 13.3 for Self-
Study 632 | Joint Venture Investments 635 | Variable Interest Entities, Special Purpose
Entities, and Qualifying Special Purpose Entities 636 | Summary 638 | Solutions to
Self-Study Problems 639 | Key Terms and Concepts 643 | Questions, Exercises, and
Problems 643
Chapter 14 Shareholders’ Equity: Capital Contributions, Distributions, and Earnings 657
Capital Contributions 659 | Problem 14.1 for Self-Study 672 | Corporate
Distributions 672 | Problem 14.2 for Self-Study 677 | Problem 14.3 for Self-
Study 681 | Reporting Earnings Transactions 681 | Problem 14.4 for Self-Study 692 |
Earnings and Book Value per Share 692 | Disclosure of Changes in Shareholders’
Equity 693 | Summary 697 | Solutions to Self-Study Problems 698 | Key Terms
and Concepts 702 | Questions, Exercises, and Problems 702
Part 4 Synthesis 715
Chapter 15 Statement of Cash Flows: Another Look 717
Review of Concepts Underlying the Statement of Cash Flows 717 | Review of T-Account
Procedure for Preparing the Statement of Cash Flows 718 | Comprehensive Illustration
of the Statement of Cash Flows 719 | Problem 15.1 for Self-Study 735 | Illustration of
the Direct Method for Cash Flow from Operations 735 | Interpreting the Statement of
Cash Flows 737 | The Effects of Transactions Involving Derivatives and the Fair Value
Option on the Statement of Cash Flows 738 | The Effects of Transactions Involving
Investments on the Statement of Cash Flows 739 | Summary 739 | Solution to Self-
Study Problem 739 | Problems 741 |
Chapter 16 Synthesis of Financial Reporting 763
Conceptual Framework 764 | Financial Reporting Standards 770 | Financial Statement
Presentation Project 778 | Problem 16.1 for Self-Study 785 | Solution to Self-Study
Problem 789 | Exercises and Problems 793
Appendix Time Value of Cash Flows 805
Compound Interest and Annuity Tables 829
Glossary 835
Index 921
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