Principles of Accounting Eleventh Edition
Buku ini diterbitkan tahun 2011 oleh South-Western, Cengage Learning adalah buku edisi sebelas
Judul: Principles of Accounting Eleventh Edition
Oleh: Belverd E. Needles, et al
Penerbit: South-Western, Cengage Learning
Tahun: 2011
Jumlah Halaman: 1331 hal.
Editor:
Belverd E. Needles, Jr., Ph.D., C.P.A., C.M.A.
Belverd E. Needles adalah seorang ahli yang diakui secara internasional dalam pendidikan akuntansi.
Dia telah menerbitkan tulisannya dalam jurnal terkemuka dan dia adalah penulis atau editor lebih dari
20 buku dan monograf. Penelitiannya saat ini berkaitan dengan pelaporan keuangan internasional, pengukuran kinerja, dan tata kelola kinerja tinggi perusahaan di Amerika Serikat, Eropa, India, dan Australia. Dia menulis buku teks yang digunakan di seluruh dunia dan telah menerima banyak penghargaan, termasuk McGuffey Award 2008 dari Text and Academic Authors Association. Dr. Needles mendapatkan julukan Educator of the Year oleh the American Institute of CPAs, Accountant of the Year for Education oleh the national honorary society Beta Alpha Psi, dan Outstanding International Accounting Educator oleh the American Accounting Association. Di antara berbagai penghargaan lain ia memiliki
penghargaan Excellence in Teaching Award dari DePaul University dan Illinois CPA Society Posisi Pendidik Penghargaan dan Life-Time Achievement Award. Aktif dalam berbagai organisasi akademik dan profesional, ia menjabat sebagai perwakilan AS pada beberapa komite akuntansi internasional, termasuk Komite Pendidikan International Federation of Accountants (IFAC). Saat ini ia adalah wakil presiden pendidikan American Accounting Association.
Marian Powers, Ph.D. Diakui secara internasional sebagai seorang guru yang dinamis dalam eksekutif pendidikan, Marian Powers mengkhususkan diri dalam mengajar manajer cara membaca dan memahami laporan keuangan, termasuk dampak standar pelaporan keuangan internasional
terhadap perusahaan mereka. Lebih dari 1.000 eksekutif per tahun dari negara-negara seluruh dunia, termasuk Perancis, Republik Ceko, Australia, India, China, dan Brazil, menghadiri kelas nya. Dia telah mengajar di Kellogg’s Allen Center for Executive Education di Northwestern University since 1987 dan pada Center for Corporate Financial Leadership sejak 2002. Penelitian Dr. Powers berfokus pada pelaporan keuangan internasional, pengukuran kinerja, dan perusahaan pemerintahan telah diterbitkan dalam jurnal terkemuka, di antaranya The Accounting Review; The International Journal of Accounting; Issues in Accounting Education; The Journal of Accountancy; The Journal of Business, Finance and Accounting; dan Financial Management.. Dia juga ikut menulis tiga multimedia interaktif produk perangkat lunak: Fingraph Financial Analyst ™ (software analisis keuangan); Financial Analysis and Decision Making, a goal-based learning simulation focused on interpreting financial reports; and Introduction to Financial Accounting, a goal-based simulation that uses the Financial Consequences Model to introduce financial accounting and financial statements to those unfamiliar with accounting.
Dr Powers adalah anggota dari American Association Akuntansi, Eropa Ikatan Akuntan, Asosiasi Internasional Pendidikan Akuntansi dan Penelitian, dan Illinois CPA Society. Dia saat ini melayani di dewan direksi dari Illinois CPA Society dan dewan CPA Endowment Fund of Illinois. Dia telah menjabat sebagai wakil presiden Program dan sekretaris Yayasan Pendidikan.
Susan V. Crosson adalah koordinator program akuntansi dan seorang profesor akuntansi di Santa Fe College, Gainesville, FL. Susan juga telah menikmati mengajar di University of Florida, Washington University di St Louis, Universitas Oklahoma, Johnson County Community College di Kansas, dan Kansas
Kota Kansas Community College. Dia dikenal untuk aplikasi inovatif nya dalam strategi pedagogis secara online dan di dalam kelas. Dia adalah penerima Posisi Educator Award dari American Accounting Association untuk Dua Tahun, suatu Institute of Management Accountants’ Faculty Development Grant untuk pembauran teknologi ke dalam kelas, the Florida Association of Community Colleges Professor of the Year Award for Instructional Excellence, dan the University of Oklahoma’s Halliburton Education
Award for Excellence.Susan aktif dalam beberapa organisasi professional dan akademik. Dia bertugas di American Institute of CPA sertifikasi Pra Komite Eksekutif dan Pendidikan di Florida Institute of CPA
Hubungan dengan komite Pendidik Akuntansi dan Asosiasi Florida. Pendidik Akuntansi Komite Pengarah. Dia telah menjabat sebagai Amerika Wakil Presiden Accounting Association’s Bagian dan Wilayah dan sebagai dewan member-at-large, ketua Komite Keanggotaan, dan adalah ketua Bagian Akuntansi Dua Tahun. Sebelumnya dia menjabat sebagai ketua Florida Institute of CPAs Accounting Careers dan ketua Florida Institute of CPAs Relations with Accounting Educators Committee. Susan berada di Institute Amerika Praktek Kompetensi Inti Terbaik Task Force CPA 'juga. Susan co-penulis buku pelajaran akuntansi untuk Cengage Learning: Principles of Accounting and Financial and Managerial Accounting, and Managerial Accounting dengan Bel Needles dan Marian Powers. Susan memegang BBA dalam bidang Ekonomi dan Akuntansi dari Southern Methodist University dan MS Akuntansi dari Texas Tech University.
Lingkup Pembahasan:
Buku ini mengemukakan bahwa revisi untuk edisi ini vertolak pada Prinsip Akuntansi yang didasarkan pada pemahaman tentang alam, budaya, dan motivasi mahasiswa saat ini dan umpan balik ekstensif dari banyak instruktur yang menggunakan bukuini. Perubahan substansial ini memenuhi kebutuhan siswa tersebut, yang tidak hanya menghadapi dunia bisnis yang semakin rumit oleh isu-isu etika, globalisasi, dan teknologi tetapi yang juga memiliki tuntutan lebih. Buku ini bertujuan membantu pengguna untuk memenuhi tantangan, BUKU INI menunjukkan kepada mereka bagaimana pengaruh transaksi bisnis, yang merupakan hasil keputusan bisnis, dicatat dengan cara yang akan tercermin pada pernyataan keuangan. Instruktur akan menemukan bahwa membangun teks yang historis yang kuat analisis transaksi pedagoginya, buku ini memperkuat link ke siklus akuntansi.
Buku ini juga mempertahankan dasar yang kuat dalam akuntansi double-entry, serta meningkatkan
rekening T jumlah jurnal dalam teks yang telah digunakan dan menyajikan ilustrasi seluruh bab berkaitan dengan akuntansi keuangan. Bab 2, "Menganalisis Transaksi Bisnis," misalnya, menjelaskan hubungan analisis transaksi dengan siklus akuntansi. Dalam Bab 6, "Pengoperasian Siklus dan Merekondising Akuntansi, " dengan menyajikan ilustrasi transaksi untuk semua transaksi yang disebutkan dalam bab ini.
Buku ini berupaya meningkatkan keterbacaan untuk mengurangi panjang setiap bab.
Bab 17 memperkenalkan topik baru kemitraan dengan teks. Untuk membuat ruang untuk ini, bab investasi sekarang terletak di Lampiran A dengan bahan tugas yang cukup untuk memberikan fleksibilitas yang lebih besar dari cakupan. Dalam Bab 6 telah dimasukkan suplemen pada tujuan khusus jurnal dengan bahan tugas.
Daftar Isi:
Preface xvii
About the Authors xxxvii
CHAPTER 1 Uses of Accounting Information and the Financial Statements 2
DECISION POINT _ A USER’S FOCUS KEEP-FIT CENTER 3
Accounting as an Information System 4
Decision Makers: The Users of Accounting Information 10
Accounting Measurement 13
The Forms of Business Organization 15
Financial Position and the Accounting Equation 17
Financial Statements 19
Generally Accepted Accounting Principles 24
CHAPTER 2 Analyzing Business Transactions 48
DECISION POINT _ A USER’S FOCUS PAWS AND HOOFS CLINIC 49
Measurement Issues 50
Double-Entry System 54
Business Transaction Analysis 58
The Trial Balance 65
Cash Flows and the Timing of Transactions 68
Recording and Posting Transactions 70
STOP & REVIEW 79
CHAPTER ASSIGNMENTS 81
CHAPTER 3 Measuring Business Income 98
DECISION POINT _ A USER’S FOCUS RELIABLE ANSWERING SERVICE 99
Profitability Measurement: Issues and Ethics 100
Accrual Accounting 104
The Adjustment Process 107
Using the Adjusted Trial Balance to Prepare Financial Statements 116
Cash Flows from Accrual-Based Information 119
STOP & REVIEW 125
CHAPTER ASSIGNMENTS 127
CHAPTER 4 Completing the Accounting Cycle 142
DECISION POINT _ A USER’S FOCUS WESTWOOD MOVERS 143
From Transactions to Financial Statements 144
Preparing Closing Entries 147
Reversing Entries: An Optional First Step 152
The Work Sheet: An Accountant’s Tool 154
STOP & REVIEW 160
CHAPTER ASSIGNMENTS 162
CHAPTER 5 Financial Reporting and Analysis 180
DECISION POINT _ A USER’S FOCUS FUN-FOR-FEET COMPANY 181
Foundations of Financial Reporting 182
Accounting Conventions for Preparing Financial Statements 185
Classified Balance Sheet 190
Forms of the Income Statement 196
Using Classified Financial Statements 201
STOP & REVIEW 210
CHAPTER ASSIGNMENTS 212
SUPPLEMENT TO CHAPTER 5 How to Read an Annual Report 226
CHAPTER 6 The Operating Cycle and Merchandising Operations 266
DECISION POINT _ A USER’S FOCUS FONG COMPANY 267
Managing Merchandising Businesses 268
Terms of Sale 272
Perpetual Inventory System 275
Periodic Inventory System 281
STOP & REVIEW 289
CHAPTER ASSIGNMENTS 290
SUPPLEMENT TO CHAPTER 6 Special-Purpose Journals 302
CHAPTER 7 Internal Control 318
DECISION POINT _ A USER’S FOCUS FISHER’S GRILL 319
Management Issues Related to Internal Control 320
Internal Control: Components, Activities, and Limitations 322
Internal Control over Merchandising Transactions 325
Petty Cash Funds 332
STOP & REVIEW 337
CHAPTER ASSIGNMENTS 338
CHAPTER 8 Inventories 350
DECISION POINT _ A USER’S FOCUS SNUGS COMPANY 351
Managing Inventories 352
Inventory Cost and Valuation 358
Inventory Cost Under the Periodic Inventory System 361
Impact of Inventory Decisions 365
Inventory Cost Under the Perpetual Inventory System 367
Valuing Inventory by Estimation 370
Retail Method 370
STOP & REVIEW 376
CHAPTER ASSIGNMENTS 378
CHAPTER 9 Cash and Receivables 390
DECISION POINT _ A USER’S FOCUS PENTE COMPUTER COMPANY 391
Management Issues Related to Cash and Receivables 392
Cash Equivalents and Cash Control 399
Uncollectible Accounts 403
Notes Receivable 411
STOP & REVIEW 417
CHAPTER ASSIGNMENTS 419
CHAPTER 10 Current Liabilities and Fair Value Accounting 430
DECISION POINT _ A USER’S FOCUS MEGGIE’S FITNESS CENTER 431
Management Issues Related to Current Liabilities 432
Common Types of Current Liabilities 436
Contingent Liabilities and Commitments 447
Valuation Approaches to Fair Value Accounting 448
Applications Using Present Value 453
STOP & REVIEW 458
CHAPTER ASSIGNMENTS 460
CHAPTER 11 Long-Term Assets 472
DECISION POINT _ A USER’S FOCUS CAMPUS CLEANERS 473
Management Issues Related to Long-Term Assets 474
Acquisition Cost of Property, Plant, and Equipment 479
Depreciation 483
Disposal of Depreciable Assets 490
Natural Resources 494
Intangible Assets 497
STOP & REVIEW 505
CHAPTER ASSIGNMENTS 507
CHAPTER 12 Contributed Capital 518
DECISION POINT _ A USER’S FOCUS GAMMON, INC. 519
Management Issues Related to Contributed Capital 520
Components of Stockholders’ Equity 528
Preferred Stock 531
Issuance of Common Stock 534
Accounting for Treasury Stock 539
STOP & REVIEW 547
CHAPTER ASSIGNMENTS 549
CHAPTER 13 Long-Term Liabilities 562
DECISION POINT _ A USER’S FOCUS WILSON MANUFACTURING COMPANY 563
Management Issues Related to Issuing Long-Term Debt 564
The Nature of Bonds 573
Accounting for the Issuance of Bonds 575
Using Present Value to Value a Bond 579
Amortization of Bond Discounts and Premiums 581
Retirement of Bonds 590
Other Bonds Payable Issues 592
STOP & REVIEW 599
CHAPTER ASSIGNMENTS 602
CHAPTER 14 The Corporate Income Statement and the Statement of Stockholders’ Equity 614
DECISION POINT _ A USER’S FOCUS KOWALSKI, INC. 615
Performance Measurement: Quality of Earnings Issues 616
Income Taxes 621
Earnings per Share 625
Comprehensive Income and the Statement of Stockholders’ Equity 627
Stock Dividends and Stock Splits 630
Book Value 635
STOP & REVIEW 640
CHAPTER ASSIGNMENTS 642
CHAPTER 15 The Statement of Cash Flows 656
DECISION POINT _ A USER’S FOCUS LOPATA CORPORATION 657
Overview of the Statement of Cash Flows 658
Analyzing Cash Flows 663
Operating Activities 668
Investing Activities 674
Financing Activities 678
STOP & REVIEW 686
CHAPTER ASSIGNMENTS 688
CHAPTER 16 Financial Performance Measurement 706
DECISION POINT _ A USER’S FOCUS WASHINGTON INVESTMENTS 707
Foundations of Financial Performance Measurement 708
Tools and Techniques of Financial Analysis 715
Comprehensive Illustration of Ratio Analysis 722
STOP & REVIEW 735
CHAPTER ASSIGNMENTS 737
CHAPTER 17 Partnerships 754
DECISION POINT _ A USER’S FOCUS HOLDER AND WILLIAMS PARTNERSHIP 755
Partnership Characteristics 756
Accounting for Partners’ Equity 759
Distribution of Partnership Income and Losses 761
Dissolution of a Partnership 767
Liquidation of a Partnership 772
STOP & REVIEW 781
CHAPTER ASSIGNMENTS 783
CHAPTER 18 The Changing Business Environment: A Manager’s Perspective 794
DECISION POINT _ A MANAGER’S FOCUS GOOD FOODS STORE 795
The Role of Management Accounting 796
Value Chain Analysis 803
Performance Measures: A Key to Achieving Organizational Objectives 811
Standards of Ethical Conduct 814
STOP & REVIEW 819
CHAPTER ASSIGNMENTS 821
CHAPTER 19 Cost Concepts and Cost Allocation 836
DECISION POINT _ A MANAGER’S FOCUS THE CHOICE CANDY COMPANY 837
Cost Information 838
Financial Statements and the Reporting of Costs 842
Inventory Accounts in Manufacturing Organizations 846
Elements of Product Costs 850
Cost Allocation 855
STOP & REVIEW 863
CHAPTER ASSIGNMENTS 866
CHAPTER 20 Costing Systems: Job Order Costing 882
DECISION POINT _ A MANAGER’S FOCUS AUGUSTA CUSTOM GOLF CARTS, INC. 883
Product Unit Cost Information and the Management Process 884
Product Costing Systems 885
Job Order Costing in a Manufacturing Company 887
A Job Order Cost Card and the Computation of Unit Cost 893
STOP & REVIEW 899
CHAPTER ASSIGNMENTS 901
CHAPTER 21 Costing Systems: Process Costing 920
DECISION POINT _ A MANAGER’S FOCUS MILK PRODUCTS COMPANY 921
The Process Costing System 922
Patterns of Product Flows and Cost Flow Methods 923
Computing Equivalent Production 925
Preparing a Process Cost Report Using the FIFO Costing Method 928
Preparing a Process Cost Report Using the Average Costing Method 935
STOP & REVIEW 943
CHAPTER ASSIGNMENTS 945
CHAPTER 22 Value-Based Systems: ABM and Lean 958
DECISION POINT _ A MANAGER’S FOCUS BEAN BAG CONVERTIBLES, INC. 959
Value-Based Systems and Management 960
Activity-Based Costing 964
The New Operating Environment and Lean Operations 968
Backflush Costing 972
Comparison of ABM and Lean 976
STOP & REVIEW 980
CHAPTER ASSIGNMENTS 982
CHAPTER 23 Cost Behavior Analysis 998
DECISION POINT _ A MANAGER’S FOCUS MY MEDIA PLACE 999
Cost Behavior and Management 1000
Mixed Costs and the Contribution Margin Income Statement 1006
Cost-Volume-Profit Analysis 1010
Breakeven Analysis 1012
Using C-V-P Analysis to Plan Future Sales, Costs, and Profits 1017
STOP & REVIEW 1023
CHAPTER ASSIGNMENTS 1025
CHAPTER 24 The Budgeting Process 1040
DECISION POINT _ A MANAGER’S FOCUS FRAMECRAFT COMPANY 1041
The Budgeting Process 1042
The Master Budget 1045
Operating Budgets 1049
Financial Budgets 1057
STOP & REVIEW 1066
CHAPTER ASSIGNMENTS 1068
Cookie Company (Continuing Case) 1091
CHAPTER 25 Performance Management and Evaluation 1092
DECISION POINT _ A MANAGER’S FOCUS WINTER WONDERLAND RESORT 1093
Performance Measurement 1094
Responsibility Accounting 1097
Performance Evaluation of Cost Centers and Profit Centers 1102
Performance Evaluation of Investment Centers 1105
Performance Incentives and Goals 1111
STOP & REVIEW 1118
CHAPTER ASSIGNMENTS 1120
CHAPTER 26 Standard Costing and Variance Analysis 1136
DECISION POINT _ A MANAGER’S FOCUS ICU, INC. 1137
Standard Costing 1138
Variance Analysis 1142
Computing and Analyzing Direct Materials Variances 1147
Computing and Analyzing Direct Labor Variances 1150
Computing and Analyzing Overhead Variances 1154
Using Cost Variances to Evaluate Managers’ Performance 1161
STOP & REVIEW 1168
CHAPTER ASSIGNMENTS 1170
CHAPTER 27 Short-Run Decision Analysis 1184
DECISION POINT _ A MANAGER’S FOCUS HOME STATE BANK 1185
Short-Run Decision Analysis and the Management Process 1186
Incremental Analysis for Short-Run Decisions 1186
Incremental Analysis for Outsourcing Decisions 1189
Incremental Analysis for Special Order Decisions 1191
Incremental Analysis for Segment Profitability Decisions 1194
Incremental Analysis for Sales Mix Decisions 1196
Incremental Analysis for Sell or Process- Further Decisions 1199
STOP & REVIEW 1205
CHAPTER ASSIGNMENTS 1207
CHAPTER 28 Capital Investment Analysis 1224
DECISION POINT _ A MANAGER’S FOCUS NEIGHBORHOOD COMMUNICATIONS 1225
The Capital Investment Process 1226
Measures Used in Capital Investment Analysis 1231
The Time Value of Money 1234
The Net Present Value Method 1238
Other Methods of Capital Investment Analysis 1241
STOP & REVIEW 1246
CHAPTER ASSIGNMENTS 1248
APPENDIX A Accounting for Investments 1262
Management Issues Related to Investments 1262
Trading Securities 1264
Available-for-Sale Securities 1267
Long-Term Investments in Equity Securities 1267
Investments in Debt Securities 1271
Long-Term Investments in Bonds 1272
STOP & REVIEW 1273
APPENDIX B Present Value Tables 1276
Endnotes 1280
Company Index 1284
Subject Index 1285
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