Saturday, December 13, 2014

Principles of Finansial Accounting Eleventh Edition






Principles of Finansial Accounting  Eleventh Edition
Buku ini diterbitkan tahun  2011  oleh South-Western, Cengage Learning merupakan buku edisi sebelas.


Judul:  Principles of Finansial Accounting  Eleventh Edition
Oleh:  Belverd E. Needles, Jr., Ph.D., C.P.A., C.M.A., et al
Penerbit:   Cengage Learning. All Rights Reserved.
Tahun: 2011
Jumlah Halaman: 859  hal.

Penulis:

Belverd E. Needles, Jr., Ph.D., C.P.A., C.M.A.
DePaul University
Marian Powers, Ph.D.
Northwestern University

Lingkup Pembahasan:
Revisi buku edisi ini didasarkan pada pemahaman dari alam, budaya, dan motivasi mahasiswa saat ini dan umpan balik yang luas dari banyak instruktur yang menggunakan bukuini. Substansial Perubahan memenuhi kebutuhan siswa, yang tidak hanya menghadapi dunia bisnis yang semakin rumit oleh isu-isu etika, globalisasi, dan teknologi tapi siapa juga memiliki tuntutan lebih.
Buku ini bertujuan untuk membantu mereka memenuhi tantangan tersebut,  buku ini menunjukkan kepada mereka bagaimana efek dari transaksi bisnis yang  merupakan hasil dari keputusan bisnis, dicatat dengan cara yang akan tercermin pada laporan keuangan.
Buku ini terdiri atas 17 Bab. Berikut adalah bab yang mengalami banyak penyempurnaan.
Bab 2, "Menganalisis Transaksi Bisnis," misalnya, penjelasan hubungan analisis transaksi dengan siklus akuntansi. Dalam Bab 6, "Pengoperasian Siklus dan Merchandising Akuntansi," termasuk ilustrasi transaksi untuk semua transaksi yang disebutkan dalam bab ini. Pada saat yang sama, mengurangi detail yang berlebihan,  judul singkat, penjelasan sederhana, dan meningkatkan keterbacaan dalam upaya untuk mengurangi panjang setiap bab.
Berdasarkan input pengguna, Bab 17 memperkenalkan topik baru kemitraan dengan teks. Untuk membuat ruang, bab investasi sekarang terletak di Lampiran A dengan bahan tugas yang cukup untuk memberikan fleksibilitas yang lebih besar dari cakupan.
Juga berdasarkan keinginan pengguna, kami telah memasukkan suplemen pada tujuan khusus
jurnal dengan bahan tugas setelah Bab 6.



Dafyat Isi: 

Preface xv
Acknowledgements xxv
About the Authors xxix

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
    _ KEEP-FIT CENTER: REVIEW PROBLEM 28
    STOP & REVIEW 31
    CHAPTER ASSIGNMENTS 33

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
    _ PAWS AND HOOFS CLINIC: REVIEW PROBLEM 75
    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
    _ RELIABLE ANSWERING SERVICE: REVIEW PROBLEM 121
    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
    _ WESTWOOD MOVERS: REVIEW PROBLEM 158
    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
    _ FUN-FOR-FEET COMPANY: REVIEW PROBLEM 208
    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
    _ FONG COMPANY: REVIEW PROBLEM 286
    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
    _ FISHER’S GRILL: REVIEW PROBLEM 335
    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
    _ SNUGS COMPANY: REVIEW PROBLEM 373
    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
    _ PENTE COMPUTER COMPANY: REVIEW PROBLEM 415
    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
    _ MEGGIE’S FITNESS CENTER: REVIEW PROBLEM 456
    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
    _ CAMPUS CLEANERS: REVIEW PROBLEM 502
    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
    _ GAMMON, INC.: REVIEW PROBLEM 544
    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
    _ WILSON MANUFACTURING COMPANY:
    REVIEW PROBLEM 596
    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
    _ KOWALSKI, INC.: REVIEW PROBLEM 637
    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
    Financing Activities 678
    _ LOPATA CORPORATION: REVIEW PROBLEM 682
    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
    _ WASHINGTON INVESTMENTS: REVIEW PROBLEM 731
    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
    _ HOLDER AND WILLIAMS PARTNERSHIP:
    REVIEW PROBLEM 778
    STOP & REVIEW 781
    CHAPTER ASSIGNMENTS 783

APPENDIX A Accounting for Investments 794
    Management Issues Related to Investments 794
    Trading Securities 796
    Available-for-Sale Securities 799
    Long-Term Investments in Equity Securities 799
    Investments in Debt Securities 803
    Long-Term Investments in Bonds 804
    STOP & REVIEW 805

APPENDIX B Present Value Tables 808
Endnotes 812
Company Index 816
Subject Index 817


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