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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