Fundamental accounting principles - Wild, John J.; Chiappetta, Barbara; Shaw, Ken W. (Boston McGraw-Hill Irwin, 2009)
12. Accounting for Partnerships: Partnership Form of Organization: Characteristics of Partnerships, Organizations with Partnership Characteristics,
Choosing a Business Form -- Basic Partnership Accounting: Organizing a Partnership, Dividing Income or Loss, Partnership Financial Statements -- Admission and Withdrawal of Partners: Admission of a Partner, Withdrawal of a Partner, Death of a Partner -- Liquidation of a Partnership: No Capital Deficiency, Capital Deficiency -- Decision Analysis? Partner Return on Equity.

13. Accounting for Corporations: Corporate Form of Organization: Characteristics of Corporations, Corporate Organization and Management, Stockholders of Corporations, Basics of Capital Stock -- Common Stock: Issuing Par Value Stock, Issuing No-Par Value Stock, Issuing Stated Value Stock, Issuing Stock for Noncash Assets -- Dividends: Cash Dividends, Stock Dividends, Stock Splits -- Preferred Stock: Issuance of Preferred Stock, Dividend Preference of Preferred Stock, Convertible Preferred Stock, Callable Preferred Stock, Reasons for Issuing Preferred Stock -- Treasury Stock: Purchasing Treasury Stock, Reissuing Treasury Stock, Retiring Stock -- Reporting of Equity: Statement of Retained Earnings, Statement of Stockholders? Equity, Reporting Stock Options --Decision Analysis-Earnings per Share, Price-Earnings Ratio, Dividend Yield, and Book Value per Share.

14. Long-Term Liabilities: Basics of Bonds: Bond Financing, Bond Trading, Bond-Issuing Procedures -- Bond Issuances: Issuing Bonds at Par, Bond Discount or Premium, Issuing Bonds at a Discount, Issuing Bonds at a Premium, Bond Pricing -- Bond Retirement: Bond Retirement at Maturity, Bond Retirement before Maturity, Bond Retirement by Conversion -- Long-Term Notes Payable: Installment Notes, Mortgage Notes and Bonds -- Decision Analysis-Debt Features and the Debt-to-Equity Ratio -- Appendix 14A Present Values of Bonds and Notes -- Appendix 14B Effective Interest Amortization -- Appendix 14C Issuing Bonds between Interest Dates -- Appendix 14D Leases and Pensions.

15. Investments and International Operations: Basics of Investments: Motivation for Investments, Short-Term versus Long-Term, Classification and Reporting, Accounting Basics for Debt Securities, Accounting Basics for Equity Securities -- Reporting of Noninfluential Investments:
Trading Securities, Held-to-Maturity Securities, Available-for-Sale Securities -- Reporting of Influential Investments: Investment in Securities with Significant Influence, Investment in Securities with Controlling Influence, Accounting Summary for Investments in Securities -- Decision Analysis-Components of Return on Total Assets -- Appendix 15A Investments in International Operations.

16. Reporting the Statement of Cash Flows: Basics of Cash Flow Reporting: Purpose of the Statement of Cash Flows, Importance of Cash Flows, Measurement of Cash Flows, Classification of Cash Flows, Noncash Investing and Financing, Format of the Statement of Cash Flows, Preparing the Statement of Cash Flows -- Cash Flows from Operating: Indirect and Direct Methods of Reporting, Application of the Indirect Method of Reporting, Summary of Adjustments for Indirect Method -- Cash Flows from Investing: Three-Stage Process of Analysis, Analysis of Noncurrent Assets, Analysis of Other Assets -- Cash Flows from Financing: Three-Stage Process of Analysis, Analysis of Noncurrent Liabilities, Analysis of Equity, Proving Cash Balances -- Decision Analysis-Cash Flow Analysis -- Appendix 16A Spreadsheet Preparation of the Statement of Cash Flows -- Appendix 16B Direct Method of Reporting Operating Cash Flows.

17. Analysis of Financial Statements: Basics of Analysis: Purpose of Analysis, Building Blocks of Analysis, Information for Analysis, Standards for Comparisons, Tools of Analysis -- Horizontal Analysis: Comparative Statements, Trend Analysis -- Vertical Analysis: Common-Size Statements,
Common-Size Graphics -- Ratio Analysis: Liquidity and Efficiency, Solvency, Profitability, Market Prospects, Summary of Ratios -- Decision Analysis-Analysis Reporting -- Appendix 17A Sustainable Income.

18. Managerial Accounting Concepts and Principles: Managerial Accounting Basics: Purpose of Managerial Accounting, Nature of Managerial Accounting, Managerial Decision Making, Managerial Accounting in Business -- Managerial Cost Concepts: Types of Cost Classifications,
Identification of Cost Classification, Cost Concepts for Service Companies -- Reporting Manufacturing Activities: Manufacturer's Balance Sheet,
Manufacturer's Income Statement, Flow of Manufacturing Activities, Manufacturing Statement -- Decision Analysis-Cycle Time and Cycle Efficiency.

19. Job Order Cost Accounting: Job Order Cost Accounting: Cost Accounting System, Job Order Production, Events in Job Order Costing, Job Cost Sheet -- Job Order Cost Flows and Reports: Materials Cost Flows and Documents, Labor Cost Flows and Documents, Overhead Cost Flows and Documents, Summary of Cost Flows -- Adjustment of Overapplied or Underapplied Overhead: Underapplied Overhead, Overapplied Overhead,
Decision Analysis-Pricing for Services.

20. Process Cost Accounting: Process Operations: Comparing Job Order and Process Operations, Organization of Process Operations, GenX Company-An Illustration -- Process Cost Accounting: Direct and Indirect Costs, Accounting for Materials Costs, Accounting for Labor Costs, Accounting for Factory Overhead -- Equivalent Units of Production: Accounting for Goods in Process, Differences in Equivalent Units for Materials, Labor, and Overhead -- Process Costing Illustration: Step 1: Determine Physical Flow of Units, Step 2: Compute Equivalent Units of Production, Step 3: Compute Cost per Equivalent Unit, Step 4: Assign and Reconcile Costs, Transfers to Finished Goods Inventory and Cost of Goods Sold, Effect of Lean Business Model on Process Operations, Decision Analysis-Hybrid Costing System, Appendix 20A FIFO Method of Process Costing.

21. Cost Allocation and Performance Measurement: SECTION 1-ALLOCATING COSTS FOR PRODUCT COSTING: Overhead Cost Allocation Methods,
Two-Stage Cost Allocation, Activity-Based Cost Allocation, Comparison of Two-Stage and Activity-Based Cost Allocation -- SECTION 2-ALLOCATING COSTS FOR PERFORMANCE AND EVALUATION: Departmental Accounting: Motivation for Departmentalization, Departmental Evaluation, Departmental Reporting and Analysis -- Departmental Expense Allocation: Direct and Indirect Expenses, Allocation of Indirect Expenses, Departmental Income Statements, Departmental Contribution to Overhead -- Evaluating Investment Center Performance: Financial Performance Evaluation Measures, Nonfinancial Performance Evaluation, Measures -- Responsibility Accounting: Controllable versus Direct Costs, Responsibility Accounting System -- Decision Analysis-Investment Center Return on Total Assets -- Appendix 21A Transfer Pricing -- Appendix 21B Joint Costs and Their Allocation.

22. Cost-Volume-Profit Analysis: Identifying Cost Behavior: Fixed Costs, Variable Costs, Mixed Costs, Step-Wise Costs, Curvilinear Costs -- Measuring Cost Behavior: Scatter Diagrams, High-Low Method, Least-Squares Regression, Comparison of Cost Estimation Methods -- Using Break-Even Analysis: Contribution Margin and Its Measures, Computing Break-Even Point, Preparing a Cost-Volume-Profit Chart, Making Assumptions in Cost-Volume-Profit Analysis -- Applying Cost-Volume-Profit Analysis: Computing Income from Sales and Costs, Computing Sales for a Target Income, Computing the Margin of Safety, Using Sensitivity Analysis, Computing Multiproduct Break-Even Point -- Decision Analysis-Degree of Operating Leverage -- Appendix 22A Using Excel to Estimate Least-Squares Regression.

23. Master Budgets and Planning: Budget Process: Strategic Budgeting, Benchmarking Budgets, Budgeting and Human Behavior, Budgeting as a Management Tool, Budgeting Communication -- Budget Administration: Budget Committee, Budget Reporting, Budget Timing -- Master Budget: Master Budget Components, Operating Budgets, Capital Expenditures Budget, Financial Budgets -- Decision Analysis-Activity-Based Budgeting -- Appendix 23A Production and Manufacturing Budgets.

24. Flexible Budgets and Standard Costs: SECTION 1-FLEXIBLE BUDGETS: Budgetary Process: Budgetary Control and Reporting, Fixed Budget Performance Report, Budget Reports for Evaluation -- Flexible Budget Reports: Purpose of Flexible Budgets, Preparation of Flexible Budgets, Flexible Budget Performance Report -- SECTION 2-STANDARD COSTS: Materials and Labor Standards: Identifying Standard Costs, Setting Standard Costs -- Cost Variances: Cost Variance Analysis, Cost Variance Computation, Materials and Labor Variances -- Overhead Standards and Variances: Setting Overhead Standards, Using Overhead Cost Variance Analysis, Computing Overhead Cost Variances -- Extensions of Standard Costs: Standard Costs for Control, Standard Costs for Services, Standard Cost Accounting System, Decision Analysis-Sales Variances.

25. Capital Budgeting and Managerial Decisions: SECTION 1-CAPITAL BUDGETING: Methods Not Using Time Value of Money: Payback Period, Accounting Rate of Return -- Methods Using Time Value of Money, Net Present Value, Internal Rate of Return, Comparison of Capital Budgeting Methods -- SECTION 2-MANAGERIAL DECISIONS: Decisions and Information: Decision Making, Relevant Costs -- Managerial Decision Scenarios: Additional Business, Make or Buy, Scrap or Rework, Sell or Process, Sales Mix Selection, Segment Elimination, Qualitative Decision Factors -- Decision Analysis-Break-Even Time -- Appendix 25A Using Excel to Compute Net Present -- Value and Internal Rate of Return.

Appendix A: Financial Statement Information, Best Buy, Circuit City, RadioShack, Apple Center -- Appendix B: Time Value of Money.
Includes index.
Previous editions entered under Pyle, William.
GRC-3925 donated by Asia Foundation and MoneyGram International Foundation through UP Diliman Main Library ( October 23, 2018)
Keywords: Accounting