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giáo trình Financial accounting 12th edition WARREN REEVE DUCHAC

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  • Cover Page

  • Copyright Page

  • Title Page

  • The Author Team

  • A History of Success

  • New to the 12th Edition

    • International Financial Reporting Standards (IFRS)

    • International Connection

    • Mornin’ Joe International

    • IFRS Training Video and IFRS PowerPoint Presentation

    • The Accounting Equation

    • Financial Analysis and Interpretation

    • Updated At a Glance

    • End-of-Chapter Exercises and Problems

    • Test Bank

    • Excel Templates

  • Chapter-by-Chapter Enhancements

    • Chapter 1: Introduction to Accounting and Business

    • Chapter 2: Analyzing Transactions

    • Chapter 3: The Adjusting Process

    • Chapter 4: Completing the Accounting Cycle

    • Chapter 5: Accounting Systems

    • Chapter 6: Accounting for Merchandising Businesses

    • Chapter 7: Inventories

    • Chapter 8: Sarbanes-Oxley, Internal Control, and Cash

    • Chapter 9: Receivables

    • Chapter 10: Fixed Assets and Intangible Assets

    • Chapter 11: Current Liabilities and Payroll

    • Chapter 12: Accounting for Partnerships and Limited Liability Companies

    • Chapter 13: Corporations: Organization, Stock Transactions, and Dividends

    • Chapter 14: Long-Term Liabilities: Bonds and Notes

    • Chapter 15: Investments and Fair Value Accounting

    • Mornin’ Joe

    • Chapter 16: Statement of Cash Flows

    • Chapter 17: Financial Statement Analysis

  • Hallmark Features of Financial Accounting, 12e

    • Integrity, Objectivity, and Ethics in Business

    • Business Connection

  • Online Solutions

    • CengageNow

    • Aplia

    • WebTutor™

  • For the Instructor

  • For the Student

  • Acknowledgments

  • Brief Contents

  • Contents

  • Half-title Page

  • Chapter 1: Introduction to Accounting and Business

    • Nature of Business and Accounting

      • Types of Businesses

      • The Role of Accounting in Business

      • Role of Ethics in Accounting and Business

      • Opportunities for Accountants

    • Generally Accepted Accounting Principles

    • International Connection: International Financial Reporting Standards (IFRS)

      • Business Entity Concept

      • The Cost Concept

    • The Accounting Equation

    • Business Transactions and the Accounting Equation

    • Business Connection: The Accounting Equation

    • Financial Statements

      • Income Statement

      • Statement of Owner’s Equity

      • Balance Sheet

      • Statement of Cash Flows

      • Interrelationships Among Financial Statements

    • Financial Analysis and Interpretation: Ratio of Liabilities to Owner’s Equity

  • Chapter 2: Analyzing Transactions

    • Using Accounts to Record Transactions

      • Chart of Accounts

    • Business Connection: The Hijacking Receivable

    • Double-Entry Accounting System

      • Balance Sheet Accounts

      • Income Statement Accounts

      • Owner Withdrawals

      • Normal Balances

      • Journalizing

    • Posting Journal Entries to Accounts

    • Business Connection: Computerized Accounting Systems

    • Trial Balance

      • Errors Aff ecting the Trial Balance

      • Errors Not Aff ecting the Trial Balance

    • Financial Analysis and Interpretation: Horizontal Analysis

  • Chapter 3: The Adjusting Process

    • Nature of the Adjusting Process

      • The Adjusting Process

      • Types of Accounts Requiring Adjustment

    • Adjusting Entries

      • Prepaid Expenses

      • Unearned Revenues

      • Accrued Revenues

      • Accrued Expenses

      • Depreciation Expense

    • Business Connection: Ford Motor Company Warranties

    • Summary of Adjustment Process

    • Business Connection: Microsoft Corporation

    • Adjusted Trial Balance

    • Financial Analysis and Interpretation: Vertical Analysis

  • Chapter 4: Completing the Accounting Cycle

    • Flow of Accounting Information

    • Financial Statements

      • Income Statement

      • Statement of Owner’s Equity

      • Balance Sheet

    • International Connection: International Differences

    • Closing Entries

      • Journalizing and Posting Closing Entries

      • Post-Closing Trial Balance

    • Accounting Cycle

    • Illustration of the Accounting Cycle

      • Step 1. Analyzing and Recording Transactions in the Journal

      • Step 2. Posting Transactions to the Ledger

      • Step 3. Preparing an Unadjusted Trial Balance

      • Step 4. Assembling and Analyzing Adjustment Data

      • Step 5. Preparing an Optional End-of-Period Spreadsheet

      • Step 6. Journalizing and Posting Adjusting Entries

      • Step 7. Preparing an Adjusted Trial Balance

      • Step 8. Preparing the Financial Statements

      • Step 9. Journalizing and Posting Closing Entries

      • Step 10. Preparing a Post-Closing Trial Balance

    • Fiscal Year

    • Business Connection: Choosing a Fiscal Year

    • Financial Analysis and Interpretation: Working Capital and Current Ratio

    • Appendix: End-of-Period Spreadsheet (Work Sheet)

      • Step 1. Enter the Title

      • Step 2. Enter the Unadjusted Trial Balance

      • Step 3. Enter the Adjustments

      • Step 4. Enter the Adjusted Trial Balance

      • Step 5. Extend the Accounts to the Income Statement and Balance Sheet Columns

      • Step 6. Total the Income Statement and Balance Sheet Columns, Compute the Net Income or Net Loss, and Complete the Spreadsheet

      • Preparing the Financial Statements from the Spreadsheet

    • Comprehensive Problem 1

  • Chapter 5: Accounting Systems

    • Basic Accounting Systems

    • Manual Accounting Systems

      • Subsidiary Ledgers

      • Special Journals

      • Revenue Journal

      • Cash Receipts Journal

      • Accounts Receivable Control Account and Subsidiary Ledger

      • Purchases Journal

      • Cash Payments Journal

      • Accounts Payable Control Account and Subsidiary Ledger

    • Computerized Accounting Systems

    • Business Connection: Accounting Systems and profit Measurement

    • Business Connection: Turbotax

    • E-Commerce

    • Financial Analysis and Interpretation: Segment Analysis

  • Chapter 6: Accounting for Merchandising Businesses

    • Nature of Merchandising Businesses

    • Financial Statements for a Merchandising Business

      • Multiple-Step Income Statement

      • Single-Step Income Statement

      • Statement of Owner’s Equity

      • Balance Sheet

    • Business Connection: H&R Block Versus The Home Depot

    • Merchandising Transactions

      • Chart of Accounts for a Merchandising Business

      • Sales Transactions

      • Purchase Transactions

      • Freight

      • Summary: Recording Merchandise Inventory

      • Sales Taxes and Trade Discounts

    • Business Connection: Sales Taxes

      • Dual Nature of Merchandise Transactions

    • The Adjusting and Closing Process

      • Adjusting Entry for Inventory Shrinkage

      • Closing Entries

    • Financial Analysis and Interpretation: Ratio of Net Sales to Assets

    • Appendix: The Periodic Inventory System

      • Cost of Merchandise Sold Using the Periodic Inventory System

      • Chart of Accounts Under the Periodic Inventory System

      • Recording Merchandise Transactions Under the Periodic Inventory System

      • Adjusting Process Under the Periodic Inventory System

      • Financial Statements Under the Periodic Inventory System

      • Closing Entries Under the Periodic Inventory System

    • Comprehensive Problem 2

  • Chapter 7: Inventories

    • Control of Inventory

      • Safeguarding Inventory

      • Reporting Inventory

    • Inventory Cost Flow Assumptions

    • Inventory Costing Methods Under a Perpetual Inventory System

      • First-In, First-Out Method

      • Last-In, First-Out Method

    • International Connection: International Financial Reporting Standards (IFRS)

      • Average Cost Method

      • Computerized Perpetual Inventory Systems

    • Inventory Costing Methods Under a Periodic Inventory System

      • First-In, First-Out Method

      • Last-In, First-Out Method

      • Average Cost Method

    • Comparing Inventory Costing Methods

    • Reporting Merchandise Inventory in the Financial Statements

      • Valuation at Lower of Cost or Market

      • Valuation at Net Realizable Value

    • Business Connection: Inventory Write-downs

      • Merchandise Inventory on the Balance Sheet

      • Effect of Inventory Errors on the Financial Statements

    • Business Connection: Rapid Inventory at Costco

    • Financial Analysis and Interpretation: Inventory Turnover and Number of Days’ Sales in Inventory

    • Appendix: Estimating Inventory Cost

      • Retail Method of Inventory Costing

      • Gross Profit Method of Inventory Costing

  • Chapter 8: Sarbanes-Oxley, Internal Control, and Cash

    • Sarbanes-Oxley Act of 2002

    • Internal Control

      • Objectives of Internal Control

    • Business Connection: Employee Fraud

      • Elements of Internal Control

      • Control Environment

      • Risk Assessment

      • Control Procedures

      • Monitoring

      • Information and Communication

      • Limitations of Internal Control

    • Cash Controls Over Receipts and Payments

      • Control of Cash Receipts

      • Control of Cash Payments

    • Bank Accounts

      • Bank Statement

      • Using the Bank Statement as a Control Over Cash

    • Bank Reconciliation

    • Special-Purpose Cash Funds

    • Financial Statement Reporting of Cash

    • Financial Analysis and Interpretation: Ratio of Cash to Monthly Cash Expenses

    • Business Connection: Microsoft Corporation

  • Chapter 9: Receivables

    • Classification of Receivables

      • Accounts Receivable

      • Notes Receivable

      • Other Receivables

    • Uncollectible Receivables

    • Direct Write-Off Method for Uncollectible Accounts

    • Allowance Method for Uncollectible Accounts

      • Write-Offs to the Allowance Account

      • Estimating Uncollectibles

    • Business Connection: Allowance Percentagse Across Companies

    • Comparing Direct Write-Off and Allowance Methods

    • Notes Receivable

      • Characteristics of Notes Receivable

      • Accounting for Notes Receivable

    • Reporting Receivables on the Balance Sheet

    • Financial Analysis and Interpretation: Accounts Receivable Turnover and Number of Days’ Sales in Receivables

    • Businss Connection: Delta Air Lines

  • Chapter 10: Fixed Assets and Intangible Assets

    • Nature of Fixed Assets

      • Classifying Costs

      • The Cost of Fixed Assets

      • Capital and Revenue Expenditures

      • Leasing Fixed Assets

    • Accounting for Depreciation

      • Factors in Computing Depreciation Expense

      • Straight-Line Method

      • Units-of-Production Method

      • Double-Declining-Balance Method

      • Comparing Depreciation Methods

      • Depreciation for Federal Income Tax

    • Business Connection: Depreciating Animals?

      • Revising Depreciation Estimates

    • Disposal of Fixed Assets

      • Discarding Fixed Assets

      • Selling Fixed Assets

    • Natural Resources

    • Intangible Assets

      • Patents

    • International Connection: International Financial Reporting Standards (IFRS)

      • Copyrights and Trademarks

      • Goodwill

    • Financial Reporting for Fixed Assets and Intangible Assets

    • Financial Analysis and Interpretation: Fixed Asset Turnover Ratio

    • Business Connection: Hub-and-Spoke or Point-to-Point?

    • Appendix: Exchanging Similar Fixed Assets

      • Gain on Exchange

      • Loss on Exchange

  • Chapter 11: Current Liabilities and Payroll

    • Current Liabilities

      • Accounts Payable

      • Current Portion of Long-Term Debt

      • Short-Term Notes Payable

    • Payroll and Payroll Taxes

      • Liability for Employee Earnings

      • Deductions from Employee Earnings

      • Computing Employee Net Pay

      • Liability for Employer’s Payroll Taxes

    • Business Connection: The most you will ever Pay

    • Accounting Systems for Payroll and Payroll Taxes

      • Payroll Register

      • Employee’s Earnings Record

      • Payroll Checks

      • Payroll System Diagram

      • Internal Controls for Payroll Systems

    • Employees’ Fringe Benefits

      • Vacation Pay

      • Pensions

      • Postretirement Benefi ts Other than Pensions

      • Current Liabilities on the Balance Sheet

    • Business Connection: Generals Motors Pension Problems

    • Contingent Liabilities

      • Probable and Estimable

      • Probable and Not Estimable

      • Reasonably Possible

      • Remote

    • Financial Analysis and Interpretation: Quick Ratio

    • Comprehensive Problem 3

  • Chapter 12: Accounting for Partnerships and Limited Liability Companies

    • Proprietorships, Partnerships, and Limited Liability Companies

      • Proprietorships

      • Partnerships

    • Business Connection: Breaking up is Hard to do

      • Limited Liability Companies

      • Comparing Proprietorships, Partnerships, and Limited Liability Companies

    • Business Connection: Organizational Forms in the Accounting Industry

    • Forming and Dividing Income of a Partnership

      • Forming a Partnership

      • Dividing Income

    • Partner Admission and Withdrawal

      • Admitting a Partner

      • Withdrawal of a Partner

      • Death of a Partner

    • Liquidating Partnerships

      • Gain on Realization

      • Loss on Realization

      • Loss on Realization—Capital Deficiency

    • Statement of Partnership Equity

    • Financial Analysis and Interpretation: Revenue per Employee

  • Chapter 13:Corporations: Organization, Stock Transactions, and Dividends

    • Nature of a Corporation

      • Characteristics of a Corporation

      • Forming a Corporation

    • Stockholders’ Equity

    • Paid-In Capital from Issuing Stock

      • Characteristics of Stock

      • Classes of Stock

      • Issuing Stock

      • Premium on Stock

      • No-Par Stock

    • Business Connection: Cisco Systems, Inc.

    • International Connection: IFRS for SMES

    • Accounting for Dividends

      • Cash Dividends

      • Stock Dividends

    • Treasury Stock Transactions

    • Reporting Stockholders’ Equity

      • Stockholders’ Equity on the Balance Sheet

      • Reporting Retained Earnings

      • Statement of Stockholders’ Equity

      • Reporting Stockholders’ Equity for Mornin’ Joe

    • Stock Splits

    • Business Connection: Buffet on Stock Splits

    • Financial Analysis and Interpretation: Earnings per Share

  • Chapter 14: Long-Term Liabilities:Bonds and Notes

    • Financing Corporations

    • Nature of Bonds Payable

      • Bond Characteristics and Terminology

      • Proceeds from Issuing Bonds

    • Business Connection: U.S. Government Debt

    • Accounting for Bonds Payable

      • Bonds Issued at Face Amount

      • Bonds Issued at a Discount

      • Amortizing a Bond Discount

      • Bonds Issued at a Premium

      • Amortizing a Bond Premium

    • Business Connection: General Motors Bonds

      • Bond Redemption

    • Installment Notes

      • Issuing an Installment Note

      • Annual Payments

    • Reporting Long-Term Liabilities

    • Financial Analysis and Interpretation: Number of Times Interest Charges Are Earned

    • Appendix 1: Present Value Concepts and Pricing Bonds Payable

      • Present Value Concepts

      • Pricing Bonds

    • Appendix 2: Effective Interest Rate Method of Amortization

      • Amortization of Discount by the Interest Method

      • Amortization of Premium by the Interest Method

  • Chapter 15: Investments and Fair Value Accounting

    • Why Companies Invest

      • Investing Cash in Current Operations

      • Investing Cash in Temporary Investments

      • Investing Cash in Long-Term Investments

    • Accounting for Debt Investments

      • Purchase of Bonds

      • Interest Revenue

      • Sale of Bonds

    • Accounting for Equity Investments

      • Less Than 20% Ownership

      • Between 20%–50% Ownership

      • More Than 50% Ownership

    • Business Connection: Apple's Entrance to Streaming Music

    • Valuing and Reporting Investments

      • Trading Securities

      • Available-for-Sale Securities

      • Held-to-Maturity Securities

      • Summary

    • Business Connection: Warren Buffet: The Sage of Omaha

    • Fair Value Accounting

      • Trend to Fair Value Accounting

      • Effect of Fair Value Accounting on the Financial Statements

    • Financial Analysis and Interpretation: Dividend Yield

    • Appendix: Comprehensive Income

    • Comprehensive Problem 4

    • Financial Statements for Mornin’ Joe

  • Chapter 16: Statement of Cash Flows

    • Reporting Cash Flows

      • Cash Flows from Operating Activities

      • Cash Flows from Investing Activities

      • Cash Flows from Financing Activities

      • Noncash Investing and Financing Activities

      • No Cash Flow per Share

    • Statement of Cash Flows—The Indirect Method

      • Retained Earnings

      • Adjustments to Net Income

    • Business Connection: Cash Crunch!

      • Dividends

      • Common Stock

      • Bonds Payable

      • Building

      • Land

      • Preparing the Statement of Cash Flows

    • Statement of Cash Flows—The Direct Method

      • Cash Received from Customers

      • Cash Payments for Merchandise

      • Cash Payments for Operating Expenses

      • Gain on Sale of Land

      • Interest Expense

      • Cash Payments for Income Taxes

      • Reporting Cash Flows from Operating Activities—Direct Method

    • International Connection: IFRS fog Statement of Cash Flows

    • Financial Analysis and Interpretation: Free Cash Flow

    • Appendix: Spreadsheet (Work Sheet) for Statement of Cash Flows—The Indirect Method

      • Analyzing Accounts

      • Retained Earnings

      • Other Accounts

      • Preparing the Statement of Cash Flows

  • Chapter 17: Financial Statement Analysis

    • Basic Analytical Methods

      • Horizontal Analysis

      • Vertical Analysis

      • Common-Sized Statements

      • Other Analytical Measures

    • Solvency Analysis

      • Current Position Analysis

      • Accounts Receivable Analysis

      • Inventory Analysis

      • Ratio of Fixed Assets to Long-Term Liabilities

      • Ratio of Liabilities to Stockholders’ Equity

      • Number of Times Interest Charges Earned

    • Profitability Analysis

      • Ratio of Net Sales to Assets

      • Rate Earned on Total Assets

      • Rate Earned on Stockholders’ Equity

      • Rate Earned on Common Stockholders’ Equity

      • Earnings per Share on Common Stock

      • Price-Earnings Ratio

      • Dividends per Share

      • Dividend Yield

      • Summary of Analytical Measures

    • Corporate Annual Reports

      • Management Discussion and Analysis

      • Report on Internal Control

      • Report on Fairness of the Financial Statements

    • Appendix: Unusual Items on the Income Statement

      • Unusual Items Affecting the Current Period’s Income Statement

      • Unusual Items Aff ecting the Prior Period’s Income Statement

  • Nike, Inc., Problem

  • Appendix A: Interest Tables

  • Appendix B: Reversing Entries

  • Appendix C: Nike, Inc. 2010 Annual Report C-1

  • Appendix D: International Financial Reporting Standards (IFRS)

    • The Need for Global Accounting Standards

    • Overview of IFRS

    • U.S. GAAP and IFRS: The Road Forward

    • Diff erences Between U.S. GAAP and IFRS

    • DiscussionQuestions

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  • Company Index

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Nội dung

giáo trình Financial accounting 12th edition WARREN REEVE DUCHAC giáo trình Financial accounting 12th edition WARREN REEVE DUCHAC giáo trình Financial accounting 12th edition WARREN REEVE DUCHAC giáo trình Financial accounting 12th edition WARREN REEVE DUCHAC giáo trình Financial accounting 12th edition WARREN REEVE DUCHAC giáo trình Financial accounting 12th edition WARREN REEVE DUCHAC giáo trình Financial accounting 12th edition WARREN REEVE DUCHAC giáo trình Financial accounting 12th edition WARREN REEVE DUCHAC

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