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Cover Title Copyright Meet the Authors Dedication Preface Connect Enhancements For the This Edition Acknowledgments Brief Contents Contents 1. Accounting—Present and Past What Is Accounting? Financial Accounting Managerial Accounting/Cost Accounting Auditing—Public Accounting Internal Auditing Governmental and Not-for-Profit Accounting Income Tax Accounting How Has Accounting Developed? Early History The Accounting Profession in the United States Financial Accounting Standard Setting at the Present Time Standards for Other Types of Accounting International Accounting Standards Ethics and the Accounting Profession The Conceptual Framework Summary of Concepts Statement No. 8, Chapter 1: “The Objective of General Purpose Financial Reporting” Objectives of Financial Reporting for Nonbusiness Organizations Plan of the Book Part 1: Financial Accounting 2. Financial Statements and Accounting Concepts/Principles Financial Statements From Transactions to Financial Statements Financial Statements Illustrated Explanations and Definitions Comparative Statements in Subsequent Years Illustration of Financial Statement Relationships Accounting Concepts and Principles Concepts/Principles Related to the Entire Model Concepts/Principles Related to Transactions Concepts/Principles Related to Bookkeeping Procedures and the Accounting Process Concepts/Principles Related to Financial Statements Limitations of Financial Statements The Corporation’s Annual Report 3. Fundamental Interpretations Made from Financial Statement Data Financial Ratios and Trend Analysis Return on Investment The DuPont Model: An Expansion of the ROI Calculation Return on Equity Working Capital and Measures of Liquidity Illustration of Trend Analysis 4. The Bookkeeping Process and Transaction Analysis The Bookkeeping/Accounting Process The Balance Sheet Equation—A Mechanical Key Transactions Bookkeeping Jargon and Procedures Understanding the Effects of Transactions on the Financial Statements Adjustments Transaction Analysis Methodology 5. Accounting for and Presentation of Current Assets Cash and Cash Equivalents The Bank Reconciliation as a Control over Cash Short-Term Marketable Securities Balance Sheet Valuation Interest Accrual Accounts Receivable Bad Debts/Uncollectible Accounts Cash Discounts Notes Receivable Interest Accrual Inventories Inventory Cost Flow Assumptions The Impact of Changing Costs (Inflation/Deflation) Selecting an Inventory Cost Flow Assumption Inventory Accounting System Alternatives Inventory Errors Balance Sheet Valuation at the Lower of Cost or Market Prepaid Expenses and Other Current Assets 6. Accounting for and Presentation of Property, Plant, and Equipment, and Other Noncurrent Assets Land Buildings and Equipment Cost of Assets Acquired Depreciation for Financial Accounting Purposes Repair and Maintenance Expenditures Disposal of Depreciable Assets Assets Acquired by Lease Intangible Assets Leasehold Improvements Patents, Trademarks, and Copyrights Goodwill Natural Resources Other Noncurrent Assets Appendix—Time Value of Money Future Value Future Value of an Annuity Present Value Present Value of an Annuity Impact of Compounding Frequency 7. Accounting for and Presentation of Liabilities Current Liabilities Short-Term Debt Current Maturities of Long-Term Debt Accounts Payable Unearned Revenue or Deferred Credits Payroll Taxes and Other Withholdings Other Accrued Liabilities Noncurrent Liabilities Long-Term Debt Deferred Tax Liabilities Other Noncurrent Liabilities Contingent Liabilities 8. Accounting for and Presentation of Stockholders’ Equity Paid-In Capital Common Stock Preferred Stock Additional Paid-In Capital Retained Earnings Cash Dividends Stock Dividends and Stock Splits Accumulated Other Comprehensive Income (Loss) Treasury Stock Reporting Changes in Stockholders’ Equity Accounts Noncontrolling Interest Owners’ Equity for Other Types of Entities Proprietorships and Partnerships Not-for-Profit and Governmental Organizations Appendix—Personal Investing 9. The Income Statement and the Statement of Cash Flows Income Statement Revenues Expenses Cost of Goods Sold Gross Profit or Gross Margin Operating Expenses Income from Operations Other Income and Expenses Income before Income Taxes and Income Tax Expense Net Income and Earnings per Share Income Statement Presentation Alternatives Unusual or Infrequently Occurring Items Sometimes Seen on an Income Statement Statement of Cash Flows Content and Format of the Statement Interpreting the Statement of Cash Flows 10. Corporate Governance, Notes to the Financial Statements, and Other Disclosures Corporate Governance Financial Reporting Misstatements General Organization of Notes to the Financial Statements Notes to the Financial Statements Significant Accounting Policies Details of Other Financial Statement Amounts Other Disclosures Management’s Statement of Responsibility Management’s Discussion and Analysis Five-Year (or Longer) Summary of Financial Data Independent Auditors’ Report Financial Statement Compilations 11. Financial Statement Analysis Financial Statement Analysis Ratios Liquidity Measures Activity Measures Profitability Measures Financial Leverage Measures Other Analytical Techniques Book Value per Share of Common Stock Common Size Financial Statements Other Operating Statistics Part 2: Managerial Accounting 12. Managerial Accounting and Cost–Volume–Profit Relationships Managerial Accounting Contrasted to Financial Accounting Cost Classifications Relationship of Total Cost to Volume of Activity Applications of Cost–Volume–Profit Analysis Cost Behavior Pattern: The Key Estimating Cost Behavior Patterns A Modified Income Statement Format An Expanded Contribution Margin Model Multiple Products or Services and Sales Mix Considerations Breakeven Point Analysis Operating Leverage 13. Cost Accounting and Reporting Cost Management Cost Accumulation and Assignment Cost Relationship to Products or Activity Costs for Cost Accounting Purposes Cost Accounting Systems Cost Accounting Systems—General Characteristics Product Costing Statement of Cost of Goods Manufactured Cost Accounting Systems—Job Order Costing, Process Costing, and Hybrid Costing Cost Accounting Methods—Absorption Costing and Direct Costing Cost Accounting Systems in Service Organizations Activity-Based Costing 14. Cost Planning Cost Classifications Relationship of Total Cost to Volume of Activity Cost Classification According to a Time-Frame Perspective Budgeting The Budgeting Process in General The Budget Time Frame The Budgeting Process The Purchases/Production Budget The Cost of Goods Sold Budget The Operating Expense Budget The Budgeted Income Statement The Cash Budget The Budgeted Balance Sheet Standard Costs Using Standard Costs Developing Standards Costing Products with Standard Costs Other Uses of Standards Budgeting for Other Analytical Purposes 15. Cost Control Cost Classifications Relationship of Total Cost to Volume of Activity Cost Classification According to a Time-Frame Perspective Performance Reporting Characteristics of the Performance Report The Flexible Budget Standard Cost Variance Analysis Analysis of Variable Cost Variances Analysis of Fixed Overhead Variance Accounting for Variances Analysis of Organizational Units Reporting for Segments of an Organization The Analysis of Investment Centers The Balanced Scorecard 16. Costs for Decision Making Cost Classifications Cost Classifications for Other Analytical Purposes Short-Run Decision Analysis Relevant Costs Relevant Costs in Action—The Sell or Process Further Decision Relevant Costs in Action—The Special Pricing Decision Relevant Costs in Action—The Target Costing Question Relevant Costs in Action—The Make or Buy Decision Relevant Costs in Action—The Continue or Discontinue a Segment Decision Relevant Costs in Action—The Short-Term Allocation of Scarce Resources Long-Run Investment Analysis Capital Budgeting Investment Decision Special Considerations Cost of Capital Capital Budgeting Techniques The Investment Decision Integration of the Capital Budget with Operating Budgets Epilogue: Accounting—The Future Appendix: Campbell Soup Company 2017 Annual Report Index

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