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Tables of Contents for Accounting
Chapter/Section Title
Page #
Page Count
12 Accounting Information Systems
1
29
12.1 Components of an Accounting System
2
2
12.2 Data Processing in a Computerized System
4
3
12.3 Accounting System Modules
7
5
12.3.1 The sales module
7
1
12.3.2 The purchasing and inventory management module
8
2
12.3.3 The human resources module
10
1
12.3.4 The production module
11
1
12.4 The Structure of Accounting Systems
12
2
12.5 An Illustration of an Accounting System
14
5
12.5.1 Copying and opening the database
14
1
12.5.2 Database contents
14
1
12.5.3 Tables
15
1
12.5.4 Entering transactions
15
3
12.5.5 Reporting sales and income
18
1
12.5.6 Cash receipts and accounts receivable
19
1
12.6 Summary
19
1
Chapter Review
19
1
Terms
20
1
Answers to Stop and Consider Questions
21
1
Answers to Self Study Problems
21
1
Exercises
22
3
Problems
25
5
13 Revenues and Customer Relations
30
33
13.1 Accounting for Revenues
31
7
13.1.1 Revenue recognition
31
1
13.1.2 Cash sales
32
2
13.1.3 Sales orders
34
1
13.1.4 Credit sales
35
2
13.1.5 Service revenues
37
1
13.2 Sales Adjustments
38
2
13.2.1 Sales discounts
38
1
13.2.2 Sales returns and allowances
39
1
13.3 Uncollectible Accounts
40
3
13.3.1 Estimating uncollectibles from receivables
41
1
13.3.2 Aging receivables
42
1
13.4 Long-Term Contracts
43
1
13.5 Reporting Revenues and Receivables
44
2
13.6 Analysis of Revenues and Receivables
46
1
13.7 Bank Reconciliation
47
2
13.8 Summary
49
1
Chapter Review
49
1
Terms
50
1
Answers to Stop and Consider Questions
50
2
Answers to Self Study Problems
52
1
Exercises
53
3
Problems
56
7
14 Purchasing and Inventory Management
63
35
14.1 Accounting for Purchases
64
3
14.2 Accounting for Inventory Costs
67
6
14.2.1 First-in first-out
68
2
14.2.2 Last-in first-out
70
2
14.2.3 Weighted average
72
1
14.3 Choice of Inventory Method
73
2
14.4 The Periodic Inventory System
75
5
14.4.1 FIFO
76
1
14.4.2 LIFO
77
1
14.4.3 Weighted average
78
1
14.4.4 Other adjustments to inventory records and accounts
79
1
14.5 Reporting Purchases and Inventory
80
1
14.6 Analysis of Inventory
81
1
14.7 Summary
82
1
Chapter Review
83
1
Terms
83
1
Answers to Stop and Consider Questions
84
1
Answers to Self Study Problems
85
2
Exercises
87
4
Problems
91
7
15 Human Resources and Intangible Assets
98
20
15.1 Accounting for Wages and Salaries
99
4
15.1.1 Payroll transactions
100
1
15.1.2 Reporting payroll tax information
101
2
15.2 Employee Benefits
103
4
15.2.1 Defined contribution plans
103
2
15.2.2 Defined benefit plans
105
2
15.2.3 Stock ownership plans
107
1
15.3 Intangible Assets, Research and Development Costs, and Goodwill
107
3
15.3.1 Intangible assets
108
1
15.3.2 Research and development costs
109
1
15.3.3 Goodwill
109
1
15.3.4 Reporting intangible assets and goodwill
109
1
15.4 Summary
110
1
Chapter Review
110
1
Terms
111
1
Answers to Stop and Consider Questions
111
1
Answers to Self Study Problems
112
1
Exercises
113
2
Problems
115
3
16 Producing Goods and Services: Batch Processing
118
30
16.1 Placing a Value on Inventory
119
5
16.1.1 Managerial decision making
121
3
16.2 Measuring Costs
124
6
16.2.1 Actual costing
125
1
16.2.2 Normal costing
126
4
16.3 Job-Order Costing
130
2
16.4 Unit Costs in the Service Sector
132
1
16.5 Summary
133
1
Chapter Review
133
1
Terms
134
1
Answers to Stop and Consider Questions
134
1
Answers to Self Study Problems
135
1
Exercises
136
4
Problems
140
8
17 Producing Goods and Services: Continuous Processing
148
23
17.1 Assigning Unit Costs
149
2
17.1.1 Choosing a costing method
149
2
17.2 Process Costing
151
3
17.2.1 Equivalent units
152
2
17.3 Preparing a Departmental Production Report
154
5
17.4 Summary
159
1
Chapter Review
159
1
Terms
160
1
Answers to Stop and Consider Questions
160
1
Answers to Self Study Problems
161
1
Exercises
162
4
Problems
166
5
18 Cost Allocation and Activity-Based Management
171
40
18.1 The Reasons for Cost Allocation
172
5
18.1.1 Volume-based allocation: The traditional method
172
1
18.1.2 Background
172
2
18.1.3 Volume-based allocation
174
2
18.1.4 Strategic implications
176
1
18.2 The Problems with Volume-Based Allocation
177
2
18.2.1 Economies of scale
177
1
18.2.2 Accurate allocation bases
178
1
18.3 A Hierarchy of Overhead Activities
179
2
18.3.1 Unit-level costs
179
1
18.3.2 Batch-level costs
180
1
18.3.3 Product-level costs
180
1
18.3.4 Facility-level costs
181
1
18.4 Activity-Based Costing
181
7
18.5 Cost Allocation and Decision Making in the Service Sector
188
1
18.6 Summary
189
1
Chapter Review
189
1
Terms
190
1
Answers to Stop and Consider Questions
190
1
Solutions to Self Study Problems
191
1
Exercises
192
7
Problems
199
12
19 Valuing Financial Resources
211
32
19.1 Simple Interest
212
1
19.2 Compound Interest
213
2
19.3 Annuities
215
2
19.4 Present Value
217
1
19.5 Present Value of an Annuity
218
1
19.6 Annuity Payments
218
3
19.7 Using Tables to Compute Future and Present Values
221
2
19.8 Using Spreadsheets to Compute Future and Present Values
223
3
19.9 Summary
226
1
Chapter Review
226
1
Terms
227
1
Answers to Stop and Consider Questions
227
1
Answers to Self Study Problems
228
1
Exercises
229
4
Problems
233
10
20 Capital Investment Decisions
243
41
20.1 Factors Affecting Decisions
244
1
20.2 Property, Plant, and Equipment
245
3
20.2.1 Purchasing plant assets
246
1
20.2.2 Leasing plant assets
247
1
20.3 Depreciation Methods for Purchased and Leased Assets
248
9
20.3.1 Straight-line depreciation
249
1
20.3.2 Solving depreciation calculations using Excel
250
1
20.3.3 Accelerated depreciation
251
1
20.3.4 Reasons for using accelerated depreciation
252
3
20.3.5 Units-of-production depreciation
255
1
20.3.6 Book and market value of plant assets
256
1
20.3.7 Disposing of plant assets
256
1
20.4 Asset Acquisition Decisions: Traditional Approaches
257
8
20.4.1 Net present value
257
2
20.4.2 The effect of depreciation on investment decisions
259
2
20.4.3 Internal rate of return
261
3
20.4.4 Payback period
264
1
20.4.5 Accounting rate of return
264
1
20.5 The Global Competitive Environment
265
1
20.5.1 Making sound strategic decisions
265
1
20.6 Summary
266
1
Chapter Review
267
1
Terms
267
1
Answers to Stop and Consider Questions
268
1
Answers to Self Study Problems
269
1
Exercises
270
4
Problems
274
10
21 Long-Term Investments to Support Business Strategy
284
33
21.1 Strategic Reasons for Investing in Assets
285
1
21.2 Improving Competitiveness by Acquiring Existing Companies through Merger or Acquisition
285
5
21.2.1 Accounting for goodwill
287
1
21.2.2 Financing mergers and acquisitions
288
1
21.2.3 Equity method for significant influence
289
1
21.3 Investments That Do Not Provide Significant Influence or Control
290
11
21.3.1 Held-to-maturity securities
291
1
21.3.2 Accounting for bond transactions
292
6
21.3.3 Using Excel for present value of bonds
298
1
21.3.4 Trading securities and available-for-sale securities Investments in debt
298
1
21.3.5 Trading securities and available-for-sale securities-Investments in equity
299
2
21.4 Investments in Intellectual Property
301
1
21.5 Summary
302
1
Chapter Review
303
1
Terms
303
1
Answers to Self Study Problems
304
3
Exercises
307
3
Problems
310
7
22 Accounting and Business Decisions
317
22.1 Business Activities
318
3
22.1.1 Operating activities
318
1
22.1.2 Investing activities
319
1
22.1.3 Financing activities
320
1
22.2 Accounting Information Processing
321
4
22.2.1 Measuring and recording business activities
321
1
22.2.2 Reporting business activities
322
1
22.2.3 Analyzing accounting information and systems
323
2
22.3 Business Decisions
325
2
22.3.1 Management decisions
325
1
22.3.2 External decisions
326
1
22.4 Summary
327
1
Chapter Review
328
1
Terms
328
1
Answers to Stop and Consider Questions
329
1
Answers to Self Study Problems
329
1
Exercises
330
6
Problems
336