Accounting (9th Edition)

Charles T. Horngren, Walter T. Harrison Jr., M. Suzanne Oliver

Language: English

Pages: 1344

ISBN: 0132569051

Format: PDF / Kindle (mobi) / ePub

retail quality

With its tried-and-true framework and respected author team, Horngren/Harrison/Oliver's Accounting—when combined with MyAccountingLab—is the trusted choice for instructors and students of Principles of Accounting.

Accounting and the Business Environment;
Recording Business Transactions;
The Adjusting Process;
Completing the Accounting Cycle;
Merchandising Operations;
Merchandise Inventory;
Internal Control and Cash;
Plant Assets and Intangibles;
Current Liabilities and Payroll;
Long-Term Liabillities, Bonds Payable, and Classification of Liabilities on the Balance Sheet;
Corporations, Paid-In Capital, and the Balance Sheet;
Corporations: Effects on Retained Earnings and the Income Statement;
Statement of Cash Flows;
Financial Statement Analysis;
Statement of Cash Flows;
Financial Statement Analysis;
Introduction to Management Accounting;
Job Order and Process Costing;
Activity-Based Costing and Other Cost-Management Tools;
Cost-Volume-Profit Analysis;
Short-Term Business Decisions;
Capital Investment Decisions and the Time Value of Money;
The Master Budget and Responsibility Accounting;
Flexible Budgets and Standard Costs;
Performance Evaluation and the Balanced Scorecard MARKET:

For anyone interested in learning the principles of accounting.

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the Financial Accounting Standards Board, that govern how accountants measure, process, and communicate financial information. Going-Concern Concept (p. 10) This concept assumes that the entity will remain in operation for the foreseeable future. Income Statement (p. 20) Summary of an entity’s revenues, expenses, and net income or net loss for a specific period. Also called the statement of earnings or the statement of operations. International Accounting Standards Board (p. 4) The organization

Receivables 735 Evaluating the Ability to Pay Long-Term Debt 737 Evaluating Profitability 739 Evaluating Stock Investments 741 Red Flags in Financial Statement Analyses 744 ᭤ Summary Problem 15-2 Job Order Costing in a Service Company Review and Assignment Material 834 Using Ratios to Make Decisions 732 ᭿ ix Cost Behavior 924 925 Variable Costs 925 Fixed Costs 926 Mixed Costs 927 High-Low Method to Separate Fixed Costs from Variable Costs 927 Relevant Range 929 Basic CVP Analysis: What

expense. 2. Record each transaction in the journal. Use the letters to identify the transactions. 3. Post to the accounts and keep a running balance for each account. 4. Prepare the trial balance of Wills Environmental Consulting Company at February 29, 2012. P2-35A 2 5 Correcting errors in a trial balance [15–25 min] The trial balance of Smart Tots Child Care does not balance. SMART TOTS CHILD CARE Trial Balance August 31, 2012 Account Cash Accounts receivable Supplies Equipment Accounts

entry: e. May 31 Salary expense (E+) Salary payable (L+) To accrue salary expense. 900 900 141 142 Chapter 3 After posting, both Salary expense and Salary payable are up-to-date: May 15 May 31 Bal EXPENSES LIABILITIES Salary expense Salary payable 900 900 May 31 900 Bal 900 1,800 Salary expense shows a full month’s salary, and Salary payable shows the liability owed at May 31. This is an example of a liability that was understated before the adjusting entry was made. It also

depreciation—building Accounts payable Salary payable Unearned service revenue Moe, capital Moe, drawing Service revenue Salary expense Supplies expense Rent expense Depreciation expense—building Miscellaneous expense Totals $131,000 104,000 4,000 27,000 45,000 300,000 Adjustments Debit Credit Adjusted Trial Balance Debit Credit (e) $15,000 (a) $ 3,000 (b) 9,000 $131,000 119,000 1,000 18,000 45,000 300,000 (c) 12,000 $155,000 159,000 (d) $167,000 159,000 1,000 10,000 102,000 1,000

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