MARC Record from marc_nuls

LEADER: 12597cam 22003494a 4500
001 9919458860001661
005 20181015131702.0
008 000405s2001 nyua 001 0 eng
010 $a 00038132
020 $a0471328235 (cloth : alk. paper)
035 $a(CSdNU)u101677-01national_inst
035 $a(Sirsi) l00038132
035 $a(Sirsi) l00038132
035 $a(Sirsi) 01-AAM-6842
035 $a 00038132
040 $aDLC$cDLC$dDLC$dOrPss
042 $apcc
050 4 $aHF5635$b.K553 2001
100 1 $aKing, Thomas E.
245 10 $aFinancial accounting :$ba decision-making approach /$cThomas E. King, Valdean C. Lembke, John H. Smith.
250 $a2nd ed.
260 $aNew York :$bWiley,$cc2001.
300 $axxiii, 711 p. :$bcol. ill. ;$c27 cm.
500 $aIncludes index.
505 0 $aDecision Making and Information -- The Decision-Making Process -- A Familiar Decision -- Steps to a Decision -- Decisions in a Market Economy -- Capital Markets -- Professional Management -- Organizations in the U.S. Economy -- The Role of Information in Decision Making -- The Nature of Accounting Information -- Decision Oriented -- Quantitative and Financial Nature -- Accounting Entity -- Information and the Accounting Process -- Identification -- Measurement -- Classification and Accumulation -- Summarization -- Communication -- Obtaining Accounting Information -- Accounting in a Decision-Making Environment -- The Basic Financial Statements -- Income Statement -- Statement of Financial Position -- Statement of Cash Flows -- Statement of Changes in Owners' Equity -- Relationship Among the Financial Statements -- Users of Accounting Information -- Internal Users -- External Users -- Accounting Information Systems and Decision Making -- Internal and External Accounting Reports -- Internal Control -- Accountants: The Providers of Financial Information -- Accounting Regulation -- Regulation and Certification of Accountants -- The Role of Auditors -- Setting Standards for Accounting Information -- The Standard Setting Organizations -- Practical Aspects of Standard Setting -- The Current Environment of Accounting -- Income Taxation -- International Accounting -- Litigation -- Ethical Considerations -- Accounting for Societal Issues -- Understanding Cash Flows -- Understanding Cash Flows -- Estimation of Cash Flows -- Forecasts of Cash Inflows -- Forecasts of Cash Outflows -- Importance of Distinguishing Types of Cash Flows -- Evaluating Cash Management -- The Cash Cycle -- Efficient Employment of Cash -- Use of Credit -- Internal Control -- The Cash Flow Statement -- Cash Flows and Performance Evaluation -- Decisions and the Timing of Cash Flows -- The Time-Value Rate -- Determining Future Values -- The Role of Compounding -- Determining Present Values -- Multiple Payments -- Using Present and Future Values -- Decisions and Time Value of Money -- Reconciliation of Bank Accounts -- Accrual Accounting and Financial Reporting -- Evaluating Financial Accounting Information -- Objectives of Financial Reporting -- Qualities of Accounting Information -- Constraints on Accounting Information -- The Financial Accounting Information Model -- Financial Records -- Financial Statements -- Basic Concepts of Financial Accounting -- The Accounting Entity -- Objectivity -- The Going Concern -- Periodicity -- Disclosure -- Conservatism -- Recognition and Measurement -- Matching Costs and Benefits: The Heart of Accrual Accounting -- The Matching Concept -- Classifying Costs -- A Closer Look at Financial Statements -- Balance Sheet -- Income Statement -- Understanding Income -- The Nature of Income -- The Income Statement -- Operating and Nonoperating Income -- The Importance of Income -- A Measure of Contribution to Society -- A Basis for Forecasting Cash Flows -- The Connection Between the Past and the Future -- Income Statement Users -- Components of Income -- Revenues -- Expenses -- Gains and Losses -- Nonoperating Income and Expenses -- Measurement of Income -- Income Recognition on the Cash Basis -- Cash-Basis Revenue Recognition -- Cash-Basis Expense Recognition -- Income Recognition Using the Accrual Method -- The Matching Process -- Accrual-Basis Revenue Recognition -- Accrual-Basis Expense Recognition -- Recognition of Gains and Losses -- Summary of Accrual-Basis Recognition Rules -- Relationship Between Income and Cash Flows -- Usefulness of Alternative Income Figures -- Cash Flows or Accrual-Basis Income? -- Reporting Income Statement Elements -- Revenues -- Operating Expenses -- Operating Income -- Gains, Losses, and Nonoperating Items -- Income Tax Expense -- Net Income -- Earnings Per Share -- Additional Elements of the Income Statement -- Additional Disclosures -- Reporting Comprehensive Income -- Understanding Financial Position -- Understanding Balance Sheets -- Fiscal Year -- Balance Sheet Form and Classification -- Assets -- Assets and Decision Making -- How Assets Are Classified -- Current Assets -- Investments -- Property, Plant, and Equipment -- Intangible Assets -- Liabilities -- Liabilities and Decision Making -- How Liabilities Are Classified -- Current Liabilities -- Long-Term Liabilities -- Strength of Creditor Claims -- Owners' Equity -- Contributed Capital -- Retained Earnings -- The Valuation of Balance Sheet Elements -- Historical Cost -- Allocated Historical Cost -- Fair Value -- Net Realizable Value -- Present Value -- Balance Sheet Analysis -- Indicators of Liquidity -- Other Indicators -- The Accounting Process -- Accounting Systems -- The Accounting Equation: The Basis for Useful Information -- Using Ledger Accounts for Accumulation and Analysis -- How Ledger Accounts Work -- T-Accounts and the Accounting Equation -- Debits and Credits -- Double-Entry Bookkeeping: One Aspect of Reliability -- Using Ledger Accounts to Classify Information -- Two Types of Accounts: An Important Distinction -- The Accounting Equation Expanded -- Overview of the Accounting Cycle -- Adjustments: The Matching Concept at Work -- Accrued Income -- Accrued Expenses -- Unearned Income -- Prepaid Expenses -- Depreciation of Assets -- A Final Word About Adjustments -- Comprehensive Illustration of the Accounting Cycle -- Classification and Original Entries -- End-of-Period Adjustments -- Accumulation and Summarization -- Preparation of Financial Statements -- Cash, Receivables, and Investments -- Cash, Receivables, and Investments: Characteristics and Valuation -- Reporting Cash -- Restricted Cash -- Foreign Currency Deposits -- Reporting Accounts Receivable -- The Costs of Extending Credit -- Recognition and Valuation of Accounts Receivable -- Accounting for Uncollectible Accounts -- Summarizing Uncollectible Accounts -- Timing of Cash Collections from Accounts Receivable -- Financing through Receivables -- Notes and Other Receivables -- Interest-Bearing Notes -- Noninterest-Bearing Notes -- Other Receivables -- Investments -- Investments in Securities -- Investments Other Than Securities -- Impairment of Value -- Cash-Flow Implications -- Prepaid Expenses and Inventories -- Nonfinancial Assets and Their Valuation -- Reporting Nonfinancial Assets: The Matching Concept Applied -- Determining Cost -- Matching Costs and Benefits -- Repaid Expenses and Supplies -- Inventories -- Inventory Evaluation Measures -- Valuation of Inventories -- Assigning Costs to Inventory -- Accounting For Inventory Transactions -- Manufacturing Inventories -- Operating Assets and Intangibles -- Understanding Operating Assets -- Accounting and Reporting for Operating Assets -- Determining Cost -- Matching the Cost of Operating Assets -- Allocating the Cost of Operating Assets -- Straight-Line Depreciation -- Declining-Balance Depreciation -- Activity-Based Depreciation -- Evaluating Depreciation Methods -- Depreciation and Income Taxes -- Depreciation of Manufacturing Assets -- Depletion: Matching the Costs of Natural Resources -- Disposals and Impairments of Operating Assets -- Intangible Assets -- Intangible Assets That Confer Rights -- Research and Development Costs -- Goodwill -- Nonfinancial Asset Disclosures -- Financing Asset Acquisitions -- Borrowing to Purchase Assets -- Leasing Assets -- A Closer Look at Financing Asset Acquisitions -- Reporting Liabilities -- Understanding Liabilities -- Types and Classification of Liabilities -- Liabilities and Decisions -- Valuation of Liabilities -- Liabilities Arising from Day-to-Day Operations -- Analyzing Operating Liabilities -- Valuing Operating Liabilities -- Accounting for Operating Liabilities -- Estimated Liabilities -- Liabilities Related to Long-Term Financing -- The Use of Leverage -- Long-Term Debt and Interest Rates -- Frequency of Interest Payments -- Retirement of Debt -- Accounting for Long-Term Debt -- Current Maturities of Long-Term Debt -- Convertible Bonds -- Additional Disclosures -- Special Liabilities and Obligations -- Contingent Liabilities -- Other Liabilities -- Off-Balance-Sheet Obligations and Commitments -- Analyzing Liabilities -- Interest Expense and the Effective-Interest Method -- Reporting Ownership Interests -- Understanding Owners' Equity -- Stockholders' Equity: The Elements of Corporate Ownership -- Capital Stock -- Additional Paid-In Capital -- Retained Earnings -- Other Stockholders' Equity Elements -- Accounting for Capital Stock -- Issuance of Stock -- Retirement of Stock -- Treasury Stock Transactions -- Other Contributed Capital -- Accounting for Dividends -- Cash Dividends -- Stock Dividends and Splits -- Accounting for Stockholders' Equity Illustrated -- The Statement of Stockholders' Equity -- Analyzing Stockholders' Equity -- Margin of Safety -- Profitability -- Owners' Equity for Unincorporated Businesses -- The Cash Flow Statement and Decisions -- Understanding the Statement of Cash Flows -- Organization of the Statement of Cash Flows -- Tying Together Activities and Financial Statements -- Operating Cash Flows -- Depreciation and Amortization -- Changes in Deferred Income Taxes -- Amortization of Debt Discount and Premium -- Gains and Losses -- Changes in Current Assets and Liabilities -- Assessing Cash Flows From Operations -- Investing Cash Flows -- Financing Cash Flows -- Changes in Debt and Capital Stock -- Payment of Cash Dividends -- Reporting Changes in Financial Position -- Identifying Cash Effects -- Supplemental Cash Flow Information -- Alternative Reporting Approaches -- Evaluating Cash Flow Information -- Cash Flow Measures Related to Return -- Cash Flow Measures Related to Safety -- Special Income Reporting Considerations -- Recognizing Income: A Key to Decision making -- Special Income Recognition Issues -- Long-Term Contracts -- Precious Metals and Commodities -- Special Sales Considerations -- Transfer of Title.
505 8 $aFinancing Arrangements -- Sales With the Right of Return -- Inventory on Consignment -- Special Income Events -- Discontinued Operations -- Extraordinary Gains and Losses -- Unusual Gains and Losses -- Accounting Changes -- Prior Period Adjustments -- Earnings Per Share -- Basic Earnings Per Share -- Diluted Earnings Per Share -- Using Financial Statement Information -- The Securities and Exchange Commission -- The SEC and Decisions -- Authority and Impact of the SEC -- SEC Filing and Reporting Requirements -- Management's Discussion and Analysis -- Level of Financial Statement Disclosure -- Consolidated Financial Statements -- Segment Disclosures -- Interim Financial Reporting -- Notes and Other Financial Statement Information -- Summary of Significant Accounting Policies -- Other Supplemental Information -- Financial Analysis -- Horizontal and Vertical Analysis -- Ratio Analysis -- Comparative Financial Statements and Ratios -- Personal Financial Reporting -- Financial Reporting in a Global Economy -- Decision Making in a Global Economy -- The Impact of Global Factors -- Financial Reporting for Global Businesses -- Reporting Transactions Denominated in Foreign Currencies -- Foreign Exchange Markets -- Foreign Transactions -- Payment in a Foreign Currency -- Reducing Foreign Exchange Risk -- Financial Statement Translation -- International Accounting Standards -- Analysis of Global Businesses -- Gateway Consolidated Financial Statements -- Present Value and Future Value Tables.
650 0 $aAccounting.
700 1 $aLembke, Valdean C.
700 1 $aSmith, John H.,$d1935-
948 $a03/13/2002$b04/09/2002
983 $a31786101607767
999 $aHF 5635 K553 2001$wLC$c1$i31786101607767$d5/2/2013$e4/4/2013$lCIRCSTACKS$mNULS$n13$q1$rY$sY$tBOOK$u4/9/2002