This is completed downloadable of Test Bank for Financial Accounting in an Economic Context, 10th by Pratt
Product Details:
- ISBN-10 : 1119444365
- ISBN-13 : 978-1119444367
- Author: Jamie Pratt
Financial Accounting, 10th Edition, by Jamie Pratt and Michael Peters, provides students with a clear understanding of financial accounting by framing accounting processes in the context of real world business practices. It builds solid foundations in the mechanics of preparing the financial statements and the theories underlying the accounting measures of performance so that students can clearly understand the economic consequences associated with financial accounting choices. Pratt & Peters Financial Accounting explores key themes of measurement, decision-making, and economic factors.
Table of Content:
- Part 1: An Overview of Financial Accounting
- Chapter 1: Financial Accounting and Its Economic Context
- Financial Reporting and Investment Decisions
- The Demand for Financial Information: A User’s Orientation
- The Economic Environment in Which Financial Reports Are Prepared and Used
- Corporate Governance
- International Perspective: Financial Statement Users Need to Be Bilingual
- Appendix 1A Three Other Kinds of Accounting
- Chapter 2: A Closer Look at the Financial Statements
- A Story That Builds a Set of Financial Statements
- Gone Fishin’s Financial Statements
- The Classified Balance Sheet
- The Income Statement
- The Statement of Cash Flows
- The Statement of Shareholders’ Equity
- Financial Statements As a Package and Five Fundamental Performance Metrics
- Using the Financial Statement Package to Compute Five Fundamental Metrics of Performance
- Appendix 2A Organizational Form and the Equity Section
- Part 2: Measurement, Mechanics, and Use of Financial Statements
- Chapter 3: The Measurement Fundamentals of Financial Accounting
- Assumptions of Financial Accounting
- Valuations on the Balance Sheet
- The Principles of Financial Accounting Measurement
- Two Exceptions to the Basic Principles: Materiality and Conservatism
- International Perspective: Fundamental Differences between U.S. GAAP and IFRS
- Chapter 4: The Mechanics of Financial Accounting
- Economic Events
- The Fundamental Accounting Equation
- Business Transactions, the Accounting Equation, and the Financial Statements
- The Journal Entry
- The Double Entry System
- The Journal Entry Box
- Journal Entries and the Accounting Equation: Examples
- T-Accounts
- Recognizing Gains and Losses
- Periodic Adjustments
- Reporting Difficulties Faced by Multinational Companies
- Appendix 4A T-Account Analysis and Preparing the Statement of Cash Flows
- Chapter 5: Using Financial Statement Information
- Control and Prediction
- Four Elements of Successful Companies
- Analyzing the Financial Statements
- Additional Areas of Financial Statement Analysis
- Assessing the Business Environment
- Reading and Studying the Financial Statements and Footnotes
- Assessing Earnings Quality
- Annual Report Information, Company Value, and Projected Financial Statements
- International Perspective: Financial Statement Analysis in an International Setting
- Appendix 5A: Shareholder Value, ROE, and Cash Flow Analyses
- Determinants of Value Creation: Analyzing Return on Equity
- Shareholder Value Creation and the ROE Model: Macy’s vs. Kohl’s
- Cash Flow Analysis
- Cash Flow Profiles
- Part 3: Assets: A Closer Look
- Chapter 6: The Current Asset Classification, Cash, and Accounts Receivable
- The Current Asset Classification
- Cash
- Accounts Receivable
- Two Fundamental Issues Related to Receivables
- International Perspective: Receivables, Foreign Currencies, and Hedging
- ROE Exercise: Management of Working Capital and Receivables and Return on Equity
- Chapter 7: Merchandise Inventory
- The Relative Size of Inventories
- Accounting for Inventory: Four Important Issues
- Inventory Valuation and Net Income: An Example of Counterbalancing
- Acquiring Inventory: What Costs to Capitalize?
- Carrying Inventory: Perpetual Method vs. Periodic Method
- Selling Inventory: Which Cost Flow Assumption?
- Ending Inventory: Applying the Lower-of-Cost- or-Market Rule
- The Lower-of-Cost-or-Market Rule and Hidden Reserves
- International Perspective: Japanese Business and Inventory Accounting
- ROE Exercise: Management of Inventory and Return on Equity
- Chapter 8: Investments in Equity Securities
- Equity Securities Classified as Current
- Passive Investments in Equity Securities
- Long-Term Equity Investments
- Appendix 8A Consolidated Financial Statements
- ROE Exercise: Managing Investments in Equity Securities and Return on Equity
- Chapter 9: Long-Lived Assets
- The Relative Size of Long-Lived Assets
- Long-Lived Asset Accounting: General Issues and Financial Statement Effects
- An Overview of Long-Lived Asset Accounting
- Acquisition: What Costs to Capitalize?
- Postacquisition Expenditures: Betterments or Maintenance?
- Cost Allocation: Amortizing Capitalized Costs
- Disposal: Retirements, Impairments, Sales, and Trade-Ins
- Intangible Assets
- IFRS vs. U.S. GAAP: Revaluations to Fair Market Value
- ROE Exercise: Managing Long-Lived Assets and Return on Equity
- Part 4: Liabilities and Shareholders’ Equity: A Closer Look
- Chapter 10: Introduction to Liabilities: Economic Consequences, Current Liabilities, and Contingencies
- What Is a Liability?
- The Relative Size of Liabilities on the Balance Sheet
- Reporting Liabilities on the Balance Sheet: Economic Consequences
- Current Liabilities
- Determinable Current Liabilities
- Contingencies and Contingent Liabilities
- Provisions vs. Contingent Liabilities: The “Devil Is in the Details”
- ROE Exercise Managing Current Liabilities
- Appendix 10A: Retirement Costs: Pensions and Postretirement Healthcare and Insurance
- Pensions
- Defined Contribution Plan
- Defined Benefit Plan
- Postretirement Healthcare and Insurance Costs
- Appendix 10B: Deferred Income Taxes
- The Concept of Deferred Income Taxes
- Accounting Entries for Deferred Income Taxes
- Deferred Income Taxes: Additional Issues
- The Conservatism Ratio
- Chapter 11: Long-Term Liabilities: Notes, Bonds, and Leases
- The Relative Size of Long-Term Liabilities
- The Economic Consequences of Reporting Long-Term Liabilities
- Basic Definitions and Different Contractual Forms
- Effective Interest Rate
- Accounting for Long-Term Obligations: The Effective Interest Method
- Accounting for Long-Term Notes Payable
- Bonds Payable
- Financial Instruments, Fair Market Values, and Off-Balance-Sheet Risks
- Leases
- International Perspective: The Importance of Debt Financing in Other Countries
- ROE Exercise Managing Long-Term Debt
- Appendix 11A The Determination of Bond Prices
- Appendix 11B Investing in Bonds
- Chapter 12: Shareholders’ Equity
- The Relative Importance of Liabilities, Contributed Capital, and Earned Capital
- Debt and Equity Distinguished
- Accounting for Shareholders’ Equity
- Accounting for Common and Preferred Stock Issuances
- Dividends
- The Statement of Shareholders’ Equity
- International Perspective: The Rise of International Equity Markets
- ROE Exercise Return on Equity and Value Creation
- Part 5: Income and Cash Flows
- Chapter 13: Long-Term Liabilities: Notes, Bonds, and Leases
- The Economic Consequences Associated with Income Measurement and Disclosure
- The Measurement of Income: Different Measures for Different Objectives
- A Complete Income Statement: Disclosure and Presentation
- Intraperiod Tax Allocation
- Earnings-Per-Share Disclosure
- Income Statement Categories: Useful for Decisions but Subjective
- International Perspective: Investments and Income Statement Disclosure
- ROE Exercise Using the Right Earnings Number
- Chapter 14: The Statement of Cash Flows
- The Definition of Cash
- A General Description of the Statement of Cash Flows
- How the Statement of Cash Flows Can Be Used
- The Statement of Cash Flows: Economic Consequences
- Deriving Cash Flow from Accrual Financial Statements
- The Complete Statement of Cash Flows
- Analyzing the Statement of Cash Flows: An Application
- International Perspective: The Statement of Cash Flows
- Appendices
- Appendix A: The Time Value of Money
- Interest: The Price of Money
- Time Value
- Time Value Computations
- Computing Implicit Rates of Return and Interest Rates
- Present Value and Financial Accounting
- Appendix B: Quality of Earnings Cases: A Comprehensive Review
- Case 1: Liberty Manufacturing
- Case 2: Microline Corporation
- Case 3: Technic Enterprises and Sonar-Sun Inc.
- Case 4: Avery Corporation
- Case 5: Zenith Creations
- Case 6: Pierce and Snowden
- Glossary
- Subject Index
- Company Index
- EULA
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Solution Manual for Financial Accounting in an Economic Context, 10th Edition, Pratt, Peters,
Original price was: $35.00.$26.50Current price is: $26.50.
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