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Solution manual for Financial and Managerial Accounting Williams Haka Bettner Carcello 17th edition

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With the seventeenth edition of Financial and Managerial Accounting: The Basis for Business Decisions, the Williams author team continues to be a solid foundation for students who are learning basic accounting concepts. Hallmarks of the text – including the solid Accounting Cycle Presentation, relevant pedagogy, and high quality, end-of-chapter material―have been updated throughout the book.

 

Table of Content:

  1. CHAPTER 1. ACCOUNTING: INFORMATION FOR DECISION MAKING
  2. Accounting Information: A Means to an End
  3. Accounting from a User’s Perspective
  4. Types of Accounting Information
  5. Accounting Systems
  6. Determining Information Needs
  7. The Cost of Producing Accounting Information
  8. Basic Functions of an Accounting System
  9. Who Designs and Installs Accounting Systems?
  10. Components of Internal Control
  11. Financial Accounting Information
  12. External Users of Accounting Information
  13. Objectives of External Financial Reporting
  14. Characteristics of Externally Reported Information
  15. Management Accounting Information
  16. Users of Internal Accounting Information
  17. Objectives of Management Accounting Information
  18. Characteristics of Management Accounting Information
  19. Integrity of Accounting Information
  20. Institutional Features
  21. Professional Organizations
  22. Competence, Judgment, and Ethical Behavior
  23. Careers in Accounting
  24. Public Accounting
  25. Management Accounting
  26. Governmental Accounting
  27. Accounting Education
  28. What about Bookkeeping?
  29. Accounting as a Stepping-Stone
  30. But What about Me? I’m Not an Accounting Major
  31. Ethics, Fraud, & Corporate Governance
  32. Concluding Remarks
  33. End-of-Chapter Review
  34. Assignment Material Discussion Questions
  35. CHAPTER 2. BASIC FINANCIAL STATEMENTS
  36. Introduction to Financial Statements
  37. A Starting Point: Statement of Financial Position
  38. Assets
  39. Liabilities
  40. Owners’ Equity
  41. The Accounting Equation
  42. The Effects of Business Transactions: An Illustration
  43. Effects of These Business Transactions on the Accounting Equation
  44. Income Statement
  45. Statement of Cash Flows
  46. Relationships among Financial Statements
  47. Financial Analysis and Decision Making
  48. Forms of Business Organization
  49. Sole Proprietorships
  50. Partnerships
  51. Corporations
  52. Reporting Ownership Equity in the Statement of Financial Position
  53. The Use of Financial Statements by External Parties
  54. The Need for Adequate Disclosure
  55. Management’s Interest in Financial Statements
  56. Ethics, Fraud, & Corporate Governance
  57. Concluding Remarks
  58. End-of-Chapter Review
  59. Assignment Material Discussion Questions
  60. CHAPTER 3. THE ACCOUNTING CYCLE: CAPTURING ECONOMIC EVENTS
  61. The Accounting Cycle
  62. The Role of Accounting Records
  63. The Ledger
  64. The Use of Accounts
  65. Debit and Credit Entries
  66. Double-Entry Accounting—The Equality of Debits and Credits
  67. The Journal
  68. Posting Journal Entries to the Ledger Accounts (and How to “Read” a Journal Entry)
  69. Recording Balance Sheet Transactions: An Illustration
  70. Ledger Accounts after Posting
  71. What Is Net Income?
  72. Retained Earnings
  73. The Income Statement: A Preview
  74. Revenue
  75. Expenses
  76. The Accrual Basis of Accounting
  77. Debit and Credit Rules for Revenue and Expenses
  78. Dividends
  79. Recording Income Statement Transactions: An Illustration
  80. The Journal
  81. February’s Ledger Balances
  82. The Trial Balance
  83. Uses and Limitations of the Trial Balance
  84. Concluding Remarks
  85. The Accounting Cycle in Perspective
  86. Ethics, Fraud, & Corporate Governance
  87. End-of-Chapter Review
  88. Assignment Material Discussion Questions
  89. CHAPTER 4. THE ACCOUNTING CYCLE: ACCRUALS AND DEFERRALS
  90. Adjusting Entries
  91. The Need for Adjusting Entries
  92. Types of Adjusting Entries
  93. Adjusting Entries and Timing Differences
  94. Characteristics of Adjusting Entries
  95. Year-End at Overnight Auto Service
  96. Converting Assets to Expenses
  97. The Concept of Depreciation
  98. Converting Liabilities to Revenue
  99. Accruing Unpaid Expenses
  100. Accruing Uncollected Revenue
  101. Accruing Income Taxes Expense: The Final Adjusting Entry
  102. Adjusting Entries and Accounting Principles
  103. The Concept of Materiality
  104. Effects of the Adjusting Entries
  105. Concluding Remarks
  106. Ethics, Fraud, & Corporate Governance
  107. End-of-Chapter Review
  108. Assignment Material Discussion Questions
  109. CHAPTER 5. THE ACCOUNTING CYCLE: REPORTING FINANCIAL RESULTS
  110. Preparing Financial Statements
  111. The Income Statement
  112. The Statement of Retained Earnings
  113. The Balance Sheet
  114. Relationships among the Financial Statements
  115. Drafting the Notes That Accompany Financial Statements
  116. What Types of Information Must Be Disclosed?
  117. Closing the Temporary Accounts
  118. Closing Entries for Revenue Accounts
  119. Closing Entries for Expense Accounts
  120. Closing the Income Summary Account
  121. Closing the Dividends Account
  122. Summary of the Closing Process
  123. After-Closing Trial Balance
  124. A Last Look at Overnight: Was 2015 a Good Year?
  125. Financial Analysis and Decision Making
  126. Preparing Financial Statements Covering Different Periods of Time
  127. Ethics, Fraud, & Corporate Governance
  128. Concluding Remarks
  129. Supplemental Topic: The Worksheet
  130. Isn’t This Really a Spreadsheet?
  131. How Is a Worksheet Used?
  132. The Mechanics: How It’s Done
  133. What If: A Special Application of Worksheet Software
  134. End-of-Chapter Review
  135. Assignment Material Discussion Questions
  136. COMPREHENSIVE PROBLEM 1: Susquehanna Equipment Rentals
  137. CHAPTER 6. MERCHANDISING ACTIVITIES
  138. Merchandising Companies
  139. The Operating Cycle of a Merchandising Company
  140. Income Statement of a Merchandising Company
  141. Accounting System Requirements for Merchandising Companies
  142. Two Approaches Used in Accounting for Merchandise Inventories
  143. Perpetual Inventory Systems
  144. Taking a Physical Inventory
  145. Closing Entries in a Perpetual Inventory System
  146. Periodic Inventory Systems
  147. Operation of a Periodic Inventory System
  148. Closing Process in a Periodic Inventory System
  149. Comparison of Perpetual and Periodic Inventory Systems
  150. Selecting an Inventory System
  151. Transactions Relating to Purchases
  152. Credit Terms and Cash Discounts
  153. Returns of Unsatisfactory Merchandise
  154. Transportation Costs on Purchases
  155. Transactions Relating to Sales
  156. Sales Returns and Allowances
  157. Sales Discounts
  158. Delivery Expenses
  159. Accounting for Sales Taxes
  160. Modifying an Accounting System
  161. Special Journals Provide Speed and Efficiency
  162. Financial Analysis and Decision Making
  163. Ethics, Fraud, & Corporate Governance
  164. Concluding Remarks
  165. End-of-Chapter Review
  166. Assignment Material Discussion Questions
  167. CHAPTER 7. FINANCIAL ASSETS
  168. How Much Cash Should a Business Have?
  169. The Valuation of Financial Assets
  170. Cash
  171. Reporting Cash in the Balance Sheet
  172. Cash Management
  173. Internal Control over Cash
  174. Bank Statements
  175. Reconciling the Bank Statement
  176. Short-Term Investments
  177. Accounting for Marketable Securities
  178. Purchase of Marketable Securities
  179. Recognition of Investment Revenue
  180. Sale of Investments
  181. Adjusting Marketable Securities to Market Value
  182. Accounts Receivable
  183. Internal Control over Receivables
  184. Uncollectible Accounts
  185. The Allowance for Doubtful Accounts
  186. Writing Off an Uncollectible Account Receivable
  187. Monthly Estimates of Credit Losses
  188. Recovery of an Account Receivable Previously Written Off
  189. Direct Write-Off Method
  190. Factoring Accounts Receivable
  191. Credit Card Sales
  192. Notes Receivable and Interest Revenue
  193. Nature of Interest
  194. Accounting for Notes Receivable
  195. Financial Analysis and Decision Making
  196. Ethics, Fraud, & Corporate Governance
  197. Concluding Remarks
  198. End-of-Chapter Review
  199. Assignment Material Discussion Questions
  200. CHAPTER 8. INVENTORIES AND THE COST OF GOODS SOLD
  201. Inventory Defined
  202. The Flow of Inventory Costs
  203. Which Unit Did We Sell?
  204. Data for an Illustration
  205. Specific Identification
  206. Cost Flow Assumptions
  207. Average-Cost Method
  208. First-In, First-Out Method
  209. Last-In, First-Out Method
  210. Evaluation of the Methods
  211. Do Inventory Methods Really Affect Performance?
  212. The Principle of Consistency
  213. Just-in-Time (JIT) Inventory Systems
  214. Taking a Physical Inventory
  215. Recording Shrinkage Losses
  216. LCM and Other Write-Downs of Inventory
  217. The Year-End Cutoff of Transactions
  218. Periodic Inventory Systems
  219. International Financial Reporting Standards
  220. Importance of an Accurate Valuation of Inventory
  221. Techniques for Estimating the Cost of Goods Sold and the Ending Inventory
  222. The Gross Profit Method
  223. The Retail Method
  224. “Textbook” Inventory Systems Can Be Modified … and They Often Are
  225. Financial Analysis and Decision Making
  226. Ethics, Fraud, & Corporate Governance
  227. Concluding Remarks
  228. End-of-Chapter Review
  229. Assignment Material Discussion Questions
  230. COMPREHENSIVE PROBLEM 2: Music-Is-Us, Inc.
  231. CHAPTER 9. PLANT AND INTANGIBLE ASSETS
  232. Plant Assets as a “Stream of Future Services”
  233. Major Categories of Plant Assets
  234. Accountable Events in the Lives of Plant Assets
  235. Acquisitions of Plant Assets
  236. Determining Cost: An Example
  237. Some Special Considerations
  238. Capital Expenditures and Revenue Expenditures
  239. Depreciation
  240. Allocating the Cost of Plant and Equipment over the Years of Use
  241. Causes of Depreciation
  242. Methods of Computing Depreciation
  243. The Straight-Line Method
  244. The Declining-Balance Method
  245. Which Depreciation Methods Do Most Businesses Use?
  246. Financial Statement Disclosures
  247. The Impairment of Plant Assets
  248. Other Depreciation Methods
  249. The Units-of-Output Method
  250. MACRS
  251. Sum-of-the-Years’ Digits
  252. Decelerated Depreciation Methods
  253. Depreciation Methods in Use: A Survey
  254. Disposal of Plant and Equipment
  255. Gains and Losses on the Disposal of Plant and Equipment
  256. Trading in Used Assets for New Ones
  257. International Financial Reporting Standards
  258. Intangible Assets
  259. Characteristics
  260. Operating Expenses versus Intangible Assets
  261. Amortization
  262. Goodwill
  263. Patents
  264. Trademarks and Trade Names
  265. Franchises
  266. Copyrights
  267. Other Intangibles and Deferred Charges
  268. Research and Development (R&D) Costs
  269. Financial Analysis and Decision Making
  270. Natural Resources
  271. Accounting for Natural Resources
  272. Depreciation, Amortization, and Depletion—A Common Goal
  273. Plant Transactions and the Statement of Cash Flows
  274. Ethics, Fraud, & Corporate Governance
  275. Concluding Remarks
  276. End-of-Chapter Review
  277. Assignment Material Discussion Questions
  278. CHAPTER 10. LIABILITIES
  279. The Nature of Liabilities
  280. Current Liabilities
  281. Accounts Payable
  282. Notes Payable
  283. The Current Portion of Long-Term Debt
  284. Accrued Liabilities
  285. Payroll Liabilities
  286. Unearned Revenue
  287. Long-Term Liabilities
  288. Maturing Obligations Intended to Be Refinanced
  289. Installment Notes Payable
  290. Bonds Payable
  291. What Are Bonds?
  292. Tax Advantage of Bond Financing
  293. Accounting for Bonds Payable
  294. Bonds Issued at a Discount or a Premium
  295. Accounting for a Bond Discount: An Illustration
  296. Accounting for a Bond Premium: An Illustration
  297. Bond Discount and Premium in Perspective
  298. The Concept of Present Value
  299. Bond Prices after Issuance
  300. Early Retirement of Bonds Payable
  301. Estimated Liabilities, Loss Contingencies, and Commitments
  302. Estimated Liabilities
  303. Loss Contingencies
  304. Commitments
  305. Evaluating the Safety of Creditors’ Claims
  306. Methods of Determining Creditworthiness
  307. How Much Debt Should a Business Have?
  308. Financial Analysis and Decision Making
  309. Ethics, Fraud, & Corporate Governance
  310. Special Types of Liabilities
  311. Lease Payment Obligations
  312. Operating Leases
  313. Capital Leases
  314. Liabilities for Pensions and Other Postretirement Benefits
  315. Deferred Income Taxes
  316. Concluding Remarks
  317. End-of-Chapter Review
  318. Assignment Material Discussion Questions
  319. CHAPTER 11. STOCKHOLDERS’ EQUITY: PAID-IN CAPITAL
  320. Corporations
  321. Why Businesses Incorporate
  322. Publicly Owned Corporations
  323. Formation of a Corporation
  324. Stockholder Records in a Corporation
  325. Paid-In Capital of a Corporation
  326. Authorization and Issuance of Capital Stock
  327. Common Stock and Preferred Stock
  328. Characteristics of Preferred Stock
  329. Book Value per Share of Common Stock
  330. Market Value
  331. Market Price of Preferred Stock
  332. Market Price of Common Stock
  333. Book Value and Market Price
  334. Stock Splits
  335. Treasury Stock
  336. Recording Purchases of Treasury Stock
  337. Reissuance of Treasury Stock
  338. Stock Buyback Programs
  339. Financial Analysis and Decision Making
  340. Ethics, Fraud, & Corporate Governance
  341. Concluding Remarks
  342. End-of-Chapter Review
  343. Assignment Material Discussion Questions
  344. COMPREHENSIVE PROBLEM 3: Springdale Retail, Inc.
  345. CHAPTER 12. INCOME AND CHANGES IN RETAINED EARNINGS
  346. Reporting the Results of Operations
  347. Developing Predictive Information
  348. Reporting Irregular Items: An Illustration
  349. Continuing Operations
  350. Discontinued Operations
  351. Extraordinary Items
  352. Earnings per Share (EPS)
  353. Financial Analysis and Decision Making
  354. Other Transactions Affecting Retained Earnings
  355. Cash Dividends
  356. Dividend Dates
  357. Liquidating Dividends
  358. Stock Dividends
  359. Statement of Retained Earnings
  360. Prior Period Adjustments
  361. Comprehensive Income
  362. Statement of Stockholders’ Equity
  363. Stockholders’ Equity Section of the Balance Sheet
  364. Ethics, Fraud, & Corporate Governance
  365. Concluding Remarks
  366. End-of-Chapter Review
  367. Assignment Material Discussion Questions
  368. CHAPTER 13. STATEMENT OF CASH FLOWS
  369. Statement of Cash Flows
  370. Purposes of the Statement
  371. Example of a Statement of Cash Flows
  372. Classification of Cash Flows
  373. Preparing a Statement of Cash Flows
  374. Operating Activities
  375. Investing Activities
  376. Financing Activities
  377. Cash and Cash Equivalents
  378. Cash Flows from Operating Activities
  379. Cash Payments for Merchandise and for Expenses
  380. Cash Flows from Investing Activities
  381. Cash Flows from Financing Activities
  382. Relationship between the Statement of Cash Flows and the Balance Sheet
  383. Reporting Operating Cash Flows by the Indirect Method
  384. Reconciling Net Income with Net Cash Flows
  385. The Indirect Method: A Summary
  386. Indirect Method May Be Required in a Supplementary Schedule
  387. The Statement of Cash Flows: A Second Look
  388. Financial Analysis and Decision Making
  389. Managing Cash Flows
  390. Budgeting: The Primary Cash Management Tool
  391. What Priority Should Managers Give to Increasing Net Cash Flows?
  392. Some Strategies for Permanent Improvements in Cash Flow
  393. Ethics, Fraud, & Corporate Governance
  394. A Worksheet for Preparing a Statement of Cash Flows
  395. Data for an Illustration
  396. The Worksheet
  397. Entry
  398. Concluding Remarks
  399. End-of-Chapter Review
  400. Assignment Material Discussion Questions
  401. CHAPTER 14. FINANCIAL STATEMENT ANALYSIS
  402. Financial Statements Are Designed for Analysis
  403. Tools of Analysis
  404. Dollar and Percentage Changes
  405. Trend Percentages
  406. Component Percentages
  407. Ratios
  408. Standards of Comparison
  409. Quality of Earnings
  410. Quality of Assets and the Relative Amount of Debt
  411. Measures of Liquidity and Credit Risk
  412. A Classified Balance Sheet
  413. Working Capital
  414. Current Ratio
  415. Quick Ratio
  416. Debt Ratio
  417. Evaluating Financial Ratios
  418. Liquidity, Credit Risk, and the Law
  419. Measures of Profitability
  420. Classifications in the Income Statement
  421. Multiple-Step Income Statements
  422. Earnings per Share
  423. Price-Earnings Ratio
  424. Single-Step Income Statements
  425. Evaluating the Adequacy of Net Income
  426. Return on Investment (ROI)
  427. Return on Assets (ROA)
  428. Return on Equity (ROE)
  429. Comprehensive Illustration: Seacliff Company
  430. Analysis by Common Stockholders
  431. Return on Investment (ROI)
  432. Leverage
  433. Analysis by Long-Term Creditors
  434. Analysis by Short-Term Creditors
  435. Cash Flow Analysis
  436. Usefulness of Notes to Financial Statements
  437. International Financial Reporting Standards
  438. Summary of Analytical Measurements
  439. Ethics, Fraud, & Corporate Governance
  440. Concluding Remarks
  441. End-of-Chapter Review
  442. Assignment Material Discussion Questions
  443. COMPREHENSIVE PROBLEM 4: Home Depot, Inc.
  444. CHAPTER 15. GLOBAL BUSINESS AND ACCOUNTING
  445. Globalization
  446. Environmental Forces Shaping Globalization
  447. Political and Legal Systems
  448. Economic Systems
  449. Culture
  450. Technology and Infrastructure
  451. Harmonization of Financial Reporting Standards
  452. International Financial Reporting Standards: Adoption or Convergence
  453. Foreign Currencies and Exchange Rates
  454. Exchange Rates
  455. Accounting for Transactions with Foreign Companies
  456. Currency Fluctuations—Who Wins and Who Loses?
  457. Consolidated Financial Statements That Include Foreign Subsidiaries
  458. Global Sourcing
  459. Foreign Corrupt Practices Act
  460. Ethics, Fraud, & Corporate Governance
  461. Concluding Remarks
  462. End-of-Chapter Review
  463. Assignment Material Discussion Questions
  464. CHAPTER 16. MANAGEMENT ACCOUNTING: A BUSINESS PARTNER
  465. Management Accounting: Basic Framework
  466. Management Accounting’s Role in Assigning Decision-Making Authority
  467. Management Accounting’s Role in Decision Making
  468. Management Accounting’s Role in Performance Evaluation and Rewards
  469. Accounting Systems: A Business Partner
  470. Accounting for Manufacturing Operations
  471. Classifications of Manufacturing Costs
  472. Product Costs versus Period Costs
  473. Ethics, Fraud, & Corporate Governance
  474. Product Costs and the Matching Principle
  475. Inventories of a Manufacturing Business
  476. The Flow of Costs Parallels the Flow of Physical Goods
  477. Accounting for Manufacturing Costs: An Illustration
  478. Direct Materials
  479. Direct Labor
  480. Manufacturing Overhead
  481. Direct and Indirect Manufacturing Costs
  482. Work in Process Inventory, Finished Goods Inventory, and the Cost of Goods Sold
  483. The Need for Per-Unit Cost Data
  484. Determining the Cost of Finished Goods Manufactured
  485. Financial Statements of a Manufacturing Company
  486. Concluding Remarks
  487. End-of-Chapter Review
  488. Assignment Material Discussion Questions
  489. CHAPTER 17. JOB ORDER COST SYSTEMS AND OVERHEAD ALLOCATIONS
  490. Cost Accounting Systems
  491. Job Order Cost Systems and the Creation of Goods and Services
  492. Overhead Application Rates
  493. What “Drives” Overhead Costs?
  494. Job Order Costing
  495. The Job Cost Sheet
  496. Flow of Costs in Job Costing: An Illustration
  497. Accounting for Direct Materials
  498. Accounting for Direct Labor Costs
  499. Accounting for Overhead Costs
  500. Accounting for Completed Jobs
  501. Job Order Costing in Service Industries
  502. Activity-Based Costing (ABC)
  503. ABC versus a Single Application Rate: A Comparison
  504. Stage 1: Separate Activity Cost Pools
  505. Stage 2: Allocate Activity Cost Pools to the Products
  506. Determining Unit Costs Using ABC
  507. The Trend toward More Informative Cost Accounting Systems
  508. Ethics, Fraud, & Corporate Governance
  509. Concluding Remarks
  510. End-of-Chapter Review
  511. Assignment Material Discussion Questions
  512. CHAPTER 18. PROCESS COSTING
  513. Production of Goods and Services and Costing Systems
  514. Process Costing
  515. Tracking the Physical Flow and Related Production Costs
  516. Process Costing and Equivalent Units
  517. Cost per Equivalent Unit
  518. Tracking Costs Using a Process Costing Production Report
  519. Evaluating Departmental Efficiency
  520. Ethics, Fraud, & Corporate Governance
  521. Concluding Remarks
  522. End-of-Chapter Review
  523. Assignment Material Discussion Questions
  524. CHAPTER 19. COSTING AND THE VALUE CHAIN
  525. The Value Chain
  526. International Financial Reporting Standards and the Value Chain
  527. Value- and Non-Value-Added Activities
  528. Activity-Based Management
  529. Activity-Based Management across the Value Chain
  530. ABC: A Subset of Activity-Based Management
  531. The Target Costing Process
  532. Components of the Target Costing Process
  533. Target Costing: An Illustration
  534. Characteristics of the Target Costing Process
  535. Just-in-Time Inventory Procedures
  536. JIT, Supplier Relationships, and Product Quality
  537. Measures of Efficiency in a JIT System
  538. Total Quality Management and the Value Chain
  539. Components of the Cost of Quality
  540. Measuring the Cost of Quality
  541. Productivity and Quality
  542. Ethics, Fraud, & Corporate Governance
  543. Concluding Remarks
  544. End-of-Chapter Review
  545. Assignment Material Discussion Questions
  546. CHAPTER 20. COST-VOLUME-PROFIT ANALYSIS
  547. Cost-Volume Relationships
  548. Fixed Costs (and Fixed Expenses)
  549. Cost-Volume Relationships: A Graphic Analysis
  550. The Behavior of Per-Unit Costs
  551. Economies of Scale
  552. Additional Cost Behavior Patterns
  553. Cost Behavior and Operating Income
  554. Cost-Volume-Profit Analysis: An Illustration
  555. Preparing and Using a Cost-Volume-Profit Graph
  556. Contribution Margin: A Key Relationship
  557. How Many Units Must We Sell?
  558. How Many Dollars in Sales Must We Generate?
  559. What Is Our Margin of Safety?
  560. What Change in Operating Income Do We Anticipate?
  561. Business Applications of CVP
  562. Additional Considerations in CVP
  563. CVP Analysis When a Company Sells Many Products
  564. Determining Semivariable Cost Elements: The High-Low Method
  565. Assumptions Underlying Cost-Volume-Profit Analysis
  566. Summary of Basic Cost-Volume-Profit Relationships
  567. Ethics, Fraud, & Corporate Governance
  568. Concluding Remarks
  569. End-of-Chapter Review
  570. Assignment Material Discussion Questions
  571. CHAPTER 21. INCREMENTAL ANALYSIS
  572. The Challenge of Changing Markets
  573. The Concept of Relevant Cost Information
  574. Relevant Information in Business Decisions
  575. International Financial Reporting Standards and Relevant Costs
  576. A Simple Illustration of Relevant Costs
  577. Opportunity Costs
  578. Sunk Costs versus Out-of-Pocket Costs
  579. Incremental Analysis in Common Business Decisions
  580. Special Order Decisions
  581. Production Constraint Decisions
  582. Make or Buy Decisions
  583. Sell, Scrap, or Rebuild Decisions
  584. Joint Product Decisions
  585. Ethics, Fraud, & Corporate Governance
  586. Concluding Remarks
  587. End-of-Chapter Review
  588. Assignment Material Discussion Questions
  589. COMPREHENSIVE PROBLEM 5: The Gilster Company
  590. CHAPTER 22. RESPONSIBILITY ACCOUNTING AND TRANSFER PRICING
  591. Responsibility Centers
  592. The Need for Information about Responsibility Center Performance
  593. Cost Centers, Profit Centers, and Investment Centers
  594. Responsibility Accounting Systems
  595. Responsibility Accounting: An Illustration
  596. Assigning Revenue and Costs to Responsibility Centers
  597. Variable Costs
  598. Contribution Margin
  599. Fixed Costs
  600. Traceable Fixed Costs
  601. Common Fixed Costs
  602. Responsibility Margin
  603. When Is a Responsibility Center “Unprofitable”?
  604. Evaluating Responsibility Center Managers
  605. Arguments against Allocating Common Fixed Costs to Business Centers
  606. Transfer Prices
  607. Nonfinancial Objectives and Information
  608. Ethics, Fraud, & Corporate Governance
  609. Responsibility Center Reporting in Financial Statements
  610. International Financial Reporting Standards and Responsibility Center Reporting
  611. Concluding Remarks
  612. End-of-Chapter Review
  613. Assignment Material Discussion Questions
  614. CHAPTER 23. OPERATIONAL BUDGETING
  615. Profit Rich, Yet Cash Poor
  616. Operating Cash Flows: The Lifeblood of Survival
  617. Budgeting: The Basis for Planning and Control
  618. Benefits Derived from Budgeting
  619. Establishing Budgeted Amounts
  620. The Budget Period
  621. The Master Budget: A Package of Related Budgets
  622. Steps in Preparing a Master Budget
  623. Preparing the Master Budget: An Illustration
  624. Operating Budget Estimates
  625. Budgeted Income Statement
  626. Cash Budget Estimates
  627. The Cash Budget
  628. Budgeted Balance Sheets
  629. Using Budgets Effectively
  630. Flexible Budgeting
  631. Ethics, Fraud, & Corporate Governance
  632. Concluding Remarks
  633. End-of-Chapter Review
  634. Assignment Material Discussion Questions
  635. CHAPTER 24. STANDARD COST SYSTEMS
  636. Standard Cost Systems
  637. Establishing and Revising Standard Costs
  638. Direct Materials Standards
  639. Direct Labor Standards
  640. Manufacturing Overhead Standards
  641. Standard Costs and Variance Analysis: An Illustration
  642. Materials Price and Quantity Variances
  643. Labor Rate and Efficiency Variances
  644. Manufacturing Overhead Variances
  645. Valuation of Finished Goods
  646. Evaluating Cost Variances from Different Perspectives
  647. A Final Note: JIT Systems and Variance Analysis
  648. Ethics, Fraud, & Corporate Governance
  649. Concluding Remarks
  650. End-of-Chapter Review
  651. Assignment Material Discussion Questions
  652. CHAPTER 25. REWARDING BUSINESS PERFORMANCE
  653. Motivation and Aligning Goals and Objectives
  654. Communicating Goals and Objectives
  655. Accounting Information and Feedback about Goal Achievement
  656. Rewarding Goal Achievement
  657. The DuPont System
  658. Return on Investment
  659. The Components of Return on Investment
  660. Return on Sales
  661. Capital Turnover
  662. Criticisms of ROI
  663. The Short Horizon Problem
  664. Failing to Undertake Profitable Investments
  665. Measurement Problems
  666. Residual Income and Economic Value Added
  667. Residual Income
  668. Economic Value Added
  669. The Balanced Scorecard
  670. The Financial Perspective
  671. The Customer Perspective
  672. The Business Process Perspective
  673. The Learning and Growth Perspective
  674. Difficulties with the Balanced Scorecard
  675. Management Compensation
  676. Components of Management Compensation
  677. International Financial Reporting Standards and Management Compensation
  678. Design Choices for Management Compensation
  679. Goals and Rewards in Life
  680. Ethics, Fraud, & Corporate Governance
  681. Concluding Remarks
  682. End-of-Chapter Review
  683. Assignment Material Discussion Questions
  684. COMPREHENSIVE PROBLEM 6: Utease Corporation
  685. CHAPTER 26. CAPITAL BUDGETING
  686. Capital Investment Decisions
  687. Financial and Nonfinancial Considerations
  688. Evaluating Capital Investment Proposals: An Illustration
  689. Payback Period
  690. Return on Average Investment
  691. Discounting Future Cash Flows
  692. Replacing Assets
  693. Behavioral Considerations in Capital Budgeting
  694. Concluding Remarks
  695. A Comment from the Authors
  696. Ethics, Fraud, & Corporate Governance
  697. End-of-Chapter Review
  698. Assignment Material Discussion Questions
  699. APPENDIX A. HOME DEPOT 2012 FINANCIAL STATEMENTS
  700. APPENDIX B. THE TIME VALUE OF MONEY: FUTURE AMOUNTS AND PRESENT VALUES
  701. The Concept
  702. Relationships between Present Values and Future Amounts
  703. Compound Interest
  704. Applications of the Time Value of Money Concept
  705. Future Amounts
  706. The Tables Approach
  707. The Future Amount of an Annuity
  708. Interest Periods of Less Than One Year
  709. Present Values
  710. Using Present Value Tables
  711. What Is the Appropriate Discount Rate?
  712. The Present Value of an Annuity
  713. Discount Periods of Less Than One Year
  714. Valuation of Financial Instruments
  715. Interest-Bearing Receivables and Payables
  716. “Non-Interest-Bearing” Notes
  717. Market Prices of Bonds
  718. Capital Leases
  719. Obligations for Postretirement Benefits
  720. Assignment Material Discussion Questions
  721. APPENDIX C. FORMS OF BUSINESS ORGANIZATION
  722. Importance of Business Form
  723. Sole Proprietorships
  724. The Concept of the Separate Business Entity
  725. Characteristics of a Sole Proprietorship
  726. Unlimited Personal Liability
  727. Accounting Practices of Sole Proprietorships
  728. Evaluating the Financial Statements of a Proprietorship
  729. Partnerships
  730. General Partnerships
  731. Partnerships That Limit Personal Liability
  732. Accounting Practices of Partnerships
  733. Evaluating the Financial Statements of a Partnership
  734. Corporations
  735. What Is a Corporation?
  736. Stockholders’ Liability for Debts of a Corporation
  737. What Types of Businesses Choose the Corporate Form of Organization?
  738. Accounting for Corporate Income Taxes
  739. Salaries Paid to Owners
  740. Owners’ Equity in a Corporate Balance Sheet
  741. The Issuance of Capital Stock
  742. Retained Earnings
  743. Accounting for Dividends
  744. Closing Entries and the Statement of Retained Earnings
  745. Evaluating the Financial Statements of a Corporation
  746. The Concept—and the Problem—of “Double Taxation”
  747. S Corporations
  748. Selecting an Appropriate Form of Business Organization
  749. Incorporating an Established Business
  750. Supplemental Topic: Partnership Accounting—A Closer Look
  751. Opening the Accounts of a New Partnership
  752. Allocating Partnership Net Income among the Partners
  753. Assignment Material Discussion Questions

 

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