This is completed downloadable of Test Bank for Financial and Managerial Accounting for MBAs 4th Edition Easton.

Product details:

• ISBN-10 ‏ : ‎ 1618531026
• ISBN-13 ‏ : ‎ 978-1618531025
• Author: Easton

Our main goal in writing this book was to satisfy the needs of today’s business manager by creating a contemporary, engaging, and user-oriented textbook. This book is the product of extensive market research including focus groups, market surveys, class tests, manuscript reviews, and interviews with faculty from across the country. We are grateful to the students and faculty who provided us with useful feedback during the preparation of this book.

Table Of Contents:

1 Accounting in Action 1-1

Knowing the Numbers: Columbia Sportswear 1-1

Accounting Activities and Users 1-3

Three Activities 1-3

Who Uses Accounting Data 1-4

The Building Blocks of Accounting 1-6

Ethics in Financial Reporting 1-6

Generally Accepted Accounting Principles 1-8

Measurement Principles 1-8

Assumptions 1-9

The Accounting Equation 1-11

Assets 1-11

Liabilities 1-12

Stockholders’ Equity 1-12

Analyzing Business Transactions 1-13

Accounting Transactions 1-14

Transaction Analysis 1-15

Summary of Transactions 1-19

The Financial Statements 1-21

Income Statement 1-21

Retained Earnings Statement 1-23

Balance Sheet 1-23

Statement of Cash Flows 1-23

Appendix 1A: Career Opportunities in Accounting 1-25

Public Accounting 1-25

Private Accounting 1-25

Governmental Accounting 1-26

Forensic Accounting 1-26

“Show Me the Money” 1-26

2 The Recording Process 2-1

Accidents Happen: MF Global Holdings 2-1

Accounts, Debits, and Credits 2-3

Debits and Credits 2-3

Stockholders’ Equity Relationships 2-7

Summary of Debit/Credit Rules 2-7

The Journal 2-8

The Recording Process 2-8

The Journal 2-9

The Ledger and Posting 2-11

The Ledger 2-11

Posting 2-12

Chart of Accounts 2-13

The Recording Process Illustrated 2-14

Summary Illustration of Journalizing and Posting 2-20

The Trial Balance 2-22

Limitations of a Trial Balance 2-23

Locating Errors 2-23

Dollar Signs and Underlining 2-23

3 Adjusting the Accounts 3-1

Keeping Track of Groupons: Groupon 3-1

Accrual-Basis Accounting and Adjusting Entries 3-2

Fiscal and Calendar Years 3-3

Accrual- versus Cash-Basis Accounting 3-3

Recognizing Revenues and Expenses 3-3

The Need for Adjusting Entries 3-5

Types of Adjusting Entries 3-6

Adjusting Entries for Deferrals 3-7

Prepaid Expenses 3-7

Unearned Revenues 3-11

Adjusting Entries for Accruals 3-14

Accrued Revenues 3-14

Accrued Expenses 3-15

Summary of Basic Relationships 3-18

Adjusted Trial Balance and Financial Statements 3-21

Preparing the Adjusted Trial Balance 3-22

Preparing Financial Statements 3-22

Appendix 3A: Adjusting Entries for the Alternative Treatment of Deferrals 3-25

Prepaid Expenses 3-26

Unearned Revenues 3-27

Summary of Additional Adjustment Relationships 3-28

Appendix 3B: Financial Reporting Concepts 3-28

Qualities of Useful Information 3-28

Assumptions in Financial Reporting 3-29

Principles in Financial Reporting 3-29

Cost Constraint 3-31

4 Completing the Accounting Cycle 4-1

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