{"product_id":"financial-accounting-with-international-financial-reporting-standards","title":"Financial Accounting with International Financial Reporting Standards","description":"\u003cp\u003e\u003cb\u003e1 Accounting in Action 1-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eKnowing the Numbers 1-1\u003c\/p\u003e \u003cp\u003e1.1 Accounting Activities and Users 1-3\u003c\/p\u003e \u003cp\u003eWho Uses Accounting Data 1-4\u003c\/p\u003e \u003cp\u003eData Analytics 1-5\u003c\/p\u003e \u003cp\u003e1.2 The Building Blocks of Accounting 1-7\u003c\/p\u003e \u003cp\u003eEthics in Financial Reporting 1-7\u003c\/p\u003e \u003cp\u003eAccounting Standards 1-8\u003c\/p\u003e \u003cp\u003eMeasurement Principles 1-9\u003c\/p\u003e \u003cp\u003eAssumptions 1-9\u003c\/p\u003e \u003cp\u003e1.3 The Accounting Equation 1-12\u003c\/p\u003e \u003cp\u003eAssets 1-12\u003c\/p\u003e \u003cp\u003eLiabilities 1-13\u003c\/p\u003e \u003cp\u003eEquity 1-13\u003c\/p\u003e \u003cp\u003e1.4 Analyzing Business Transactions 1-14\u003c\/p\u003e \u003cp\u003eAccounting Transactions 1-15\u003c\/p\u003e \u003cp\u003eTransaction Analysis 1-16\u003c\/p\u003e \u003cp\u003eSummary of Transactions 1-21\u003c\/p\u003e \u003cp\u003e1.5 Financial Statements 1-22\u003c\/p\u003e \u003cp\u003eIncome Statement 1-24\u003c\/p\u003e \u003cp\u003eRetained Earnings Statement 1-24\u003c\/p\u003e \u003cp\u003eStatement of Financial Position 1-24\u003c\/p\u003e \u003cp\u003eStatement of Cash Flows 1-25\u003c\/p\u003e \u003cp\u003eComprehensive Income Statement 1-25\u003c\/p\u003e \u003cp\u003eAppendix 1A: Career Opportunities in Accounting 1-27\u003c\/p\u003e \u003cp\u003ePublic Accounting 1-27\u003c\/p\u003e \u003cp\u003ePrivate Accounting 1-28\u003c\/p\u003e \u003cp\u003eGovernmental Accounting 1-28\u003c\/p\u003e \u003cp\u003eForensic Accounting 1-28\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 1-48\u003c\/p\u003e \u003cp\u003e\u003cb\u003e2 The Recording Process 2-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAccidents Happen: Bank of Taiwan 2-1\u003c\/p\u003e \u003cp\u003e2.1 Accounts, Debits, and Credits 2-2\u003c\/p\u003e \u003cp\u003eThe Account 2-2\u003c\/p\u003e \u003cp\u003eDebits and Credits 2-3\u003c\/p\u003e \u003cp\u003eEquity Relationships 2-7\u003c\/p\u003e \u003cp\u003eSummary of Debit\/Credit Rules 2-7\u003c\/p\u003e \u003cp\u003e2.2 The Journal 2-8\u003c\/p\u003e \u003cp\u003eThe Recording Process 2-8\u003c\/p\u003e \u003cp\u003eThe Journal 2-9\u003c\/p\u003e \u003cp\u003e2.3 The Ledger and Posting 2-11\u003c\/p\u003e \u003cp\u003eThe Ledger 2-11\u003c\/p\u003e \u003cp\u003ePosting 2-13\u003c\/p\u003e \u003cp\u003eChart of Accounts 2-14\u003c\/p\u003e \u003cp\u003eThe Recording Process Illustrated 2-14\u003c\/p\u003e \u003cp\u003eSummary Illustration of Journalizing and Posting 2-20\u003c\/p\u003e \u003cp\u003e2.4 The Trial Balance 2-22\u003c\/p\u003e \u003cp\u003eLimitations of a Trial Balance 2-23\u003c\/p\u003e \u003cp\u003eLocating Errors 2-23\u003c\/p\u003e \u003cp\u003eCurrency Signs and Underlining 2-23\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 2-47\u003c\/p\u003e \u003cp\u003e\u003cb\u003e3 Adjusting the Accounts 3-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhat Was Your Profit? 3-1\u003c\/p\u003e \u003cp\u003e3.1 Accrual-Basis Accounting and Adjusting Entries 3-2\u003c\/p\u003e \u003cp\u003eFiscal and Calendar Years 3-3\u003c\/p\u003e \u003cp\u003eAccrual- versus Cash-Basis Accounting 3-3\u003c\/p\u003e \u003cp\u003eRecognizing Revenues and Expenses 3-3\u003c\/p\u003e \u003cp\u003eThe Need for Adjusting Entries 3-6\u003c\/p\u003e \u003cp\u003eTypes of Adjusting Entries 3-6\u003c\/p\u003e \u003cp\u003e3.2 Adjusting Entries for Deferrals 3-7\u003c\/p\u003e \u003cp\u003ePrepaid Expenses 3-7\u003c\/p\u003e \u003cp\u003eUnearned Revenues 3-11\u003c\/p\u003e \u003cp\u003e3.3 Adjusting Entries for Accruals 3-14\u003c\/p\u003e \u003cp\u003eAccrued Revenues 3-14\u003c\/p\u003e \u003cp\u003eAccrued Expenses 3-16\u003c\/p\u003e \u003cp\u003eSummary of Basic Relationships 3-19\u003c\/p\u003e \u003cp\u003e3.4 Adjusted Trial Balance and Financial Statements 3-22\u003c\/p\u003e \u003cp\u003ePreparing the Adjusted Trial Balance 3-23\u003c\/p\u003e \u003cp\u003ePreparing Financial Statements 3-23\u003c\/p\u003e \u003cp\u003eAppendix 3A: Alternative Treatment of Deferrals 3-26\u003c\/p\u003e \u003cp\u003ePrepaid Expenses 3-27\u003c\/p\u003e \u003cp\u003eUnearned Revenues 3-28\u003c\/p\u003e \u003cp\u003eSummary of Additional Adjustment Relationships 3-29\u003c\/p\u003e \u003cp\u003eAppendix 3B: Financial Reporting Concepts 3-30\u003c\/p\u003e \u003cp\u003eQualities of Useful Information 3-30\u003c\/p\u003e \u003cp\u003eAssumptions in Financial Reporting 3-31\u003c\/p\u003e \u003cp\u003ePrinciples in Financial Reporting 3-31\u003c\/p\u003e \u003cp\u003eCost Constraint 3-32\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 3-58\u003c\/p\u003e \u003cp\u003e\u003cb\u003e4 Completing the Accounting Cycle 4-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSpeaking the Same Language: IASB 4-1\u003c\/p\u003e \u003cp\u003e4.1 The Worksheet 4-3\u003c\/p\u003e \u003cp\u003eSteps in Preparing a Worksheet 4-3\u003c\/p\u003e \u003cp\u003ePreparing Financial Statements from a Worksheet 4-11\u003c\/p\u003e \u003cp\u003ePreparing Adjusting Entries from a Worksheet 4-12\u003c\/p\u003e \u003cp\u003e4.2 Closing the Books 4-13\u003c\/p\u003e \u003cp\u003ePreparing Closing Entries 4-13\u003c\/p\u003e \u003cp\u003ePosting Closing Entries 4-15\u003c\/p\u003e \u003cp\u003ePreparing a Post-Closing Trial Balance 4-17\u003c\/p\u003e \u003cp\u003e4.3 The Accounting Cycle and Correcting Entries 4-20\u003c\/p\u003e \u003cp\u003eSummary of the Accounting Cycle 4-20\u003c\/p\u003e \u003cp\u003eReversing Entries—An Optional Step 4-20\u003c\/p\u003e \u003cp\u003eCorrecting Entries—An Avoidable Step 4-20\u003c\/p\u003e \u003cp\u003e4.4 Classified Statement of Financial Position 4-24\u003c\/p\u003e \u003cp\u003eIntangible Assets 4-25\u003c\/p\u003e \u003cp\u003eProperty, Plant, and Equipment 4-26\u003c\/p\u003e \u003cp\u003eLong-Term Investments 4-26\u003c\/p\u003e \u003cp\u003eCurrent Assets 4-26\u003c\/p\u003e \u003cp\u003eEquity 4-27\u003c\/p\u003e \u003cp\u003eNon-Current Liabilities 4-27\u003c\/p\u003e \u003cp\u003eCurrent Liabilities 4-28\u003c\/p\u003e \u003cp\u003eAppendix 4A: Reversing Entries 4-30\u003c\/p\u003e \u003cp\u003eReversing Entries Example 4-30\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 4-59\u003c\/p\u003e \u003cp\u003e\u003cb\u003e5 Accounting for Merchandise Operations 5-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWho Doesn’t Shop?: Carrefour 5-1\u003c\/p\u003e \u003cp\u003e5.1 Merchandising Operations and Inventory Systems 5-3\u003c\/p\u003e \u003cp\u003eOperating Cycles 5-3\u003c\/p\u003e \u003cp\u003eFlow of Costs 5-4\u003c\/p\u003e \u003cp\u003e5.2 Recording Purchases Under a Perpetual System 5-7\u003c\/p\u003e \u003cp\u003eFreight Costs 5-8\u003c\/p\u003e \u003cp\u003ePurchase Returns and Allowances 5-9\u003c\/p\u003e \u003cp\u003ePurchase Discounts 5-10\u003c\/p\u003e \u003cp\u003eSummary of Purchasing Transactions 5-11\u003c\/p\u003e \u003cp\u003e5.3 Recording Sales Under a Perpetual System 5-11\u003c\/p\u003e \u003cp\u003eSales Returns and Allowances 5-13\u003c\/p\u003e \u003cp\u003eSales Discounts 5-14\u003c\/p\u003e \u003cp\u003eData Analytics and Credit Sales 5-15\u003c\/p\u003e \u003cp\u003e5.4 The Accounting Cycle for a Merchandising Company 5-16\u003c\/p\u003e \u003cp\u003eAdjusting Entries 5-16\u003c\/p\u003e \u003cp\u003eClosing Entries 5-17\u003c\/p\u003e \u003cp\u003eSummary of Merchandising Entries 5-17\u003c\/p\u003e \u003cp\u003e5.5 Financial Statements for a Merchandiser 5-19\u003c\/p\u003e \u003cp\u003eIncome Statement 5-19\u003c\/p\u003e \u003cp\u003eClassified Statement of Financial Position 5-23\u003c\/p\u003e \u003cp\u003eAppendix 5A: Worksheet for a Merchandising Company 5-25\u003c\/p\u003e \u003cp\u003eUsing a Worksheet 5-25\u003c\/p\u003e \u003cp\u003eAppendix 5B: Periodic Inventory System 5-26\u003c\/p\u003e \u003cp\u003eDetermining Cost of Goods Sold Under a Periodic System 5-27\u003c\/p\u003e \u003cp\u003eRecording Merchandise Transactions 5-28\u003c\/p\u003e \u003cp\u003eRecording Purchases of Merchandise 5-28\u003c\/p\u003e \u003cp\u003eRecording Sales of Merchandise 5-29\u003c\/p\u003e \u003cp\u003eJournalizing and Posting Closing Entries 5-29\u003c\/p\u003e \u003cp\u003eUsing a Worksheet 5-31\u003c\/p\u003e \u003cp\u003eAppendix 5C: Adjusting Entries for Credit Sales with Returns and Allowances 5-33\u003c\/p\u003e \u003cp\u003eData Analytics in Action 5-54\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 5-58\u003c\/p\u003e \u003cp\u003e\u003cb\u003e6 Inventories 6-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e“Where Is That Spare Bulldozer Blade?”:\u003c\/p\u003e \u003cp\u003eKomatsu 6-1\u003c\/p\u003e \u003cp\u003e6.1 Classifying and Determining Inventory 6-2\u003c\/p\u003e \u003cp\u003eClassifying Inventory 6-2\u003c\/p\u003e \u003cp\u003eDetermining Inventory Quantities 6-4\u003c\/p\u003e \u003cp\u003e6.2 Inventory Methods and Financial Effects 6-7\u003c\/p\u003e \u003cp\u003eSpecific Identification 6-7\u003c\/p\u003e \u003cp\u003eCost Flow Assumptions 6-8\u003c\/p\u003e \u003cp\u003eFinancial Statement and Tax Effects of Cost Flow Methods 6-11\u003c\/p\u003e \u003cp\u003eUsing Inventory Cost Flow Methods Consistently 6-13\u003c\/p\u003e \u003cp\u003e6.3 Effects of Inventory Errors 6-14\u003c\/p\u003e \u003cp\u003eIncome Statement Effects 6-14\u003c\/p\u003e \u003cp\u003eStatement of Financial Position Effects 6-15\u003c\/p\u003e \u003cp\u003e6.4 Inventory Statement Presentation and Analysis 6-16\u003c\/p\u003e \u003cp\u003ePresentation 6-16\u003c\/p\u003e \u003cp\u003eLower of Cost or Net Realizable Value 6-16\u003c\/p\u003e \u003cp\u003eFinancial Analysis and Data Analytics 6-17\u003c\/p\u003e \u003cp\u003eAppendix 6A: Inventory Cost Flow Methods in Perpetual Inventory Systems 6-21\u003c\/p\u003e \u003cp\u003eFirst-In, First-Out (FIFO) 6-21\u003c\/p\u003e \u003cp\u003eAverage-Cost 6-22\u003c\/p\u003e \u003cp\u003eAppendix 6B: Estimating Inventories 6-23\u003c\/p\u003e \u003cp\u003eGross Profit Method 6-23\u003c\/p\u003e \u003cp\u003eRetail Inventory Method 6-24\u003c\/p\u003e \u003cp\u003eAppendix 6C: LIFO Inventory Method 6-25\u003c\/p\u003e \u003cp\u003eData Analytics in Action 6-47\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 6-50\u003c\/p\u003e \u003cp\u003e\u003cb\u003e7 Fraud, Internal Control, and Cash 7-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eMinding the Money at Nick’s: Nick’s Steakhouse and Pizza 7-1\u003c\/p\u003e \u003cp\u003e7.1 Fraud and Internal Control 7-2\u003c\/p\u003e \u003cp\u003eFraud 7-3\u003c\/p\u003e \u003cp\u003eInternal Control 7-3\u003c\/p\u003e \u003cp\u003ePrinciples of Internal Control Activities 7-4\u003c\/p\u003e \u003cp\u003eData Analytics and Internal Controls 7-10\u003c\/p\u003e \u003cp\u003eLimitations of Internal Control 7-10\u003c\/p\u003e \u003cp\u003e7.2 Cash Controls 7-11\u003c\/p\u003e \u003cp\u003eCash Receipts Controls 7-11\u003c\/p\u003e \u003cp\u003eCash Disbursements Controls 7-14\u003c\/p\u003e \u003cp\u003ePetty Cash Fund 7-16\u003c\/p\u003e \u003cp\u003e7.3 Control Features of a Bank Account 7-19\u003c\/p\u003e \u003cp\u003eMaking Bank Deposits 7-19\u003c\/p\u003e \u003cp\u003eWriting Checks 7-20\u003c\/p\u003e \u003cp\u003eElectronic Banking 7-21\u003c\/p\u003e \u003cp\u003eBank Statements 7-21\u003c\/p\u003e \u003cp\u003eReconciling the Bank Account 7-22\u003c\/p\u003e \u003cp\u003e7.4 Reporting Cash 7-27\u003c\/p\u003e \u003cp\u003eCash Equivalents 7-27\u003c\/p\u003e \u003cp\u003eRestricted Cash 7-28\u003c\/p\u003e \u003cp\u003eData Analytics in Action 7-46\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 7-49\u003c\/p\u003e \u003cp\u003eAppendix 9A: Exchange of Plant Assets 9-26\u003c\/p\u003e \u003cp\u003eLoss Treatment 9-27\u003c\/p\u003e \u003cp\u003eGain Treatment 9-27\u003c\/p\u003e \u003cp\u003eData Analytics in Action 9-47\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 9-50\u003c\/p\u003e \u003cp\u003e\u003cb\u003e8 Accounting for Receivables 8-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAre You Going to Pay Me—or Not?: BNP Paribas 8-1\u003c\/p\u003e \u003cp\u003e8.1 Recognition of Accounts Receivable 8-2\u003c\/p\u003e \u003cp\u003eTypes of Receivables 8-3\u003c\/p\u003e \u003cp\u003eRecognizing Accounts Receivable 8-3\u003c\/p\u003e \u003cp\u003e8.2 Valuation and Disposition of Accounts Receivable 8-5\u003c\/p\u003e \u003cp\u003eValuing Accounts Receivable 8-5\u003c\/p\u003e \u003cp\u003eDisposing of Accounts Receivable 8-12\u003c\/p\u003e \u003cp\u003e8.3 Notes Receivable 8-15\u003c\/p\u003e \u003cp\u003eDetermining the Maturity Date 8-16\u003c\/p\u003e \u003cp\u003eComputing Interest 8-16\u003c\/p\u003e \u003cp\u003eRecognizing Notes Receivable 8-17\u003c\/p\u003e \u003cp\u003eValuing Notes Receivable 8-17\u003c\/p\u003e \u003cp\u003eDisposing of Notes Receivable 8-17\u003c\/p\u003e \u003cp\u003e8.4 Presentation and Analysis 8-20\u003c\/p\u003e \u003cp\u003ePresentation 8-20\u003c\/p\u003e \u003cp\u003eAnalysis 8-20\u003c\/p\u003e \u003cp\u003eData Analytics and Receivables Management 8-21\u003c\/p\u003e \u003cp\u003eData Analytics in Action 8-38\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 8-41\u003c\/p\u003e \u003cp\u003e\u003cb\u003e9 Plant Assets, Natural Resources, and Intangible Assets 9-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHow Much for a Ride to the Beach?: Rent-A-Wreck 9-1\u003c\/p\u003e \u003cp\u003e9.1 Plant Asset Expenditures 9-2\u003c\/p\u003e \u003cp\u003eDetermining the Cost of Plant Assets 9-3\u003c\/p\u003e \u003cp\u003eExpenditures During Useful Life 9-6\u003c\/p\u003e \u003cp\u003e9.2 Depreciation Methods 9-7\u003c\/p\u003e \u003cp\u003eFactors in Computing Depreciation 9-8\u003c\/p\u003e \u003cp\u003eDepreciation Methods 9-9\u003c\/p\u003e \u003cp\u003eComponent Depreciation 9-13\u003c\/p\u003e \u003cp\u003eDepreciation and Income Taxes 9-14\u003c\/p\u003e \u003cp\u003eRevaluation of Plant Assets 9-14\u003c\/p\u003e \u003cp\u003eRevising Periodic Depreciation 9-15\u003c\/p\u003e \u003cp\u003e9.3 Plant Asset Disposals 9-16\u003c\/p\u003e \u003cp\u003eRetirement of Plant Assets 9-17\u003c\/p\u003e \u003cp\u003eSale of Plant Assets 9-18\u003c\/p\u003e \u003cp\u003e9.4 Natural Resources and Intangible Assets 9-19\u003c\/p\u003e \u003cp\u003eNatural Resources and Depletion 9-20\u003c\/p\u003e \u003cp\u003eIntangible Assets 9-21\u003c\/p\u003e \u003cp\u003e9.5 Statement Presentation and Analysis 9-25\u003c\/p\u003e \u003cp\u003ePresentation 9-25\u003c\/p\u003e \u003cp\u003eAnalysis 9-26  \u003c\/p\u003e \u003cp\u003e\u003cb\u003e10 Current Liabilities 10-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFinancing His Dreams: Wilbert Murdock 10-1\u003c\/p\u003e \u003cp\u003e10.1 Accounting for Current Liabilities 10-2\u003c\/p\u003e \u003cp\u003eWhat Is a Current Liability? 10-2\u003c\/p\u003e \u003cp\u003eNotes Payable 10-3\u003c\/p\u003e \u003cp\u003eValue-Added and Sales Taxes Payable 10-4\u003c\/p\u003e \u003cp\u003eUnearned Revenues 10-5\u003c\/p\u003e \u003cp\u003eSalaries and Wages 10-6\u003c\/p\u003e \u003cp\u003eCurrent Maturities of Long-Term Debt 10-8\u003c\/p\u003e \u003cp\u003e10.2 Reporting and Analyzing Current Liabilities 10-8\u003c\/p\u003e \u003cp\u003eReporting Uncertainty 10-8\u003c\/p\u003e \u003cp\u003eReporting of Current Liabilities 10-10\u003c\/p\u003e \u003cp\u003eAnalysis of Current Liabilities 10-11\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 10-27\u003c\/p\u003e \u003cp\u003e\u003cb\u003e11 Non-Current Liabilities 11-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAre We Living on Borrowed Time? 11-1\u003c\/p\u003e \u003cp\u003e11.1 Overview of Bonds 11-2\u003c\/p\u003e \u003cp\u003eTypes of Bonds 11-3\u003c\/p\u003e \u003cp\u003eIssuing Procedures 11-3\u003c\/p\u003e \u003cp\u003eBond Trading 11-4\u003c\/p\u003e \u003cp\u003eDetermining the Market Price of a Bond 11-5\u003c\/p\u003e \u003cp\u003e11.2 Accounting for Bond Transactions 11-7\u003c\/p\u003e \u003cp\u003eIssuing Bonds at Face Value 11-7\u003c\/p\u003e \u003cp\u003eDiscount or Premium on Bonds 11-8\u003c\/p\u003e \u003cp\u003eIssuing Bonds at a Discount 11-9\u003c\/p\u003e \u003cp\u003eIssuing Bonds at a Premium 11-10\u003c\/p\u003e \u003cp\u003eRedeeming Bonds 11-12\u003c\/p\u003e \u003cp\u003e11.3 Accounting for Non-Current Liabilities 11-13\u003c\/p\u003e \u003cp\u003eLong-Term Notes Payable 11-13\u003c\/p\u003e \u003cp\u003eLease Liabilities 11-15\u003c\/p\u003e \u003cp\u003e11.4 Reporting and Analyzing Non-Current Liabilities 11-16\u003c\/p\u003e \u003cp\u003ePresentation 11-16\u003c\/p\u003e \u003cp\u003eAnalysis 11-16\u003c\/p\u003e \u003cp\u003eDebt and Equity Financing 11-17\u003c\/p\u003e \u003cp\u003eAppendix 11A: Effective-Interest Method of Bond Amortization 11-19\u003c\/p\u003e \u003cp\u003eAmortizing Bond Discount 11-19\u003c\/p\u003e \u003cp\u003eAmortizing Bond Premium 11-21\u003c\/p\u003e \u003cp\u003eAppendix 11B: Straight-Line Amortization 11-22\u003c\/p\u003e \u003cp\u003eAmortizing Bond Discount 11-22\u003c\/p\u003e \u003cp\u003eAmortizing Bond Premium 11-23\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 11-40\u003c\/p\u003e \u003cp\u003e\u003cb\u003e12 Corporations: Organization, Share Transactions, and Equity 12-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTo the Victor Go the Spoils: adidas 12-1\u003c\/p\u003e \u003cp\u003e12.1 The Corporate Form of Organization 12-2\u003c\/p\u003e \u003cp\u003eCharacteristics of a Corporation 12-3\u003c\/p\u003e \u003cp\u003eForming a Corporation 12-6\u003c\/p\u003e \u003cp\u003eShareholder Rights 12-6\u003c\/p\u003e \u003cp\u003eShare Issue Considerations 12-8\u003c\/p\u003e \u003cp\u003eCorporate Capital 12-10\u003c\/p\u003e \u003cp\u003e12.2 Accounting for Share Transactions 12-12\u003c\/p\u003e \u003cp\u003eAccounting for Ordinary Shares 12-12\u003c\/p\u003e \u003cp\u003eAccounting for Preference Shares 12-14\u003c\/p\u003e \u003cp\u003eAccounting for Treasury Shares 12-15\u003c\/p\u003e \u003cp\u003e12.3 Accounting for Dividends and Splits 12-19\u003c\/p\u003e \u003cp\u003eAccounting for Cash Dividends 12-19\u003c\/p\u003e \u003cp\u003eDividend Preferences 12-21\u003c\/p\u003e \u003cp\u003eAccounting for Share Dividends 12-24\u003c\/p\u003e \u003cp\u003eAccounting for Share Splits 12-26\u003c\/p\u003e \u003cp\u003e12.4 Reporting and Analyzing Equity 12-28\u003c\/p\u003e \u003cp\u003eRetained Earnings 12-28\u003c\/p\u003e \u003cp\u003ePresentation of Statement of Financial Position 12-29\u003c\/p\u003e \u003cp\u003eAnalysis 12-31\u003c\/p\u003e \u003cp\u003eAppendix 12A: Statement of Changes in Equity 12-32\u003c\/p\u003e \u003cp\u003eAppendix 12B: Book Value—Another per Share Amount 12-33\u003c\/p\u003e \u003cp\u003eBook Value per Share 12-33\u003c\/p\u003e \u003cp\u003eBook Value versus Market Price 12-34\u003c\/p\u003e \u003cp\u003eData Analytics in Action 12-58\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 12-61\u003c\/p\u003e \u003cp\u003e\u003cb\u003e13 Investments 13-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003ePlaying for Fun and Profit: Sony 13-1\u003c\/p\u003e \u003cp\u003e13.1 Debt Investments 13-2\u003c\/p\u003e \u003cp\u003eWhy Companies Invest 13-3\u003c\/p\u003e \u003cp\u003eClassification and Measurement of Investments 13-4\u003c\/p\u003e \u003cp\u003eAccounting for Debt Investments 13-4\u003c\/p\u003e \u003cp\u003e13.2 Share Investments 13-7\u003c\/p\u003e \u003cp\u003eHoldings of Less than 20% 13-7\u003c\/p\u003e \u003cp\u003eHoldings Between 20% and 50% 13-9\u003c\/p\u003e \u003cp\u003eHoldings of More than 50% 13-10\u003c\/p\u003e \u003cp\u003e13.3 Valuing and Reporting Investments 13-12\u003c\/p\u003e \u003cp\u003eCategories of Securities 13-12\u003c\/p\u003e \u003cp\u003eStatement of Financial Position Presentation 13-18\u003c\/p\u003e \u003cp\u003ePresentation of Realized and Unrealized Gain or Loss 13-19\u003c\/p\u003e \u003cp\u003eClassified Statement of Financial Position 13-20\u003c\/p\u003e \u003cp\u003eAppendix 13A: Preparing Consolidated Financial Statements 13-22\u003c\/p\u003e \u003cp\u003eConsolidated Statement of Financial Position 13-22\u003c\/p\u003e \u003cp\u003eConsolidated Income Statement 13-26\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 13-43\u003c\/p\u003e \u003cp\u003e\u003cb\u003e14 Statement of Cash Flows 14-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhat Should We Do with This Cash?: Keyence 14-1\u003c\/p\u003e \u003cp\u003e14.1 Statement of Cash Flows: Usefulness and Format 14-3\u003c\/p\u003e \u003cp\u003eUsefulness of the Statement of Cash Flows 14-3\u003c\/p\u003e \u003cp\u003eClassification of Cash Flows 14-3\u003c\/p\u003e \u003cp\u003eSignificant Non-Cash Activities 14-5\u003c\/p\u003e \u003cp\u003eFormat of the Statement of Cash Flows 14-5\u003c\/p\u003e \u003cp\u003e14.2 Preparing the Statement of Cash Flows—Indirect Method 14-7\u003c\/p\u003e \u003cp\u003eIndirect and Direct Methods 14-7\u003c\/p\u003e \u003cp\u003eIndirect Method—Computer Services International 14-8\u003c\/p\u003e \u003cp\u003eStep 1: Operating Activities 14-9\u003c\/p\u003e \u003cp\u003eSummary of Conversion to Net Cash Provided by Operating Activities—Indirect Method 14-12\u003c\/p\u003e \u003cp\u003eStep 2: Investing and Financing Activities 14-13\u003c\/p\u003e \u003cp\u003eStep 3: Net Change in Cash 14-14\u003c\/p\u003e \u003cp\u003e14.3 Using Cash Flows to Evaluate a Company 14-17\u003c\/p\u003e \u003cp\u003eFree Cash Flow 14-17\u003c\/p\u003e \u003cp\u003eAppendix 14A: Statement of Cash Flows—Direct Method 14-19\u003c\/p\u003e \u003cp\u003eStep 1: Operating Activities 14-21\u003c\/p\u003e \u003cp\u003eStep 2: Investing and Financing Activities 14-25\u003c\/p\u003e \u003cp\u003eStep 3: Net Change in Cash 14-26\u003c\/p\u003e \u003cp\u003eAppendix 14B: Statement of Cash Flows—T-Account Approach 14-26\u003c\/p\u003e \u003cp\u003eData Analytics in Action 14-48\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 14-51\u003c\/p\u003e \u003cp\u003e\u003cb\u003e15 Financial Analysis: The Big Picture 15-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eMaking Money the Old-Fashioned Way: Li Ka-shing 15-1\u003c\/p\u003e \u003cp\u003e15.1 Basics of Financial Statement Analysis 15-2\u003c\/p\u003e \u003cp\u003eNeed for Comparative Analysis 15-3\u003c\/p\u003e \u003cp\u003eTools of Analysis 15-3\u003c\/p\u003e \u003cp\u003eHorizontal Analysis 15-3\u003c\/p\u003e \u003cp\u003eVertical Analysis 15-6\u003c\/p\u003e \u003cp\u003e15.2 Ratio Analysis 15-9\u003c\/p\u003e \u003cp\u003eLiquidity Ratios 15-9\u003c\/p\u003e \u003cp\u003eProfitability Ratios 15-13\u003c\/p\u003e \u003cp\u003eSolvency Ratios 15-16\u003c\/p\u003e \u003cp\u003eSummary of Ratios 15-18\u003c\/p\u003e \u003cp\u003e15.3 Sustainable Income 15-20\u003c\/p\u003e \u003cp\u003eDiscontinued Operations 15-21\u003c\/p\u003e \u003cp\u003eChanges in Accounting Principle 15-22\u003c\/p\u003e \u003cp\u003eComprehensive Income 15-22\u003c\/p\u003e \u003cp\u003eA Look at U.S. GAAP 15-48\u003c\/p\u003e \u003cp\u003eAppendix A Specimen Financial Statements: Taiwan Semiconductor Manufacturing Company, Limited A-1\u003c\/p\u003e \u003cp\u003eAppendix B Specimen Financial Statements: Nestlé SA B-1\u003c\/p\u003e \u003cp\u003eAppendix C Specimen Financial Statements: Delfi Limited C-1\u003c\/p\u003e \u003cp\u003eAppendix D Specimen Financial Statements: Apple Inc. D-1\u003c\/p\u003e \u003cp\u003eAppendix E Time Value of Money E-1\u003c\/p\u003e \u003cp\u003eE.1 Interest and Future Values E-1\u003c\/p\u003e \u003cp\u003eNature of Interest E-1\u003c\/p\u003e \u003cp\u003eFuture Value of a Single Amount E-3\u003c\/p\u003e \u003cp\u003eFuture Value of an Annuity E-5\u003c\/p\u003e \u003cp\u003eE.2 Present Value Concepts E-7\u003c\/p\u003e \u003cp\u003ePresent Value Variables E-7\u003c\/p\u003e \u003cp\u003ePresent Value of a Single Amount E-8\u003c\/p\u003e \u003cp\u003ePresent Value of an Annuity E-10\u003c\/p\u003e \u003cp\u003eTime Periods and Discounting E-12\u003c\/p\u003e \u003cp\u003ePresent Value of a Long-Term Note or Bond E-12\u003c\/p\u003e \u003cp\u003eE.3 Using Financial Calculators E-15\u003c\/p\u003e \u003cp\u003ePresent Value of a Single Sum E-15\u003c\/p\u003e \u003cp\u003ePresent Value of an Annuity E-16\u003c\/p\u003e \u003cp\u003eUseful Applications of the Financial Calculator E-17\u003c\/p\u003e \u003cp\u003eAppendix F Accounting for Partnerships F-1\u003c\/p\u003e \u003cp\u003eF.1 Forming a Partnership F-1\u003c\/p\u003e \u003cp\u003eCharacteristics of Partnerships F-2\u003c\/p\u003e \u003cp\u003eOrganizations with Partnership Characteristics F-3\u003c\/p\u003e \u003cp\u003eAdvantages and Disadvantages of Partnerships F-4\u003c\/p\u003e \u003cp\u003eThe Partnership Agreement F-5\u003c\/p\u003e \u003cp\u003eAccounting for a Partnership Formation F-5\u003c\/p\u003e \u003cp\u003eF.2 Accounting for Net Income or Net Loss F-6\u003c\/p\u003e \u003cp\u003eDividing Net Income or Net Loss F-6\u003c\/p\u003e \u003cp\u003ePartnership Financial Statements F-9\u003c\/p\u003e \u003cp\u003eF.3 Liquidation of a Partnership F-10\u003c\/p\u003e \u003cp\u003eNo Capital Deficiency F-11\u003c\/p\u003e \u003cp\u003eCapital Deficiency F-12\u003c\/p\u003e \u003cp\u003eF.4 Admissions and Withdrawals of Partners F-14\u003c\/p\u003e \u003cp\u003eAdmission of a Partner F-15\u003c\/p\u003e \u003cp\u003eWithdrawal of a Partner F-18\u003c\/p\u003e \u003cp\u003eAppendix G Subsidiary Ledgers and Special Journals G-1\u003c\/p\u003e \u003cp\u003eG.1 Subsidiary Ledgers G-1\u003c\/p\u003e \u003cp\u003eSubsidiary Ledger Example G-2\u003c\/p\u003e \u003cp\u003eAdvantages of Subsidiary Ledgers G-3\u003c\/p\u003e \u003cp\u003eG.2 Special Journals G-4\u003c\/p\u003e \u003cp\u003eSales Journal G-5\u003c\/p\u003e \u003cp\u003eCash Receipts Journal G-7\u003c\/p\u003e \u003cp\u003ePurchases Journal G-11\u003c\/p\u003e \u003cp\u003eCash Payments Journal G-13\u003c\/p\u003e \u003cp\u003eEffects of Special Journals on the General Journal G-16\u003c\/p\u003e \u003cp\u003eCybersecurity: A Final Comment G-17\u003c\/p\u003e \u003cp\u003eSubject Index I-1\u003c\/p\u003e \u003cp\u003eCompany Index I-13\u003c\/p\u003e","brand":"Paul D. 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