Verfügbarkeit: Intermediate accounting | Technische Universität München

Intermediate accounting: principles and analysis

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Bibliographische Detailangaben
Beteiligte Personen:	Warfield, Terry D. (VerfasserIn), Weygandt, Jerry J. 1942- (VerfasserIn), Kieso, Donald E. 1936- (VerfasserIn)
Format:	Buch
Sprache:	Englisch
Veröffentlicht:	Hoboken, NJ Wiley 2008
Ausgabe:	2. ed.
Schlagwörter:	Accounting
Links:	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017242743&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
Umfang:	XXX, 1079 S. Ill., graph. Darst.
ISBN:	9780471737933

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Datensatz im Suchindex

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adam_text	BRIEF CONTENTS Chapter 1 FINANCIAL ACCOUNTING AND ACCOUNTING STANDARDS 2 Chapter 2 CONCEPTUAL FRAMEWORK UNDERLYING FINANCIAL ACCOUNTING 34 Chapter 3 THE ACCOUNTING INFORMATION SYSTEM 76 Chapter 4 BALANCE SHEET 144 Chapter 5 INCOME STATEMENT 198 Chapter 6 STATEMENT OF CASH FLOWS 250 Chapter 7 REVENUE RECOGNITION 302 Chapter 8 CASH AND RECEIVABLES 356 Chapter 9 ACCOUNTING FOR INVENTORIES 418 Chapter 10 ACCOUNTING FOR PROPERTY, PLANT, AND EQUIPMENT 486 Chapter 11 INTANGIBLE ASSETS 556 Chapter 12 ACCOUNTING FOR LIABILITIES 606 Chapter 13 STOCKHOLDERS EQUITY 670 Chapter 14 INVESTMENTS 730 Chapter 15 ACCOUNTING FOR INCOME TAXES 780 Chapter 16 ACCOUNTING FOR COMPENSATION 840 Chapter 17 ACCOUNTING FOR LEASES 890 Chapter 18 ADDITIONAL REPORTING ISSUES 940 Appendix A ACCOUNTING AND THE TIME VALUE OF MONEY 1000 Appendix B REPORTING CASH FLOWS 1050 Company Index 1-1 Subject Index I-3 ¦ Official Accounting Pronouncements P-1 ¦ ONLINE AT COMPANION WEBSITE (WWW.WILEY.COM/C0LLEGE/WARFIELD) Appendix C USING FINANCIAL CALCULATORS Appendix D RETAIL INVENTORY METHOD Appendix E ACCOUNTING FOR NATURAL RESOURCES Appendix F ACCOUNTING FOR COMPUTER SOFTWARE COSTS Appendix G ACCOUNTING FOR TROUBLED DEBT Appendix H ACCOUNTING FOR DERIVATIVE INSTRUMENTS Appendix I ACCOUNTING ERROR ANALYSIS xxi CONTENTS Chapter 1 FINANCIAL ACCOUNTING AND ACCOUNTING STANDARDS 2 The Size of the New York Phone Book, if Necessary Financial Statements and Financial Reporting 4 Accounting and Capital Allocation 4 The Challenges Facing Financial Accounting Objectives of Financial Reporting 6 The Need to Develop Standards 7 Parties Involved in Standard Setting 7 Securities and Exchange Commission (SEC) American Institute of Certified Public Accountants (AICPA) 9 Financial Accounting Standards Board (FASB) 9 Governmental Accounting Standards Board (GASB) 12 Changing Role of the AICPA 13 Generally Accepted Accounting Principles Issues in Financial Reporting 15 Standard Setting in a Political Environment 15 The Expectations Gap 16 International Accounting Standards 18 Ethics in the Environment of Financial Accounting 19 Conclusion 19 Convergence Corner International Financial Reporting 20 Chapter 2 CONCEPTUAL FRAMEWORK UNDERLYING FINANCIAL ACCOUNTING 34 Show Me the Earnings! 34 Conceptual Framework 36 The Need for a Conceptual Framework 36 Development of a Conceptual Framework 37 First Level: Basic Objectives 38 Second Level: Fundamental Concepts 39 Qualitative Characteristics of Accounting Information 39 Basic Elements 42 Third Level: Recognition and Measurement Concepts 44 Basic Assumptions 45 Basic Principles of Accounting 47 Constraints 53 Summary of the Structure 56 Convergence Corner The Conceptual Framework 57 Chapter 3 THE ACCOUNTING INFORMATION SYSTEM 76 Needed: A Reliable Information System 76 Accounting Information System 78 Basic Terminology 78 Debits and Credits 79 Basic Equation 80 14 Financial Statements and Ownership Structure The Accounting Cycle 83 Identifying and Recording Transactions and Other Events 84 Journalizing 84 Posting 85 Trial Balance 89 Adjusting Entries 91 Adjusted Trial Balance 101 Preparing Financial Statements 103 Closing 104 Post-Closing Trial Balance 106 Reversing Entries 107 The Accounting Cycle Summarized 107 Financial Statements for a Merchandising Company 107 Convergence Corner Accounting Information Systems 113 82 niii XXIV Contents Using Reversing Entries 115 Example of Reversing Entries—Accruals 115 Example of Reversing Entries—Prepayments 116 Summary of Reversing Entries 117 Behind the Numbers: Using a Worksheet: The Accounting Cycle Revisited 117 Worksheet Columns 118 Adjustments Entered on the Worksheet Preparing Financial Statements from a Worksheet 120 118 Chapter 4 BALANCE SHEET 144 There Ought to Be a Law 144 Use and Limitations 146 Usefulness of the Balance Sheet 146 Limitations of the Balance Sheet 147 Classification in the Balance Sheet 148 Current Assets 149 Noncurrent Assets 153 Liabilities 156 Owners (Stockholders ) Equity 158 Balance Sheet Format 160 Additional Information Reported 162 Contingencies 163 Accounting Policies 163 Contractual Situations 163 Post-Balance-Sheet Events (Subsequent Events) 164 Fair Values 166 Techniques of Disclosure 167 Parenthetical Explanations 167 Notes 167 Cross-Reference and Contra Items 169 Supporting Schedules 169 Terminology 170 Convergence Corner Balance Sheet 171 Chapter 5 INCOME STATEMENT AND RELATED INFORMATION 198 Which Income Number? 198 Income Statement 200 Usefulness of the Income Statement 200 Limitations of the Income Statement 200 Quality of Earnings 201 Format of the Income Statement 202 Elements of the Income Statement 202 Single-Step Income Statements 203 Multiple-Step Income Statements 204 Condensed Income Statements 207 Reporting Irregular Items 208 Discontinued Operations 210 Extraordinary Items 211 Unusual Gains and Losses 213 Changes in Accounting Principle 215 Changes in Estimates 215 Corrections of Errors 216 Summary of Irregular Items 216 Special Reporting Issues 218 Intraperiod Tax Allocation 218 Earnings per Share 220 Retained Earnings Statement 221 Comprehensive Income 222 Convergence Corner Income Statement 225 Chapter 6 STATEMENT OF CASH FLOWS 250 Don t Take Cash Flow for Granted 250 The Statement of Cash Flows: Purpose and Format 252 Purpose of the Statement of Cash Flows 252 Classification of Cash Flows 252 Significant Noncash Activities 254 Format of the Statement of Cash Flows 254 Preparing the Statement of Cash Flows 256 Indirect and Direct Methods 256 Preparation of the Statement of Cash Flows 257 First Year of Operations—2008 257 Second Year of Operations—2009 262 Summary of Conversion to Net Cash Provided by Operating Activities—Indirect Method 266 Using Cash Flows to Evaluate a Company 269 Free Cash Flow 269 Assessing Liquidity and Solvency Using Cash Flows 270 Limitations of the Statement of Cash Flows 272 Convergence Corner Statement of Cash Flows 273 Contents XXV Behind the Numbers: Summary of Cash-Related Items 361 Ratio Analysis—A Reference 276 Using Ratios to Analyze Financial Performance 276 Chapter 7 REVENUE RECOGNITION 302 It s Back 302 The Current Environment 304 Guidelines for Revenue Recognition 304 Departures from the Sale Basis 305 Revenue Recognition at Point of Sale (Delivery) 307 Sales with Buyback Agreements 307 Sales When Right of Return Exists 307 Trade Loading and Channel Stuffing 308 Revenue Recognition before Delivery 310 Percentage-of-Completion Method 311 Completed-Contract Method 314 Completion-of-Production Basis 315 Revenue Recognition after Delivery 316 Installment-Sales Method 317 Cost-Recovery Method 320 Deposit Method 320 Summary of Revenue Recognition Bases 321 Observations 322 Convergence Corner Revenue Recognition 323 Section 2 Receivables 362 326 Behind the Numbers: Revenue Recognition Procedures Long-Term Contracts 326 Installment Sales 331 Chapter 8 CASH AND RECEIVABLES 356 No-Tell Nortel 356 Section 1 \| Cash 358 What Is Cash? 358 Management and Control of Cash 358 Reporting Cash 359 Restricted Cash 360 Bank Overdrafts 360 Cash Equivalents 361 364 Recognition of Accounts Receivable Trade Discounts 364 Cash Discounts (Sales Discounts) 364 Nonrecognition of Interest Element 365 Valuation of Accounts Receivable 365 Uncollectible Accounts Receivable 366 Recognition of Notes Receivable 371 Note Issued at Face Value 372 Note Not Issued at Face Value 373 Choice of Interest Rate 376 Valuation of Notes Receivable 376 Disposition of Accounts and Notes Receivable 377 Secured Borrowing 377 Sales of Receivables 378 Secured Borrowing versus Sale 381 Presentation and Analysis 382 Presentation of Receivables 382 Analysis of Receivables 383 Convergence Corner Cash and Receivables 384 Behind the Numbers: Cash Controls 388 Using Bank Accounts 388 The Imprest Petty Cash System 388 Physical Protection of Cash Balances 389 Reconciliation of Bank Balances 390 Chapter 9 ACCOUNTING FOR INVENTORIES 418 Inventories in the Crystal Ball 418 Inventory Classification and Systems 420 Classification 420 Inventory Systems 420 Basic Issues in Inventory Valuation 423 Physical Goods Included in Inventory 423 Costs Included in Inventory 424 Which Cost Flow Assumption to Adopt? 426 Special Issues Related to LIFO 432 LDFO Reserve 432 LIFO Liquidation 433 Dollar- Value LIFO 434 XXVi Contents Comparison of LIFO Approaches 437 Basis for Selection of Inventory Method Lower-of-Cost-or-Market 442 438 Lower-of-Cost-or-Market—Ceiling and Floor 442 How Lower-of-Cost-or-Market Works 443 Methods of Applying Lower-of-Cost-or- Market 445 Evaluation of the Lower-of-Cost-or-Market Rule 446 Presentation and Analysis 447 Presentation of Inventories 447 Analysis of Inventories 449 Convergence Corner Inventories 450 Behind the Numbers: Gross Profit Method 454 Computation of Gross Profit Percentage 455 Evaluation of Gross Profit Method 457 Chapter 10 ACCOUNTING FOR PROPERTY, PLANT, AND EQUIPMENT 486 Where Have All the Assets Gone? 486 Acquisition and Valuation of Property, Plant, and Equipment 488 Cost of Land 488 Cost of Buildings 489 Cost of Equipment 489 Self-Constructed Assets 490 Interest Costs During Construction 490 Other Valuation Issues 492 Costs Subsequent to Acquisition 496 Additions 497 Improvements and Replacements 498 Rearrangement and Reinstallation 499 Repairs 499 Summary of Costs Subsequent to Acquisition 499 Use of Property, Plant, and Equipment: Depreciation 500 Factors Involved in the Depreciation Process 500 Methods of Depreciation 502 Special Depreciation Issues 506 Dispositions of Plant Assets 509 Sale of Plant Assets 510 Involuntary Conversion 510 Exchanges 511 Presentation and Analysis 516 Presentation of Property, Plant, and Equipment 516 Analysis of Property, Plant, and Equipment Convergence Corner Property, Plant, and Equipment 519 Behind the Numbers: Interest-Capitalization Procedures 522 Interest Capitalization 522 517 Chapter 11 INTANGIBLE ASSETS Untouchable 554 554 556 558 559 Intangible Asset Issues Characteristics 556 Valuation 556 Amortization of Intangibles 557 Types of Intangible Assets 558 Marketing-Related Intangible Assets Customer-Related Intangible Assets Artistic-Related Intangible Assets 560 Contract-Related Intangible Assets 560 Technology-Related Intangible Assets 561 Goodwill 564 Impairments 568 Impairment of Property, Plant, and Equipment 568 Impairment of Limited-Life Intangibles 570 Impairment of Indefinite-Life Intangibles Other Than Goodwill 570 Impairment of Goodwill 571 Restoration of Impairment Loss 573 Impairment of Assets to Be Disposed of 573 Research and Development Costs 574 Identifying R D Activities 574 Accounting for R D Activities 575 Other Costs Similar to R D Costs 576 Conceptual Questions 577 Presentation of Intangibles and Related Items 578 Presentation of Intangible Assets 578 Presentation of Research and Development Costs 579 Convergence Corner Intangible Assets 582 Contents XXVU Chapter 12 ACCOUNTING FOR LIABILITIES 604 Now You See It, Now You Don t 604 I Current Liabilities 606 Section 1 What Is a Liability? 606 What Is a Current Liability? 606 Accounts Payable 607 Notes Payable 607 Current Maturities of Long-Term Debt 609 Dividends Payable 609 Unearned Revenues 610 Long-Term Debt 612 Section 2 Issuing Bonds 612 Types of Bonds 613 Valuation of Bonds Payable—Discount and Premium 614 Bonds Issued at Par on Interest Date 617 Bonds Issued at Discount or Premium on Interest Date 617 Classification of Discount and Premium 617 Costs of Issuing Bonds 618 Extinguishment of Debt 618 Special Issues 620 Section 3 Contingencies 620 Gain Contingencies 620 Loss Contingencies 621 Off-Balance-Sheet Financing 629 Different Forms 630 Rationale 630 Presentation and Analysis 631 Presentation of Current Liabilities 631 Presentation of Long-Term Debt 631 Presentation of Contingencies 631 Analysis of Current Liabilities 634 Analysis of Long-Term Debt 635 Convergence Corner Liabilities 636 Behind the Numbers: Effective-Interest Amortization Bonds Issued at a Discount 641 Bonds Issued at a Premium 642 Accruing Interest 643 Chapter 13 STOCKHOLDERS EQUITY 670 Everything Else Equal? 670 640 The Corporate Form of Organization 672 State Corporate Law 672 Capital Stock or Share System 672 Variety of Ownership Interests 673 Corporate Capital 674 Issuance of Stock 675 Reacquisition of Shares 679 Preferred Stock 684 Features of Preferred Stock 685 Accounting for and Reporting Preferred Stock 686 Dividend Policy 687 Financial Condition and Dividend Distributions 687 Types of Dividends 688 Stock Split 693 Disclosure of Restrictions on Retained Earnings 695 Presentation and Analysis of Stockholders Equity 697 Presentation 697 Analysis 699 Convergence Corner Stockholders Equity 701 Behind the Numbers: Accounting for Financial Instruments with Both Debt and Equity Characteristics 705 Convertible Debt 705 Stock Warrants Issued with Other Securities 706 Conceptual Questions 708 Chapter 14 INVESTMENTS 730 Who s in Control Here? 730 Section 1 Investments in Debt Securities 732 Held-to-Maturity Securities 733 Available-for-Sale Securities 736 Example: Single Security 736 Example: Portfolio of Securities 738 Sale of Available-for-Sale Securities 738 Financial Statement Presentation 740 Trading Securities 740 Investments in Equity Securities 742 Section 2 XXViii Contents Holdings of Less Than 20% 743 Available-for-Sale Securities 743 Trading Securities 746 Holdings Between 20% and 50% 746 Equity Method 746 Holdings of More Than 50% 748 Section 3 Other Reporting Issues 749 Financial Statement Presentation of Investments 749 Disclosures Required Under the Equity Method 750 Reclassification Adjustments 751 Comprehensive Example 753 Impairment of Value 754 Transfers Between Categories 756 Fair Value Controversy 756 Measurement Based on Intent 757 Gains Trading 757 Liabilities Not Fairly Valued 757 Subjectivity of Fair Values 757 Summary of Reporting Treatment of Securities 757 Convergence Corner Investments 760 Chapter 15 ACCOUNTING FOR INCOME TAXES 780 Tax Uncertainty 780 Fundamentals of Accounting for Income Taxes 782 Future Taxable Amounts and Deferred Taxes 783 Future Deductible Amounts and Deferred Taxes 787 Income Statement Presentation 791 Specific Differences 792 Tax Rate Considerations 795 Accounting for Net Operating Losses 796 Loss Carryback 797 Loss Carryforward 797 Loss Carryback Example 797 Loss Carryforward Example 798 Financial Statement Presentation 803 Balance Sheet 803 Income Statement 805 Review of the Asset-Liability Method 809 Convergence Corner Income Taxes 814 Chapter 16 ACCOUNTING FOR COMPENSATION 840 Where Have All the Pensions Gone? 840 Salary and Bonuses 842 Payroll Deductions 842 Compensated Absences 844 Bonuses 846 Stock Compensation Plans 846 The Major Reporting Issue 848 Accounting for Stock Compensation 850 Employee Stock Purchase Plans 851 Disclosure of Compensation Plans 852 Debate over Stock Option Accounting 853 Postretirement Benefits 854 Defined-Contribution Plan 854 Defined-Benefit Plan 855 Components of Pension Expense 856 Using a Pension Worksheet 858 Reporting Pension Amounts 864 Other Postretirement Expenses 869 Concluding Remarks 871 Convergence Corner Compensation 873 Chapter 17 ACCOUNTING FOR LEASES 890 More Companies Ask, Why Buy? 890 The Leasing Environment 892 Who Are the Players? 892 Advantages of Leasing 893 Conceptual Nature of a Lease 895 Accounting by the Lessee 896 Capitalization Criteria 897 Asset and Liability Accounted for Differently 900 Capital Lease Method (Lessee) 901 Operating Method (Lessee) 904 Comparison of Capital Lease with Operating Lease 905 Accounting by the Lessor 907 Economics of Leasing 907 Classification of Leases by the Lessor 908 Direct-Financing Method (Lessor) 909 Operating Method (Lessor) 912 Other Accounting Issues 913 Sales-Type Leases (Lessor) 913 Disclosing Lease Data 914 Lease Accounting—Unresolved Problems 916 Convergence Corner Lease Accounting 918 Contents XXJX Chapter 18 ADDITIONAL REPORTING ISSUES So Many Changes 940 940 Section 1 Accounting Changes 942 Changes in Accounting Principle 942 Retrospective Accounting Change Approach 943 Reporting a Change in Principle 945 Retained Earnings Adjustment 946 Direct and Indirect Effects of Changes 947 Impracticability 948 Changes in Accounting Estimate 951 Disclosures 953 Reporting a Correction of an Error 953 Example 955 Summary of Accounting Changes and Corrections of Errors 957 Section 2 Reporting Earnings per Share 959 -Simple Capital Earnings per Share- Structure 960 Preferred Stock Dividends 960 Weighted-Average Number of Shares Outstanding 961 Comprehensive Example 963 Earnings per Share—Complex Capital Structure 964 Diluted EPS—Convertible Securities 966 Diluted EPS—Options and Warrants 967 Antidilution Revisited 969 EPS Presentation and Disclosure 970 Summary of EPS Computation 972 Convergence Corner Additional Financial Reporting Issues 974 Appendix A ACCOUNTING AND THE TIME VALUE OF MONEY Applications of Time Value Concepts 1000 The Nature of Interest 1001 Simple Interest 1002 Compound Interest 1003 Fundamental Variables 1006 Single-Sum Problems 1007 Future Value of a Single Sum 1007 Present Value of a Single Sum 1009 Solving for Other Unknowns in Single-Sum Problems 1011 1000 Annuities 1012 Future Value of an Ordinary Annuity 1012 Future Value of an Annuity Due 1015 Examples of Future Value of Annuity Problems 1016 Present Value of an Ordinary Annuity 1018 Present Value of an Annuity Due 1020 Examples of Present Value of Annuity Problems 1021 More Complex Situations 1023 Deferred Annuities 1023 Valuation of Long-Term Bonds 1025 Effective-Interest Method of Amortization of Bond Discount or Premium 1026 Present Value Measurement 1027 Choosing an Appropriate Interest Rate 1028 Example of Expected Cash Flow 1029 Appendix B REPORTING CASH FLOWS 1050 Section 1 Indirect Method 1050 Preparing the Statement of Cash Flows 1051 Step 1: Determining the Net Increase/Decrease in Cash 1052 Step 2: Determining Net Cash Flow Provided/Used by Operating Activities 1052 Step 3: Determining Net Cash Flow Provided/Used by Investing and Financing Activities 1053 Statement of Cash Flows—2008 1054 Special Problems in Statement Preparation 1054 Adjustments Similar to Depreciation 1055 Accounts Receivable (Net) 1055 Other Working Capital Changes 1056 Net Losses 1057 Gains/Losses 1057 Stock Options 1058 Postretirement Benefit Costs 1059 Extraordinary Items 1059 Significant Noncash Transactions 1059 Section 2 Direct Method 1060 Indirect Method 1061 Direct Method—An Example 1061 Summary of Net Cash Flow from Operating Activities—Direct Method 1065 XXX Contents Company Index 1-1 Subject Index I-3 ¦ Official Accounting Pronouncements P-1 ¦ ONLINE APPENDICES (ATWWW.WILEY.COM/C0LLEGE/WARFIELD) Appendix C USING FINANCIAL CALCULATORS Future Value of a Single Sum Plus and Minus Compounding Periods Rounding Present Value of a Single Sum Future Value of an Ordinary Annuity Future Value of an Annuity Due Present Value of an Ordinary Annuity Useful Applications of the Financial Calculator Auto Loan Mortgage Loan Amount Individual Retirement Account (IRA) Appendix D RETAIL INVENTORY METHOD Retail Method Concepts Retail Inventory Method with Markups and Markdowns—Conventional Method Special Items Relating to Retail Method Evaluation of Retail Method Appendix E ACCOUNTING FOR NATURAL RESOURCES Depletion Establishing a Depletion Base Write-Off of Resource Cost Continuing Controversy Special Problems in Depletion Accounting Presentation of Natural Resources Appendix F ACCOUNTING FOR COMPUTER SOFTWARE COSTS Diversity in Practice The Profession s Position Accounting for Capitalized Software Costs Reporting Software Costs Setting Standards for Software Accounting Appendix G ACCOUNTING FOR TROUBLED DEBT Impairments Example of Loss on Impairment Troubled-Debt Restructurings Settlement of Debt Modification of Terms Concluding Remarks Appendix H ACCOUNTING FOR DERIVATIVE INSTRUMENTS Understanding Derivatives Who Uses Derivatives, and Why? Basic Principles in Accounting for Derivatives Example: of Derivative Financial Instrument— Speculation Differences Between Traditional and Derivative Financial Instruments Derivatives Used for Hedging Fair Value Hedge Cash Flow Hedge Other Reporting Issues Embedded Derivatives Qualifying Hedge Criteria Disclosure Provisions Comprehensive Hedge Accounting Example Fair Value Hedge Financial Statement Presentation of an Interest Rate Swap Controversy and Concluding Remarks Appendix I ERROR ANALYSIS Balance Sheet Errors Income Statement Errors Balance Sheet and Income Statement Errors Counterbalancing Errors Noncounterbalancing Errors Comprehensive Example: Numerous Errors Preparation of Financial Statements with Error Corrections
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spellingShingle	Warfield, Terry D. Weygandt, Jerry J. 1942- Kieso, Donald E. 1936- Intermediate accounting principles and analysis Accounting
title	Intermediate accounting principles and analysis
title_auth	Intermediate accounting principles and analysis
title_exact_search	Intermediate accounting principles and analysis
title_full	Intermediate accounting principles and analysis Terry D. Warfield; Jerry J. Weygandt; Donald E. Kieso
title_fullStr	Intermediate accounting principles and analysis Terry D. Warfield; Jerry J. Weygandt; Donald E. Kieso
title_full_unstemmed	Intermediate accounting principles and analysis Terry D. Warfield; Jerry J. Weygandt; Donald E. Kieso
title_short	Intermediate accounting
title_sort	intermediate accounting principles and analysis
title_sub	principles and analysis
topic	Accounting
topic_facet	Accounting
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