{"product_id":"financial-accounting-isbn-9781119791089","title":"Financial Accounting","description":"\u003cp\u003e\u003cb\u003e\u003ci\u003eFinancial Accounting: Tools for Business Decision Making\u003c\/i\u003e\u003c\/b\u003e by Paul Kimmel, Jerry Weygandt, and Jill Mitchell provides a practical introduction to financial accounting with a focus on how to use accounting information to make business decisions. Through significant course updates, the 10th Edition presents an active, hands-on approach designed to spark effective learning, develop critical thinking skills, and inspire and prepare the next generation of accounting and business professionals. \u003c\/p\u003e\u003cp\u003eTo ensure maximum understanding of core concepts, scaffolded assessments are integrated throughout the text at the point of learning. This text also offers a wide variety of questions and end of chapter homework material presented within real-world business scenarios, helping students understand not just the how and why of accounting, but its greater business applications as well. \u003c\/p\u003e\u003cp\u003eThroughout the text, students will have the opportunity to work through numerous hands-on activities like the Cookie Creations running case study, Expand Your Critical Thinking Questions, Excel Templates, and Analytics in Action problems, in order to further develop their decision-making mindsets within the accounting context. These applications all map to chapter material as well, making it easy for instructors to determine where and how to incorporate key skill development into their syllabus. \u003c\/p\u003e\u003cp\u003eWith \u003cb\u003e\u003ci\u003eKimmel Financial Accounting,\u003c\/i\u003e\u003c\/b\u003e students will build a strong understanding of financial accounting fundamentals, while simultaneously learning the tools necessary to make successful business decisions in their future careers. \u003c\/p\u003e\u003cp\u003e\u003cb\u003e1 Introduction to Financial Statements 1-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eKnowing the Numbers: Columbia Sportswear Company 1-1\u003c\/p\u003e \u003cp\u003e1.1 Business Organization and Accounting Information Uses 1-2\u003c\/p\u003e \u003cp\u003eForms of Business Organization 1-3\u003c\/p\u003e \u003cp\u003eUsers and Uses of Financial Information 1-4\u003c\/p\u003e \u003cp\u003eData Analytics 1-6\u003c\/p\u003e \u003cp\u003eEthics in Financial Reporting 1-7\u003c\/p\u003e \u003cp\u003e1.2 The Three Types of Business Activity 1-8\u003c\/p\u003e \u003cp\u003eFinancing Activities 1-9\u003c\/p\u003e \u003cp\u003eInvesting Activities 1-9\u003c\/p\u003e \u003cp\u003eOperating Activities 1-10\u003c\/p\u003e \u003cp\u003e1.3 The Four Financial Statements 1-11\u003c\/p\u003e \u003cp\u003eIncome Statement 1-12\u003c\/p\u003e \u003cp\u003eRetained Earnings Statement 1-13\u003c\/p\u003e \u003cp\u003eBalance Sheet 1-14\u003c\/p\u003e \u003cp\u003eStatement of Cash Flows 1-16\u003c\/p\u003e \u003cp\u003eInterrelationships of Statements 1-17\u003c\/p\u003e \u003cp\u003eElements of an Annual Report 1-20\u003c\/p\u003e \u003cp\u003eAppendix 1A: Career Opportunities in Accounting 1-23\u003c\/p\u003e \u003cp\u003e“Show Me the Money” 1-24\u003c\/p\u003e \u003cp\u003e\u003cb\u003e2 A Further Look at Financial Statements 2-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eJust Fooling Around?: The Motley Fool 2-2\u003c\/p\u003e \u003cp\u003e2.1 The Classified Balance Sheet 2-3\u003c\/p\u003e \u003cp\u003eCurrent Assets 2-3\u003c\/p\u003e \u003cp\u003eLong-Term Investments 2-5\u003c\/p\u003e \u003cp\u003eProperty, Plant, and Equipment 2-5\u003c\/p\u003e \u003cp\u003eIntangible Assets 2-5\u003c\/p\u003e \u003cp\u003eCurrent Liabilities 2-7\u003c\/p\u003e \u003cp\u003eLong-Term Liabilities 2-7\u003c\/p\u003e \u003cp\u003eStockholders’ Equity 2-7\u003c\/p\u003e \u003cp\u003e2.2 Analyzing the Financial Statements Using Ratios 2-8\u003c\/p\u003e \u003cp\u003eRatio Analysis 2-8\u003c\/p\u003e \u003cp\u003eUsing the Income Statement 2-9\u003c\/p\u003e \u003cp\u003eUsing a Classified Balance Sheet 2-10\u003c\/p\u003e \u003cp\u003e2.3 Financial Reporting Concepts 2-14\u003c\/p\u003e \u003cp\u003eThe Standard-Setting Environment 2-14\u003c\/p\u003e \u003cp\u003eQualities of Useful Information 2-16\u003c\/p\u003e \u003cp\u003eAssumptions in Financial Reporting 2-17\u003c\/p\u003e \u003cp\u003ePrinciples in Financial Reporting 2-18\u003c\/p\u003e \u003cp\u003eCost Constraint 2-18\u003c\/p\u003e \u003cp\u003e\u003cb\u003e3 The Accounting Information System 3-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAccidents Happen: MF Global Holdings Ltd 3-1\u003c\/p\u003e \u003cp\u003e3.1 Using the Accounting Equation to Analyze Transactions 3-3\u003c\/p\u003e \u003cp\u003eAccounting Transactions 3-3\u003c\/p\u003e \u003cp\u003eAnalyzing Transactions 3-4\u003c\/p\u003e \u003cp\u003eSummary of Transactions 3-10\u003c\/p\u003e \u003cp\u003e3.2 Accounts, Debits, and Credits 3-11\u003c\/p\u003e \u003cp\u003eDebits and Credits 3-11\u003c\/p\u003e \u003cp\u003eDebit and Credit Procedures 3-12\u003c\/p\u003e \u003cp\u003eStockholders’ Equity Relationships 3-15\u003c\/p\u003e \u003cp\u003eSummary of Debit\/Credit Rules 3-16\u003c\/p\u003e \u003cp\u003e3.3 Using a Journal 3-17\u003c\/p\u003e \u003cp\u003eThe Recording Process 3-17\u003c\/p\u003e \u003cp\u003eThe Journal 3-18\u003c\/p\u003e \u003cp\u003e3.4 The Ledger and Posting 3-20\u003c\/p\u003e \u003cp\u003eThe Ledger 3-20\u003c\/p\u003e \u003cp\u003eChart of Accounts 3-21\u003c\/p\u003e \u003cp\u003ePosting 3-21\u003c\/p\u003e \u003cp\u003eThe Recording Process Illustrated 3-22\u003c\/p\u003e \u003cp\u003eSummary Illustration of Journalizing and Posting 3-28\u003c\/p\u003e \u003cp\u003e3.5 The Trial Balance 3-30\u003c\/p\u003e \u003cp\u003eLimitations of a Trial Balance 3-31\u003c\/p\u003e \u003cp\u003e\u003cb\u003e4 Accrual Accounting Concepts 4-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eKeeping Track of Groupons: Groupon 4-1\u003c\/p\u003e \u003cp\u003e4.1 Accrual-Basis Accounting and Adjusting Entries 4-2\u003c\/p\u003e \u003cp\u003eThe Revenue Recognition Principle 4-3\u003c\/p\u003e \u003cp\u003eThe Expense Recognition Principle 4-4\u003c\/p\u003e \u003cp\u003eAccrual versus Cash Basis of Accounting 4-5\u003c\/p\u003e \u003cp\u003eThe Need for Adjusting Entries 4-5\u003c\/p\u003e \u003cp\u003eTypes of Adjusting Entries 4-6\u003c\/p\u003e \u003cp\u003e4.2 Adjusting Entries for Deferrals 4-7\u003c\/p\u003e \u003cp\u003ePrepaid Expenses 4-7\u003c\/p\u003e \u003cp\u003eUnearned Revenues 4-12\u003c\/p\u003e \u003cp\u003e4.3 Adjusting Entries for Accruals 4-15\u003c\/p\u003e \u003cp\u003eAccrued Revenues 4-15\u003c\/p\u003e \u003cp\u003eAccrued Expenses 4-17\u003c\/p\u003e \u003cp\u003eSummary of Basic Relationships 4-20\u003c\/p\u003e \u003cp\u003e4.4 The Adjusted Trial Balance and Closing Entries 4-23\u003c\/p\u003e \u003cp\u003ePreparing the Adjusted Trial Balance 4-23\u003c\/p\u003e \u003cp\u003ePreparing Financial Statements 4-24\u003c\/p\u003e \u003cp\u003eQuality of Earnings 4-24\u003c\/p\u003e \u003cp\u003eClosing the Books 4-27\u003c\/p\u003e \u003cp\u003eSummary of the Accounting Cycle 4-30\u003c\/p\u003e \u003cp\u003eAppendix 4A: Using a Worksheet 4-34\u003c\/p\u003e \u003cp\u003e\u003cb\u003e5 Merchandising Operations and the Multiple-Step Income Statement 5-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBuy Now, Vote Later: REI 5-1\u003c\/p\u003e \u003cp\u003e5.1 Merchandising Operations and Inventory Systems 5-2\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 5-6\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 Preparing the Multiple-Step Income Statement 5-16\u003c\/p\u003e \u003cp\u003eSingle-Step Income Statement 5-16\u003c\/p\u003e \u003cp\u003eMultiple-Step Income Statement 5-17\u003c\/p\u003e \u003cp\u003e5.5 Cost of Goods Sold Under a Periodic System 5-21\u003c\/p\u003e \u003cp\u003e5.6 Gross Profit Rate and Profit Margin 5-23\u003c\/p\u003e \u003cp\u003eGross Profit Rate 5-23\u003c\/p\u003e \u003cp\u003eProfit Margin 5-24\u003c\/p\u003e \u003cp\u003eAppendix 5A: Periodic Inventory System 5-27\u003c\/p\u003e \u003cp\u003eRecording Merchandise Transactions 5-27\u003c\/p\u003e \u003cp\u003eRecording Purchases of Merchandise 5-28\u003c\/p\u003e \u003cp\u003eFreight Costs 5-28\u003c\/p\u003e \u003cp\u003eRecording Sales of Merchandise 5-28\u003c\/p\u003e \u003cp\u003eComparison of Entries—Perpetual vs. Periodic 5-29\u003c\/p\u003e \u003cp\u003eAppendix 5B: Adjusting Entries for Credit Sales with Returns and Allowances 5-30\u003c\/p\u003e \u003cp\u003eData Analytics in Action 5-52\u003c\/p\u003e \u003cp\u003e\u003cb\u003e6 Reporting and Analyzing Inventory 6-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e“Where Is That Spare Bulldozer Blade?”: Caterpillar 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 6-13\u003c\/p\u003e \u003cp\u003eUsing Inventory Cost Flow Methods Consistently 6-15\u003c\/p\u003e \u003cp\u003e6.3 Inventory Presentation and Analysis 6-17\u003c\/p\u003e \u003cp\u003ePresentation 6-17\u003c\/p\u003e \u003cp\u003eLower-of-Cost-or-Net Realizable Value 6-17\u003c\/p\u003e \u003cp\u003eFinancial Analysis and Data Analytics 6-18\u003c\/p\u003e \u003cp\u003eAdjustments for LIFO Reserve 6-21\u003c\/p\u003e \u003cp\u003eAppendix 6A: Inventory Cost Flow Methods in Perpetual Inventory Systems 6-24\u003c\/p\u003e \u003cp\u003eFirst-In, First-Out (FIFO) 6-24\u003c\/p\u003e \u003cp\u003eLast-In, First-Out (LIFO) 6-25\u003c\/p\u003e \u003cp\u003eAverage-Cost 6-26\u003c\/p\u003e \u003cp\u003eAppendix 6B: Effects of Inventory Errors 6-27\u003c\/p\u003e \u003cp\u003eIncome Statement Effects 6-27\u003c\/p\u003e \u003cp\u003eBalance Sheet Effects 6-28\u003c\/p\u003e \u003cp\u003eData Analytics in Action 6-49\u003c\/p\u003e \u003cp\u003e\u003cb\u003e7 Fraud, Internal Control, and Cash 7-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eMinding the Money in Madison: Barriques 7-1\u003c\/p\u003e \u003cp\u003e7.1 Fraud and Internal Control 7-3\u003c\/p\u003e \u003cp\u003eFraud 7-3\u003c\/p\u003e \u003cp\u003eThe Sarbanes-Oxley Act 7-3\u003c\/p\u003e \u003cp\u003eInternal Control 7-4\u003c\/p\u003e \u003cp\u003ePrinciples of Internal Control Activities 7-5\u003c\/p\u003e \u003cp\u003eData Analytics and Internal Controls 7-10\u003c\/p\u003e \u003cp\u003eLimitations of Internal Control 7-11\u003c\/p\u003e \u003cp\u003e7.2 Cash Controls 7-12\u003c\/p\u003e \u003cp\u003eCash Receipts Controls 7-12\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 7-17\u003c\/p\u003e \u003cp\u003eElectronic Banking 7-18\u003c\/p\u003e \u003cp\u003eBank Statements 7-18\u003c\/p\u003e \u003cp\u003eReconciling the Bank Account 7-20\u003c\/p\u003e \u003cp\u003e7.4 Reporting Cash 7-25\u003c\/p\u003e \u003cp\u003eCash Equivalents 7-26\u003c\/p\u003e \u003cp\u003eRestricted Cash 7-26\u003c\/p\u003e \u003cp\u003eManaging and Monitoring Cash 7-27\u003c\/p\u003e \u003cp\u003eCash Budgeting 7-29\u003c\/p\u003e \u003cp\u003eAppendix 7A: Operation of a Petty Cash Fund 7-32\u003c\/p\u003e \u003cp\u003eEstablishing the Petty Cash Fund 7-33\u003c\/p\u003e \u003cp\u003eMaking Payments from the Petty Cash Fund 7-33\u003c\/p\u003e \u003cp\u003eReplenishing the Petty Cash Fund 7-34\u003c\/p\u003e \u003cp\u003eData Analytics in Action 7-56\u003c\/p\u003e \u003cp\u003e\u003cb\u003e8 Reporting and Analyzing Receivables 8-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhat’s Cooking?: Nike 8-1\u003c\/p\u003e \u003cp\u003e8.1 Recognition of Accounts Receivable 8-3\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 8-13\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 Receivables Presentation and Management 8-20\u003c\/p\u003e \u003cp\u003eFinancial Statement Presentation of Receivables 8-20\u003c\/p\u003e \u003cp\u003eManaging Receivables 8-21\u003c\/p\u003e \u003cp\u003eEvaluating Liquidity of Receivables 8-23\u003c\/p\u003e \u003cp\u003eAccelerating Cash Receipts 8-24\u003c\/p\u003e \u003cp\u003eData Analytics and Receivables Management 8-25\u003c\/p\u003e \u003cp\u003eData Analytics in Action 8-46\u003c\/p\u003e \u003cp\u003e\u003cb\u003e9 Reporting and Analyzing Long-Lived Assets 9-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eA Tale of Two Airlines: American Airlines 9-1\u003c\/p\u003e \u003cp\u003e9.1 Plant Asset Expenditures 9-3\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\u003eTo Buy or Lease? 9-7\u003c\/p\u003e \u003cp\u003e9.2 Depreciation Methods 9-8\u003c\/p\u003e \u003cp\u003eFactors in Computing Depreciation 9-9\u003c\/p\u003e \u003cp\u003eDepreciation Methods 9-9\u003c\/p\u003e \u003cp\u003eRevising Periodic Depreciation 9-14\u003c\/p\u003e \u003cp\u003eImpairments 9-15\u003c\/p\u003e \u003cp\u003e9.3 Plant Asset Disposals 9-16\u003c\/p\u003e \u003cp\u003eSale of Plant Assets 9-16\u003c\/p\u003e \u003cp\u003eRetirement of Plant Assets 9-18\u003c\/p\u003e \u003cp\u003e9.4 Intangible Assets 9-19\u003c\/p\u003e \u003cp\u003eAccounting for Intangible Assets 9-19\u003c\/p\u003e \u003cp\u003eTypes of Intangible Assets 9-20\u003c\/p\u003e \u003cp\u003eResearch and Development Costs 9-22\u003c\/p\u003e \u003cp\u003e9.5 Statement Presentation and Analysis 9-23\u003c\/p\u003e \u003cp\u003ePresentation 9-23\u003c\/p\u003e \u003cp\u003eAnalysis 9-25\u003c\/p\u003e \u003cp\u003eAppendix 9A: Other Depreciation Methods 9-30\u003c\/p\u003e \u003cp\u003eDeclining-Balance Method 9-30\u003c\/p\u003e \u003cp\u003eUnits-of-Activity Method 9-31\u003c\/p\u003e \u003cp\u003eData Analytics in Action 9-55\u003c\/p\u003e \u003cp\u003e\u003cb\u003e10 Reporting and Analyzing Liabilities 10-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAnd Then There Were Two: Maxwell Car Company 10-1\u003c\/p\u003e \u003cp\u003e10.1 Accounting for Current Liabilities 10-3\u003c\/p\u003e \u003cp\u003eWhat Is a Current Liability? 10-3\u003c\/p\u003e \u003cp\u003eNotes Payable 10-3\u003c\/p\u003e \u003cp\u003eSales Taxes Payable 10-4\u003c\/p\u003e \u003cp\u003eUnearned Revenues 10-5\u003c\/p\u003e \u003cp\u003eCurrent Maturities of Long-Term Debt 10-6\u003c\/p\u003e \u003cp\u003ePayroll and Payroll Taxes Payable 10-6\u003c\/p\u003e \u003cp\u003e10.2 Characteristics of Bonds 10-9\u003c\/p\u003e \u003cp\u003eTypes of Bonds 10-9\u003c\/p\u003e \u003cp\u003eIssuing Procedures 10-10\u003c\/p\u003e \u003cp\u003eBond Trading 10-10\u003c\/p\u003e \u003cp\u003eDetermining the Market Price of a Bond 10-11\u003c\/p\u003e \u003cp\u003e10.3 Accounting for Bond Transactions 10-14\u003c\/p\u003e \u003cp\u003eIssuing Bonds at Face Value 10-14\u003c\/p\u003e \u003cp\u003eDiscount or Premium on Bonds 10-14\u003c\/p\u003e \u003cp\u003eIssuing Bonds at a Discount 10-15\u003c\/p\u003e \u003cp\u003eIssuing Bonds at a Premium 10-17\u003c\/p\u003e \u003cp\u003eRedeeming Bonds at Maturity 10-19\u003c\/p\u003e \u003cp\u003eRedeeming Bonds Before Maturity 10-19\u003c\/p\u003e \u003cp\u003e10.4 Presentation and Analysis 10-20\u003c\/p\u003e \u003cp\u003ePresentation 10-20\u003c\/p\u003e \u003cp\u003eAnalysis 10-22\u003c\/p\u003e \u003cp\u003eAppendix 10A: Straight-Line Amortization 10-26\u003c\/p\u003e \u003cp\u003eAmortizing Bond Discount 10-26\u003c\/p\u003e \u003cp\u003eAmortizing Bond Premium 10-28\u003c\/p\u003e \u003cp\u003eAppendix 10B: Effective-Interest Amortization 10-29\u003c\/p\u003e \u003cp\u003eAmortizing Bond Discount 10-29\u003c\/p\u003e \u003cp\u003eAmortizing Bond Premium 10-31\u003c\/p\u003e \u003cp\u003eAppendix 10C: Accounting for Long-Term Notes Payable 10-32\u003c\/p\u003e \u003cp\u003e\u003cb\u003e11 Reporting and Analyzing Stockholders’ Equity 11-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOh Well, I Guess I’ll Get Rich: Facebook 11-1\u003c\/p\u003e \u003cp\u003e11.1 Corporate Form of Organization 11-3\u003c\/p\u003e \u003cp\u003eCharacteristics of a Corporation 11-3\u003c\/p\u003e \u003cp\u003eForming a Corporation 11-6\u003c\/p\u003e \u003cp\u003eStockholder Rights 11-7\u003c\/p\u003e \u003cp\u003eStock Issue Considerations 11-8\u003c\/p\u003e \u003cp\u003eCorporate Capital 11-10\u003c\/p\u003e \u003cp\u003e11.2 Accounting for Common, Preferred, and Treasury Stock 11-12\u003c\/p\u003e \u003cp\u003eAccounting for Common Stock 11-12\u003c\/p\u003e \u003cp\u003eAccounting for Preferred Stock 11-13\u003c\/p\u003e \u003cp\u003eAccounting for Treasury Stock 11-14\u003c\/p\u003e \u003cp\u003e11.3 Accounting for Dividends and Stock Splits 11-16\u003c\/p\u003e \u003cp\u003eCash Dividends 11-16\u003c\/p\u003e \u003cp\u003eDividend Preferences 11-19\u003c\/p\u003e \u003cp\u003eStock Dividends 11-21\u003c\/p\u003e \u003cp\u003eStock Splits 11-22\u003c\/p\u003e \u003cp\u003e11.4 Presentation and Analysis 11-24\u003c\/p\u003e \u003cp\u003eRetained Earnings 11-24\u003c\/p\u003e \u003cp\u003eRetained Earnings Restrictions 11-25\u003c\/p\u003e \u003cp\u003eBalance Sheet Presentation of Stockholders’ Equity 11-26\u003c\/p\u003e \u003cp\u003eAnalysis of Stockholders’ Equity 11-28\u003c\/p\u003e \u003cp\u003eDebt versus Equity Decision 11-29\u003c\/p\u003e \u003cp\u003eAppendix 11A: Entries for Stock Dividends 11-32\u003c\/p\u003e \u003cp\u003eData Analytics in Action 11-55\u003c\/p\u003e \u003cp\u003e\u003cb\u003e12 Statement of Cash Flows 12-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eGot Cash?: Microsoft 12-2\u003c\/p\u003e \u003cp\u003e12.1 Usefulness and Format of the Statement of Cash Flows 12-3\u003c\/p\u003e \u003cp\u003eUsefulness of the Statement of Cash Flows 12-3\u003c\/p\u003e \u003cp\u003eClassification of Cash Flows 12-3\u003c\/p\u003e \u003cp\u003eSignificant Noncash Activities 12-4\u003c\/p\u003e \u003cp\u003eFormat of the Statement of Cash Flows 12-5\u003c\/p\u003e \u003cp\u003e12.2 Preparing the Statement of Cash Flows— Indirect Method 12-6\u003c\/p\u003e \u003cp\u003eIndirect and Direct Methods 12-7\u003c\/p\u003e \u003cp\u003eIndirect Method—Computer Services Company 12-7\u003c\/p\u003e \u003cp\u003eStep 1: Operating Activities 12-9\u003c\/p\u003e \u003cp\u003eSummary of Conversion to Net Cash Provided by Operating Activities—Indirect Method 12-12\u003c\/p\u003e \u003cp\u003eStep 2: Investing and Financing Activities 12-13\u003c\/p\u003e \u003cp\u003eStep 3: Net Change in Cash 12-15\u003c\/p\u003e \u003cp\u003e12.3 Analyzing the Statement of Cash Flows 12-17\u003c\/p\u003e \u003cp\u003eThe Corporate Life Cycle 12-17\u003c\/p\u003e \u003cp\u003eFree Cash Flow 12-19\u003c\/p\u003e \u003cp\u003eAppendix 12A: Statement of Cash Flows—Direct Method 12-22\u003c\/p\u003e \u003cp\u003eStep 1: Operating Activities 12-24\u003c\/p\u003e \u003cp\u003eStep 2: Investing and Financing Activities 12-28\u003c\/p\u003e \u003cp\u003eStep 3: Net Change in Cash 12-30\u003c\/p\u003e \u003cp\u003eAppendix 12B: Worksheet for the Indirect Method 12-30\u003c\/p\u003e \u003cp\u003ePreparing the Worksheet 12-31\u003c\/p\u003e \u003cp\u003eAppendix 12C: Statement of Cash Flows—T-Account Approach 12-35\u003c\/p\u003e \u003cp\u003eData Analytics in Action 12-61\u003c\/p\u003e \u003cp\u003e\u003cb\u003e13 Financial Analysis: The Big Picture 13-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIt Pays to Be Patient: Warren Buffett 13-2\u003c\/p\u003e \u003cp\u003e13.1 Sustainable Income and Quality of Earnings 13-3\u003c\/p\u003e \u003cp\u003eSustainable Income 13-3\u003c\/p\u003e \u003cp\u003eQuality of Earnings 13-7\u003c\/p\u003e \u003cp\u003e13.2 Horizontal Analysis and Vertical Analysis 13-9\u003c\/p\u003e \u003cp\u003eHorizontal Analysis 13-10\u003c\/p\u003e \u003cp\u003eVertical Analysis 13-12\u003c\/p\u003e \u003cp\u003e13.3 Ratio Analysis 13-15\u003c\/p\u003e \u003cp\u003eLiquidity Ratios 13-16\u003c\/p\u003e \u003cp\u003eSolvency Ratios 13-17\u003c\/p\u003e \u003cp\u003eProfitability Ratios 13-17\u003c\/p\u003e \u003cp\u003eFinancial Analysis and Data Analytics 13-18\u003c\/p\u003e \u003cp\u003eComprehensive Example of Ratio Analysis 13-18\u003c\/p\u003e \u003cp\u003eAppendix A Specimen Financial Statements: Apple Inc. A-1\u003c\/p\u003e \u003cp\u003eAppendix B Specimen Financial Statements: Columbia Sportswear Company B-1\u003c\/p\u003e \u003cp\u003eAppendix C Specimen Financial Statements: Under Armour, Inc. C-1\u003c\/p\u003e \u003cp\u003eAppendix D Specimen Financial Statements: Amazon.com, Inc. D-1\u003c\/p\u003e \u003cp\u003eAppendix E Specimen Financial Statements: Walmart Inc. E-1\u003c\/p\u003e \u003cp\u003eAppendix F Time Value of Money F-1\u003c\/p\u003e \u003cp\u003eF.1 Interest and Future Values F-2\u003c\/p\u003e \u003cp\u003eNature of Interest F-2\u003c\/p\u003e \u003cp\u003eFuture Value of a Single Amount F-3\u003c\/p\u003e \u003cp\u003eFuture Value of an Annuity F-5\u003c\/p\u003e \u003cp\u003eF.2 Present Values F-8\u003c\/p\u003e \u003cp\u003ePresent Value Variables F-8\u003c\/p\u003e \u003cp\u003ePresent Value of a Single Amount F-9\u003c\/p\u003e \u003cp\u003ePresent Value of an Annuity F-11\u003c\/p\u003e \u003cp\u003eTime Periods and Discounting F-13\u003c\/p\u003e \u003cp\u003ePresent Value of a Long-Term Note or Bond F-3\u003c\/p\u003e \u003cp\u003eF.3 Capital Budgeting Situations F-16\u003c\/p\u003e \u003cp\u003eF.4 Using Technological Tools F-18\u003c\/p\u003e \u003cp\u003ePresent Value of a Single Sum F-19\u003c\/p\u003e \u003cp\u003ePresent Value of an Annuity F-20\u003c\/p\u003e \u003cp\u003eFuture Value of a Single Sum F-21\u003c\/p\u003e \u003cp\u003eFuture Value of an Annuity F-22\u003c\/p\u003e \u003cp\u003eInternal Rate of Return F-22\u003c\/p\u003e \u003cp\u003eUseful Applications F-23\u003c\/p\u003e \u003cp\u003eAppendix G Reporting and Analyzing Investments G-1\u003c\/p\u003e \u003cp\u003eG.1 Accounting for Debt Investments G-2\u003c\/p\u003e \u003cp\u003eWhy Corporations Invest G-2\u003c\/p\u003e \u003cp\u003eAccounting for Debt Investments G-2\u003c\/p\u003e \u003cp\u003eG.2 Accounting for Stock Investments G-4\u003c\/p\u003e \u003cp\u003eHoldings of Less Than 20% G-5\u003c\/p\u003e \u003cp\u003eHoldings Between 20% and 50% G-6\u003c\/p\u003e \u003cp\u003eHoldings of More Than 50% G-7\u003c\/p\u003e \u003cp\u003eG.3 Reporting Investments in Financial Statements G-9\u003c\/p\u003e \u003cp\u003eDebt Securities G-9\u003c\/p\u003e \u003cp\u003eEquity Securities G-12\u003c\/p\u003e \u003cp\u003eBalance Sheet Presentation G-13\u003c\/p\u003e \u003cp\u003ePresentation of Realized and Unrealized Gain or Loss G-14\u003c\/p\u003e \u003cp\u003eCompany Index I-1\u003c\/p\u003e \u003cp\u003eSubject Index I-5\u003c\/p\u003e \u003cp\u003eRapid Review: Chapter Content\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47989208842469,"sku":"NP9781119791089","price":132.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781119791089.jpg?v=1761783215","url":"https:\/\/k12savings.com\/products\/financial-accounting-isbn-9781119791089","provider":"K12savings","version":"1.0","type":"link"}