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Test Bank for Accounting Principles (9th Edition) by Jerry J. Weygandt

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  • ISBN-10:  047031754X / ISBN-13:  9780470317549
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    • Edition:  9th Edition
    • Format: Downloadable ZIP Fille
    • Resource Type : Testbank
    • Duration: Unlimited downloads
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    Test Bank for Accounting Principles, 9/e, Weygandt

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    Table of content:

    Chapter 1: Accounting in Action.
    Feature Story: Knowing the Numbers.
    What Is Accounting?
    The Building Blocks of Accounting.
    The Basic Accounting Equation.
    Using the Basic Accounting Equation.
    Financial Statements.
    All About You: Ethics: Managing Personal Financial Reporting.
    Appendix: Accounting Career Opportunities.
    Chapter 2: The Recording Process.
    Feature Story: Accidents Happen.
    The Account.
    Steps in the Recording Process.
    The Recording Process Illustrated.
    The Trial Balance.
    All About You: Your Personal Annual Report.
    Chapter 3: Adjusting the Accounts.
    Feature Story: What Was Your Profit?
    Timing Issues.
    The Basics of Adjusting Entries.
    The Adjusted Trial Balance and Financial Statements.
    Appendix: Alternative Treatment of Prepaid Expenses and Unearned Revenues.
    Chapter 4: Completing the Accounting Cycle.
    Feature Story: Everyone Likes to Win.
    Using a Worksheet.
    Closing the Books.
    Summary of the Accounting Cycle.
    The Classified Balance Sheet.
    All About You: Your Personal Balance Sheet.
    Appendix: Reversing Entries.
    Chapter 5: Accounting for Merchandising Operations.
    Feature Story: Who Doesn’t Shop at Wal-Mart?
    Merchandising Operations.
    Recording Purchases of Merchandise.
    Recording Sales of Merchandise.
    Completing the Accounting Cycle.
    Forms of Financial Statements.
    Appendix 5A: Periodic Inventory System.
    Appendix 5B: Worksheet for a Merchandiser.
    Chapter 6: Inventories.
    Feature Story: Where Is That Spare Bulldozer Blade?
    Classifying Inventory.
    Determining Inventory Quantities.
    Inventory Costing.
    Inventory Errors.
    Statement Presentation and Analysis.
    All About You: Employee Theft—An Inside Job.
    Appendix 6A: Inventory Cost Flow Methods in Perpetual Inventory Systems.
    Appendix 6B: Estimating Inventories.
    Chapter 7: Accounting Information Systems.
    Feature Story: QuickBooks® Helps This Retailer Sell Guitars.
    Basic Concepts of Accounting Information Systems.
    Subsidiary Ledgers.
    Special Journals.
    Chapter 8: Fraud, Internal Control, and Cash.
    Feature Story: Minding the Money in Moose Jaw.
    Fraud and Internal Control.
    Cash Controls.
    Control Features: Use of a Bank.
    Reporting Cash.
    All About You: Protecting Yourself from Identity Theft.
    Chapter 9: Accounting for Receivables.
    Feature Story: A Dose of Careful Management Keeps Receivables Healthy.
    Types of Receivables.
    Accounts Receivable.
    Notes Receivable.
    Statement Presentation and Analysis.
    All About You: Should You Be Carrying Plastic?
    Chapter 10: Plant Assets, Natural Resources, and Intangible Assets.
    Feature Story: How Much for a Ride to the Beach?
    Section 1: Plant Assets.
    Determining the Cost of Plant Assets.
    Depreciation.
    Expenditures During Useful Life.
    Plant Assets Disposals.
    Section 2: Natural Resources.
    Section 3: Intangible Assets.
    Accounting for Intangible Assets.
    Research and Development Costs.
    Statement Presentation and Analysis.
    All About You: Buying a Wreck of Your Own.
    Appendix: Exchange of Plant Assets.
    Chapter 11: Current Liabilities and Payroll Accounting.
    Feature Story: Financing His Dreams.
    Accounting for Current Liabilities.
    Contingent Liabilities.
    Payroll Accounting.
    All About You: Your Boss Wants to Know If You Jogged Today.
    Appendix: Additional Fringe Benefits.
    Chapter 12: Accounting for Partnerships.
    Feature Story: From Trials to Top Ten.
    Partnership Form of Organization.
    Basic Partnership Accounting.
    Liquidation of a Partnership.
    Appendix: Admission and Withdrawal of Partners.
    Chapter 13: Corporations: Organization and Capital Stock Transactions.
    Feature Story: “Have You Driven a Ford Lately?”
    The Corporate Form of Organization.
    Accounting for Issues of Common Stock.
    Accounting for Treasury Stock.
    Preferred Stock.
    Statement Presentation.
    Chapter 14: Corporations: Dividends, Retained Earnings, and Income Reporting.
    Feature Story: Owning a Piece of the Action.
    Dividends.
    Retained Earnings.
    Statement Presentation and Analysis.
    All About You: Corporations Have Governance Structures—Do You?
    Chapter 15: Long-Term Liabilities.
    Feature Story: Thanks Goodness for Bankruptcy.
    Bond Basics.
    Accounting for Bond Issues.
    Accounting for Bond Retirements.
    Accounting for Other Long-Term Liabilities.
    Statement Presentation and Analysis.
    Appendix 15A: Present Value Concepts Related to Bond Pricing.
    Appendix 15B: Effective-Interest Method of Bond Amortization.
    Appendix 15C: Straight-Line Amortization.
    Chapter 16: Investments.
    Feature Story: “Is There Anything Else We Can Buy?”
    Why Corporations Invest.
    Accounting for Debt Investments.
    Accounting for Stock Investments.
    Valuing and Reporting Investments.
    Chapter 17: Statement of Cash Flows.
    Feature Story: Got Cash?
    The Statement of Cash Flows: Usefulness and Format.
    Preparing the Statement of Cash Flows—Indirect Method.
    Using Cash Flows to Evaluate a Company.
    All About You: Where Does the Money Go?
    Appendix 17A: Using a Work Sheet to Prepare the Statement of Cash Flows—Indirect Method.
    Appendix 17B: Statement of Cash Flows—Direct Method.
    Chapter 18: Financial Statement Analysis.
    Feature Story: It Pays to Be Patient.
    Basics of Financial Statement Analysis.
    Horizontal Analysis.
    Vertical Analysis.
    Ratio Analysis.
    Earning Power and Irregular Items.
    Quality of Earnings.
    Chapter 19: Managerial Accounting.
    Feature Story: What a Difference a Day Makes.
    Managerial Accounting Basics.
    Managerial Cost Concepts.
    Manufacturing Costs in Financial Statements.
    Managerial Accounting Today.
    All About You: Outsourcing and Jobs.
    Chapter 20: Job Order Costing.
    Feature Story: “…And We’d Like It in Red”.
    Cost Accounting Systems.
    Job Order Cost Flow.
    Reporting Job Cost Data.
    Under- or Over applied Manufacturing Overhead.
    All About You: Minding Your Own Business.
    Chapter 21: Process Costing.
    Feature Story: Ben & Jerry’s Tracks Its Mix-Ups.
    The Nature of Process Cost Systems.
    Equivalent Units.
    Comprehensive Example of Process Costing.
    Contemporary Developments.
    Appendix: Example of Traditional Costing versus Activity-Based Costing.
    Chapter 22: Cost-Volume-Profit.
    Feature Story: Growing by Leaps and Leotards.
    Cost Behavior Analysis.
    Cost-Volume-Profit Analysis.
    All About You: A Hybrid Dilemma.
    Appendix: Variable Costing.
    Chapter 23: Budgetary Planning.
    Feature Story: The Next Amazon.com? Not Quite.
    Budgeting Basics.
    Preparing the Operating Budgets.
    Preparing the Financial Budgets.
    Budgeting in Non-Manufacturing Companies.
    All About You: Avoiding Personal Financial Disaster.
    Chapter 24: Budgetary Control and Responsibility Accounting.
    Feature Story: Trying to Avoid an Electric Shock.
    The Concept of Budgetary Control.
    Static Budget Reports.
    Flexible Budgets.
    The Concept of Responsibility Accounting.
    Types of Responsibility Centers.
    Chapter 25: Standard Costs and Balanced Scorecard.
    Feature Story: Highlighting Performance Efficiency.
    The Need for Standards.
    Setting Standard Costs—A Difficult Task.
    Analyzing and Reporting Variances from Standards.
    Balanced Scorecard.
    Appendix 25A: Standard Cost Accounting System.
    Appendix 25B: A Closer Look at Overhead Variances.
    Chapter 26: Incremental Analysis and Capital Budgeting.
    Feature Story: Soup Is Good Food.
    Section 1: Incremental Analysis.
    Management’s Decision-Making Process.
    Types of Incremental Analysis.
    Section 2: Capital Budgeting.
    Evaluation Process.
    Annual Rate of Return.
    Cash Payback.
    Discounted Cash Flow.
    All About You: What Is a Degree Worth?
    Appendix A: Specimen Financial Statements: PepsiCo, Inc.
    Appendix B: Specimen Financial Statements: The Coca-Cola Company.
    Appendix C: Time Value of Money.
    Appendix D: Using Financial Calculators.
    Appendix E: Standards of Ethical Conduct for Management Accountants.

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