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Introduction
Title Page -- Principles of Financial Accounting 2
Table Of Contents -- Financial Accounting
Copyright -- Principles of Financial Accounting 2
Acknowledgments -- Principles of Financial Accounting 2
Publisher Information
1.1 A Review of the Essential Role of Transaction Analysis
1.2 An Introduction to Double-Entry Bookkeeping
1.3 Preparing Journal Entries
1.4 The Connection of the Journal and the Ledger
1.5 The Need for Adjusting Entries
1.6 Preparing Various Adjusting Entries
1.7 Preparing Financial Statements Based on Adjusted Balances
Chapter 1 Appendix - Financial Statement Preparation
1.8 End-of-Chapter Exercises
2.1 Accounts Receivable and Net Realizable Value
2.2 Accounting for Uncollectible Accounts
2.3 The Problem with Estimations
2.4 Estimating the Amount of Uncollectible Accounts
2.5 End-of-Chapter Exercises
3.1 Determining and Reporting the Cost of Inventory
3.2 Perpetual and Periodic Inventory Systems
3.3 The Calculation of Cost of Goods Sold
3.4 Determining Inventory on Hand
3.5 The Necessity of Adopting a Cost Flow Assumption
3.6 The Selection of a Cost Flow Assumption for Reporting Purposes
3.7 Applying Cost Flow Assumptions to Determine Reported Inventory Balances
3.8 Reporting Inventory at the Lower-of-Cost-or-Market
3.9 End-of-Chapter Exercises
4.1 The Reporting of Property and Equipment
4.2 Determining Historical Cost and Depreciation Expense
4.3 Alternative Patterns for Calculating Depreciation
4.4 Asset Disposal and Recording Depreciation Expense for a Partial Year
4.5 Recording Expenditures That Affect Older Assets
4.6 Identifying and Accounting for Intangible Assets
4.7 The Balance Sheet Reporting of Intangible Assets
4.8 Recognizing Intangible Assets Owned by a Subsidiary
4.9 Accounting for Research and Development
4.10 End-of-Chapter Exercises
5.1 Basic Reporting of Liabilities
5.2 Reporting Current Liabilities Such as Gift Cards
5.3 Accounting for Contingencies
5.4 Accounting for Product Warranties
5.5 Debt Financing
5.6 The Issuance of Notes and Bonds
5.7 Pricing and Reporting Term Bonds
5.8 Accounting for Leases and Installment Notes
5.9 End-of-Chapter Exercises
6.1 The Issuance of Common Stock
6.2 Issuing and Accounting for Preferred Stock and Treasury Stock
6.3 The Issuance of Cash and Stock Dividends
6.4 The Computation of Earnings per Share
6.5 End-of-Chapter Exercises
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Principles of Financial Accounting 2 Copyright © 2015 by University of Minnesota is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License, except where otherwise noted.