Financial Accounting: An Integrated Statements Approach, 2nd Edition

A-4 Appendix A Interest Tables Present Value of Ordinary Annuity of $1 per Period n i 5% 5.5% 6% 6.5% 7% 8 % 1 0.95238 0.94787 0 ...

Appendix A Interest Tables A-5 Present Value of Ordinary Annuity of $1 per Period n i 9% 10% 11% 12% 13% 14% 1 0.91743 0.90909 0 ...

G-1 Accelerated depreciation method A depreciation method that provides for a higher depreciation amount in the first year of th ...

Bank statement A summary of all trans- actions is mailed to the depositor by the bank each month. (p. 319) Bond A form of intere ...

Glossary G-3 Credit terms Terms for payment on ac- count by the buyer to the seller. (p. 223) Creditor A lender of money, such a ...

Financial reporting system A subsystem of accounting that produces financial statements and other reports for external stakehold ...

Glossary G-5 inventory valued under fifo and inven- tory valued under lifo. (p. 278) Limited liability company (LLC) A busi- nes ...

Posting The process of transferring the debits and credits from the journal entries to the accounts in the ledger. (p. 160) Pref ...

Glossary G-7 format, where each column shows the change in each major stockholders’ equity classification. (p. 508) Stock divide ...

A Accelerated depreciation method, 408–409 Account(s), 100, 155 balance of, 155 bank, 319 cash short and over, 315 chart of, 160 ...

Index I-2 accounting for sale of, 551 Bond premium, amortizing, 457 Bond redemption, 457 Bonds, 11, 447 callable, 447, 457, 458 ...

I-3 Index Declining-balance method, 407 Deferrals, 105, 107 Deferred expenses, 101, 459 Deferred liabilities, 459 Deferred reven ...

Index I-4 Goodwill, 114, 414, 415 Gross pay, 444 Gross profit, 26, 212 and operating profit analysis, 233 Growth investors, 552 ...

I- 5 Index Manufacturing, 4 inventories, 266 Margin analysis, 640, 641 Market, 280 price, 507 rate, 451 Marketable securities, 5 ...

Index I-6 Quick ratio, 464, 647, 648 Quick response, 281 R Rate earned on stockholders’ equity, 636 total assets, 637 Ratio of c ...

I-7 Index Uncollectible accounts allowance method for, 358 direct write-off method for, 358 estimate of, 362 expense, 357 Uncoll ...

Index I-8 Dollar General, 32 Domino’s Inc., 681 Donnkenny, 335 Dow Chemical Company, 31, 495 Dow Jones & Co., Inc., 668 Drea ...

I-9 Index Planet Hollywood, 631 Polaroid, 631 Polo Ralph Lauren Corporation, 383 Porsche, 31 Priceline.com, 546 PricewaterhouseC ...

Resource Integration Guide Financial Accounting: An Integrated Statements Approach, 2e We know that sometimes the amount of supp ...

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