Financial Accounting: An Integrated Statements Approach, 2nd Edition

I-7 Index

Uncollectible accounts

allowance method for, 358

direct write-off method for, 358

estimate of, 362

expense, 357

Uncollectible receivables, 357

Uncollectibles, estimating, 360

Unearned rent, 109

Unearned revenue, 100, 459

Unit of measure concept, 23

Units-of-production method, 407

Unrealized holding gain or loss, 545

V

Vacations, mandatory, 311

Value investors, 553

Vertical analysis, 69, 633

Vesting period, 501

Voucher, 318

Voucher system, 318

W

Winner-take-all emphasis, 542

Work-in-process inventory, 266

Write-offs to the allowance account,

359

Z

Zero-coupon bonds, 458

A

@home.com, 9

ABN AMRO North America Holding

Company, 489

Activision, Inc., 145

Acusphere Inc., 348

Adelphia, 24, 306

AFLAC, Inc., 668–669

AIG, 24

Alcoa Inc., 31, 393, 400, 435, 442, 554

Altama Delta Corporation, 528–529

Altria Group, Inc., 628

Amazon.com, 4, 50, 116, 144, 204,

205–206, 211, 297, 315, 530

American Airlines, 146, 151, 154

American Express, 222, 239, 241, 245,

250, 252, 254, 256, 346, 544

American International Group (AIG), 529

American Telephone and Telegraph

(AT&T), 4, 11, 31, 173, 510–511

Ameritrade, 8

AMR Corp., 93

Anheuser-Busch Companies, Inc., 291,

624

Ann Taylor Stores Corp., 662–663

AOL, 24, 414, 588

Apple Computer Inc., 5, 16, 42, 92,

188, 189, 211, 392, 399, 478,

579, 597, 598, 679

Atkins Nutritionals, Inc., 447

AutoZone, 31, 393

Avon Products Inc., 338, 539

B

Banc One, 356

Bank of America Corp., 489, 493,

522, 553, 589, 669

Barings Bank, 334

Barnes & Noble Inc., 4, 135, 393,

441, 447, 463–466

Bed Bath and Beyond, Inc., 663–664

Belk, Inc., 487–488

BellSouth Corp., 442, 487–488

Berkshire Hathaway Inc., 544, 575

Best Buy Inc., 4, 6, 42, 211, 259,

265, 266, 267, 268, 270,

274, 282–283, 299, 347–348,

391

Blockbuster, Inc., 559

BMW, 7, 8, 32

Boeing Co., 4, 31, 54, 91–92, 265,

291, 376, 392, 573

Borders, Inc., 205–206, 211, 447,

463–466

Boston Beer Company, 624

BP, 151

Burger King, 315

Burlington Northern Santa Fe Corp.,

435, 567

Business Software Alliance (BSA), 414

C

Campbell Soup Co., 76, 79, 528, 559

Carnival Corporation, 429

Caterpillar Inc., 31, 279, 393, 495,

520

CBS, 559

CDNow, 211

CDUniverse, 211

Cendant Corporation, 467

Charles Schwab, 32

Chevron Texaco Corp., 241, 279, 442,

528

Choice Hotels, 418

Cignal Corp., 496

Cinemark USA, 680–681

Circuit City Stores, Inc., 32, 133,

259–260, 267, 282–283, 391

Cisco Systems, 493, 579

Citigroup, Inc., 31, 36, 489, 518, 574

Citizens Financial Group, Inc., 489

Coated Sales, Inc., 365

Coca-Cola, 4, 5, 13, 16, 32, 76, 144,

393, 413, 462–463, 489, 493,

510, 544, 598, 664, 669

Colgate Palmolive Company, 339, 605

Comcast Corp., 195, 418, 435

Computer Associates International Inc.,

24, 400, 418

Conoco, 241

Continental Airlines, 174

Costco Wholesale Corporation, 300

Countrywide Financial Corporation, 489

CVS Corporation, 31, 142–143, 242,

346–347

D

DaimlerChrysler, 226, 278

Deere & Company, 278, 368

Dell Computer Corporation, 36, 92,

169, 214, 291, 298–299, 579,

583, 597, 598, 665, 679

Delphi, 9

Delta Air Lines, Inc., 5, 8, 9, 144, 154,

339, 376, 393, 435, 439, 495,

541, 546, 562, 587, 628, 646

Digital Theater Systems Inc., 280

Dillard’s Inc., 395

DirecTV Group, Inc., 195

Disc Exchange, 211

Disney.SeeWalt Disney Company

Company Index