Taking the same practical approach as Principles of Accounting I, this book teaches the second part of introductory accounting courses, including FASB requirements for the statement of cash flow. Covering specialized areas and aspects of business such as manufacturing costs, budgets, standard costs and financial ratios, the contents match those of the leading acocunting textbooks. Students in regular and special accounting prgrams and nonmajors will also appreciate the selection of fully solved problems.
Table of Contents
Partnerships: Formation
Partnerships: Admission and Dissolution
The Corporation: Organization
The Corporation: Stock Issue and Book Value
The Corporation: Subscriptions and Treasury Stock
The Corporation: Retained Earnings
The Corporation: Issuing Bonds
The Corporation: Redemption of Bonds
Examination I
Manufacturing Accounting: Accounts and Statements
Manufacturing Accounting: Worksheets and Joint and By-Products
Cost Systems: Job Order
Cost Systems: Process
Budgets: Income Statement
Budgets: Balance Sheet and Standard Costs
Examination II
Financial Statement Analysis: Horizontal and Vertical
Financial Statement Analysis: Ratios