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会计学 第1～17章（第7版） 
定 价：83 元 丛书名：清华MBA核心课程英文版教材
9 7 2 8 0 7 2 3 3 0 3 2 2 
本书由美国著名会计学家查尔斯and#8226;T. 亨格瑞等编著，介绍了财务会计的基本概念、方法和原理。第7版对全书进行了精炼，将内容集中在核心概念上，为学生进入真正的商界作好准备。作者在书中尽可能地采用真实的文件和案例背景，帮助学生顺利掌握财务会计知识，获得阅读和理解会计报表从而制定相关决策的专业能力。
本书可满足MBA教学需要，也可供非会计专业学生学习会计学。 简明目录 第1章 会计与企业环境2/第2章 记录企业交易58/第3章 调整过程124/第4章 会计循环的完成 194/第5章 商品流通企业的经营252/第6章 商品存货310/第7章 会计信息系统352/第8章 内部控制与现金406/第9章 应收项目454/第10章 固定资产和无形资产504/第11章 流动负债和工薪548/第12章 合伙企业594/第13章 公司：实收资本和资产负债表636/第14章 公司：留存收益和损益表688/第15章 长期负债732/第16章 现金流量表782/第17章 财务报表分析846/附录A Amazoncom年报A-1/附录B 投资与国际业务B-1/附录C 现值表C-1/附录D 习题答案D-1/照片索引PC-1/术语索引G-1/公司索引I-1 作者：(美) 亨格瑞 (Horngren, C. T.)，(美) 哈里森 (Harrison, W. T.)著
世纪之交，中国与世界的发展呈现最显著的两大趋势 ——以网络为代表的信息技术的突飞猛进，以及经济全球化的激烈挑战。无论是无远弗界的因特网，还是日益密 切的政治、经济、文化等方面的国际合作，都标示着21世纪的中国是一个更加开放的 中国，也面临着一个更加开放的世界。
教育，特别是管理教育总是扮演着学习与合作的先行者的角色。改革开放以来，尤 其是20世纪90年代之后，为了探寻中国国情与国际上一切优秀的管理教育思想、方 法和手段的完美结合，为了更好地培养高层次的“面向国际市场竞争、具备国际经营 头脑”的管理者，我国的教育机构与美国、欧洲、澳洲以及亚洲一些国家和地区的大 量的著名管理学院和顶尖跨国企业建立了长期密切的合作关系。以清华大学经济管理 学院为例，2000年，学院顾问委员会成立，并于10月举行了第一次会议，2001年4月 又举行了第二次会议。这个顾问委员会包括了世界上最大的一些跨国公司和中国几家 顶尖企业的最高领导人，其阵容之大、层次之高，超过了世界上任何一所商学院。在 这样高层次、多样化、重实效的管理教育国际合作中，教师和学生与国外的交流机会 大幅度增加，越来越深刻地融入到全球性的教育、文化和思想观念的时代变革中，我 们的管理教育工作者和经济管理学习者，更加真切地体验到这个世界正发生着深刻的 变化，也更主动地探寻和把握着世界经济发展和跨国企业运作的脉搏。 我国管理教育的发展，闭关锁国、闭门造车是绝对不行的，必须同国际接轨，按 照国际一流的水准来要求自己。正如朱镕基同志在清华大学经济管理学院成立十周年 时所发的贺信中指出的那样：“建设有中国特色的社会主义，需要一大批掌握市场经济 的一般规律，熟悉其运行规则，而又了解中国企业实情的经济管理人才。清华大学经 济管理学院就要敢于借鉴、引进世界上一切优秀的经济管理学院的教学内容、方法和 手段，结合中国的国情，办成世界第一流的经管学院。”作为达到世界一流的一个重要 基础，朱镕基同志多次建议清华的MBA教育要加强英语教学。我体会，这不仅因为英 语是当今世界交往中重要的语言工具，是连接中国与世界的重要桥梁和媒介，而且更 是中国经济管理人才参与国际竞争，加强国际合作，实现中国企业的国际战略的基石。 推动和实行英文教学并不是目的，真正的目的在于培养学生 ——这些未来的企业家——能够具备同国际竞争对手、合作伙伴沟通和对抗的能力。按照这一要求，清华大学经 济管理学院正在不断推动英语教学的步伐，使得英语不仅是一门需要学习的核心课程，而且渗透 到各门专业课程的学习当中。 课堂讲授之外，课前课后的大量英文原版著作、案例的阅读对于提高学生的英文水平也是非 常关键的。这不仅是积累相当的专业词汇的重要手段，而且是对学习者思维方式的有效训练。 我们知道，就阅读而言，学习和借鉴国外先进的管理经验和掌握经济理论动态，或是阅读翻 译作品，或是阅读原著。前者属于间接阅读，后者属于直接阅读。直接阅读取决于读者的外文阅 读能力，有较高外语水平的读者当然喜欢直接阅读原著，这样不仅可以避免因译者的疏忽或水平 所限而造成的纰漏，同时也可以尽享原作者思想的真实表达。而对于那些有一定外语基础，但又 不能完全独立阅读国外原著的读者来说，外文的阅读能力是需要加强培养和训练的，尤其是专业 外语的阅读能力更是如此。如果一个人永远不接触专业外版图书，他在获得国外学术信息方面就 永远会比别人差半年甚至一年的时间，他就会在无形中减弱自己的竞争能力。因此，我们认为，有 一定外语基础的读者，都应该尝试一下阅读外文原版，只要努力并坚持，就一定能过了这道关，到 那时就能体验到直接阅读的妙处了。 在掌握大量术语的同时，我们更看重读者在阅读英文原版著作时对于西方管理者或研究者的 思维方式的学习和体会。我认为，原汁原味的世界级大师富有特色的表达方式背后，反映了思维 习惯，反映了思想精髓，反映了文化特征，也反映了战略偏好。知己知彼，对于跨文化的管理思 想、方法的学习，一定要熟悉这些思想、方法所孕育、成长的文化土壤，这样，有朝一日才能真 正“具备国际战略头脑”。 以往，普通读者购买和阅读英文原版还有一个书价的障碍。一本外版书少则几十美元，多则 上百美元，一般读者只能望书兴叹。随着全球经济合作步伐的加快，目前在出版行业有了一种新 的合作出版的方式，即外文影印版，其价格几乎与国内同类图书持平。这样一来，读者可以不必 再为书价发愁。清华大学出版社这些年在这方面一直以独特的优势领先于同行。早在1997年，清 华大学出版社敢为人先，在国内最早推出一批优秀商学英文版教材，规模宏大，在企业界和管理 教育界引起不小的轰动，更使国内莘莘学子受益良多。 为了配合清华大学经济管理学院推动英文授课的急需，也为了向全国更多的MBA试点院校和 更多的经济管理学院的教师和学生提供学习上的支持，清华大学出版社再次隆重推出与世界著名 出版集团合作的英文原版影印商学教科书，也使广大工商界人士、经济管理类学生享用到最新最 好质优价廉的国际教材。 祝愿我国的管理教育事业在社会各界的大力支持和关心下不断发展、日进日新；祝愿我国的 经济建设在不断涌现的大批高层次的面向国际市场竞争、具备国际经营头脑的管理者的勉力经营 下早日中兴。 教授 清华大学经济管理学院
第1章 会计与企业环境...........................................2
第2章 记录企业交易............................................58 第3章 调整过程...............................................124 第4章 会计循环的完成 ........................................194 第5章 商品流通企业的经营.....................................252 第6章 商品存货...............................................310 第7章 会计信息系统...........................................352 第8章 内部控制与现金.........................................406 第9章 应收项目...............................................454 第10章 固定资产和无形资产....................................504 第11章 流动负债和工薪........................................548 第12章 合伙企业..............................................594 第13章 公司：实收资本和资产负债表.............................636 第14章 公司：留存收益和损益表.................................688 第15章 长期负债..............................................732 第16章 现金流量表............................................782 第17章 财务报表分析..........................................846 附录A Amazon.com年报.........................................A-1 附录B 投资与国际业务.........................................B-1 附录C 现值表.................................................C-1 附录D 习题答案...............................................D-1 照片索引......................................................PC-1 术语索引.......................................................G-1 公司索引.......................................................I-1 Brief Contents CHAPTER 1 Accounting and the Business Environment 2 b and the Business Environment 2 . CHAPTER 2 Recording Business Transactions SS b Business Transactions SS CHAPTER 3 The Adiusting Process 124 , b Process 124 CHAPTER 4 Completing the Accounting Cycle 194 CHAPTER 5 Merchandising Operations 252 ac perations 252 , CHAPTER 6 Merchandise inventory 310 J CHAPTER 7 Accounting Information Systems 352 ac information Systems 352 . CHAPTER and Internal Control and Cash 406 CHAPTER 9 Receivables 454 . CHAPTER 10 Plant Assets and intangibles 504 .lbles s04 CHAPTER 11 Current Liabilities and Payroll 548 ,roll s48 . CHAPTER 12 Partnerships 594 CHAPTER 13 Corporations: Paid-In Capital and the Balance Sheet 636 CHAPTER 14 Corporations: Retained Earnings and the income Statement 688 CHAPTER 15 Long-Term Liabilities 732 CHAPTER 16 The Statement of Cash Flows 782 , CHAPTER 17 Financial Statement AnalVsis 846 afls 846 Appendix A: Amazon.com Annual Report A-1 Appendix B: Investments and international Operations B-1 Appendix C: Present Value Tables C-1 Appendix D: Check Figures D-1 Photo Credits PC-1 Glindex G-1 Company index I-1 - - VIII Contents 4 Accountina and the Business Environment 2 I- -~~~ ~.. -... =, ~.. ~ -.. ~ ~~~... ~ ~~ ~.. -.. ~..... ~.. - -. ~. - ac ~., Accounting: The Language of Business 4 a: foe Language of Business 4 Decision Makers: The Users of Accounting information 4 Financial Accounting and Management Accounting S ml,. n, c. foe Accounting Profession 6 a Profession 6 Governing Organizations 6 Ethics in Accounting and Business 6 standards of Professional Conduct 7 standards of Professional Conduct 7 m r n.. fvpes of Business Organizations 8 ypes of Business Organizations 8 Accounting Concepts and Principles 9 al v. foe Entity ConceDt 9 y pt 9 al n 1. I .I. foe Reliability (Objectivity) Principle 10 y \Objectivity) Principle 10 FI foe Cost Principle 10 FI foe Going-Concern Concept 10 al <' I I Monetarl TT. foe Stable-Monetary-Unit ConceDt 10 J pt 10 al 4. n.' 1 foe Accounting EOuation 11 a equation 11 Assets and Liabilities 11 Owner's Equity 11 Accounting for Business Transactions 13 Evaluating Business Transactions--The User Perspective of Accounting 17 al v.. I < 4 Q l he Financial Statements 19 Financial Statement Headings 21 Relationships Among the Financial Statements 22 . Decision Guidelines 22 * Summary Problem 23 y Problem 23 Review and Assignment Material 26 * ChaDter 1 Oemo Doc: Transaction Analysis Usina Accounting Equation/Financial pier 1 Oemo Doc: Transaction AnalySis Using Accounting Equation/Financial ststement PreDaration 49 paration 49 2Recording Business TransaCtions 58 The Acco,'nt- the T.edqer- and the in,,rnnl 6O the Account, the Ledger, and the Journal 60 Assets 60 Liabilities 61 Owner's Equity 62 Chart of Accounts 62 Double-Entry Accounting 64 J 8 al m ) foe T-Account 64 Increases and Decreases in the Accounts 64 Recording Transactions in the Journal 66 Posting (Copying information) from the Journal to the Ledger 67 Expanding the Rules of Debit and Credit: Revenues and Expenses 67 al Normal Balance of an Account 69 foe Normal Balance of an Account 69 IX x Contents ac al c 1. ac foe Flow of Accounting Data 69 source Documents 70 source Documents 70 Journalizing Transactions and Posting to the Ledger 70 al T I I foe Ledger Accounts After Posting 76 al m. 1 P I -7 foe Trial Balance 76 Correcting Trial Balance Errors 78 Details of lournals and Ledgers 78 ,ournals and Ledgers 78 Details in the Journal 78 Details in the Ledger 79 al n l he Four-Column Account: An Alternative to the T-Account 80 Recording Transactions from Actual Business Documents 80 . Decision Guidelines 82 * .Summary Pro6lern 83 y Pro6lern 83 Review and Assignment Material 87 * Cd.apter 2 De.mo Doc: De~dit TransaCtion Analal t 14 3The Adjusting Process IZ4 AccountinZ ConceDts and PrinciDles 126 o pts and Principles 126 Acornal Accounting Versus Cash-Basis Accounting 126 al 4. D. 1 1,7 l he Accounting Period 127 al n D,.. 1,, R l he Revenue Principle 128 ale r i. n.. 1 4, Q foe Matching Principle 129 al m' D. I n 1,Q l he Time-Period Concept 129 Adiusting the Accounts 130 Prepaids and Acornals 131 Prepaid Expenses 131 Depreciation 133 Accrued Expenses 136 Accrued Revenues 138 Unearned Revenues 138 qummar\r of the AdiustinZ Process 139 summary of the Adiusting Process 139 y of the Adjusting Process 139 m' A 1. I m. I n i, 4 1 Yhe Adjusted Trial Balance 143 al v.. I <,, 4 4 foe Financial Statements 144 Preparing the Statements 144 Relationships Among the Financial Statements 144 Ethical Issues in Acornal Accounting 146 . Decision Guidelines 147 * sa.mma.ry Problem t48 y Problem t48 Review and Assignment Material 152 CHAPTER A PPENOIX 3A: Alternative Treatment of Prepaid EXpenses and Unearned Revenues 179 k C.hapter 3 Demo Doc: Preparation of Adj+usting Entries, Adjusted Trial balance., and Finan+Cial StstementS,83 Contents xi 4Completing the Accounting Cycle 194 The AccountinZ Cycle 196 6 7 m, IVT, foe WOrk Sheet 197 k Summary Problem 1 200 y Problem 1 200 Completing the Accounting Cycle 202 Preparing the Financial Statements 203 Recording the Adjusting Entries 203 Closing the Accounts 204 Postclosing Trial Balance 206 Classifying Assets and Liabilities 207 ying Assets and Liabilities 207 Assets 207 Liabilities 208 FI foe Classified Balance Sheet 208 Balance Sheet Forms 208 Accounting Ratios 210 Current Ratio 210 Debt Ratio 210 . Decision Guidelines 211 k summary Pro6lem 2 212 y Pro6lem 2 212 Review and Assignment Material 216 CHAPTER APPENOIX 4A: Reversinq Entries: An Optional step 239 s Entries: An Optional step 239 Comorehensive PrO6Iem for ChaDters 1-4 242 prehensive PrO6Iem for Chapters 1-4 242 * Chapter 4 Demo Doc: Accounting Work sheets and Closing Entries 244 pier 4 Demo Doc: Accounting Work sheets and Closing Entries 244 5Merchandising Operations 252 What Are Merchandising Operations? 255 FI foe Operating Cycle of a Merchandising Business ZSS . Inventory Systems: PerDetual and Periodic ZSS J yatems: Perpetual and Periodic ZSS Perpetual inventory Systems 256 Accounting for inventory in the Perpetual System 256 Purchase of inventory 257 j -J 7 bale of inventorers60 bale of inventory 260 J Raies Revenue, Cost of Goods Sold, and Gross Profit 264 bales Revenue, Cost of Goods Sold, and Gross Profit 264 k Summary Pro6lem t 265 y Pro6lem t 265 Adiusting and Closing the Accounts of a Merchandiser 267 ,usting and Closing the Accounts of a Merchandiser 267 Adiusting inventory Based on a Physical Count 267 ,usting inventory Based on a Physical Count 267 Closing the Accounts of a Merchandiser 268 Preparing a Merchandiser's Financial Statements 269 Income Statement Formats: Multi-Step and Single-Step 269 m o ~. fWo Ratios for Decision Making 271 8 271 FI foe Gross Profit Percentage 272 al o ac foe Rate of inventory Turnover 272 7. Cost of Goods Sold in a Periodic inventory System 273 J '.tern 273 - Xll Contents . Decision Guidelines 275 k Summary Problem 2 276 y Problem 2 276 CHAPTER APPENOIX SA: Work Sheet for a Merchandising Business 279 Review and Assignment Material 281 CHAPTER APPENDIX SB: Accountinq for Merchandise in a H for Merchandise in a Periodic inventory SWtem 304 ysystem 304 Comprehensive Pro6lem for Chaoters 1-5 308 prehensive Pro6lem for Chapters 1-5 308 6Merchandise inventory 31O Inventory CostinZ Methods 312 , a,viethods 312 Inventory Costing in a Perpetual System 315 ' a in a Perpetual System 315 First-In, First-Out (FIFO) Method 3iS Last-In, First-Out (LIFO) Method 317 Average-Cost Method 318 Comparing FIFO, LIFO, and Average Cost 320 k Summary Problem 1 32t y Problem 1 32t Accounting Principles and inventories 324 Other inventory Issues 325 y Issues 325 Lower-of-Cost-or-Market Rule 325 Effects of inventory Errors 325 J Ethical Issues 326 Estimating Ending inventory 328 . Decision Guidelines 329 k summary Problem 2 33o y Problem 2 33O Review and Assignment Material 331 CHAPTER APPENOIX 6A: Accountinq for inventory in a Periodic SWtem 346 H for inventory in a Periodic SyStem 346 7Accounting information Systems 352 - ~ - - - - - ~ - - ~ ~ ~ An Effective Accounting information System 354 a information System 354 Components of a Computerized System 3SS How Computerized and Manual Systems WOrk 355 Designing a System: The Chart of Accounts 356 Processing Transactions: Manual and Menu-Driven Systems 357 Enterprise Resource Planning (ERP) Systems 358 Integrated Accounting Software: Spreadsheets 358 special lournals 360 special Journals 360 qDecial lournals in a Manual Sxrstem 360 special Journals in a Manual System 360 . al q I T 1 2 foe Sales lournal 361 Journal 361 Using Documents as Journals 363 FI l he Cash Receipts Journal 364 al D, I T I, X foe Purchases lournal 366 Journal 366 FI ] he Cash Payments Journal 368 yments Journal 368 FI n I c, foe Role of the General lournal 370 ,ournal 370 FI l he Credit Memo--Recording Sales Returns and Allowances 370 al ac 1. Memo--Recordinl D, I O I d 11,, l he Debit Memo--Recording Purchase Returns and Allowances 371 Balancing the Ledgers 372 Contents xiii Blending Computers and Special Journals 372 . Decision Guidelines 373 * summa.ry Prob.lem 3.74 y Prob.lem 3.74 Review and Assignment Material 378 Comprehensive Problem for Chaoters 1-7 403 prehensive Problem for Chapters 1-7 403 8Internal control and cash 406 Internal Control 408 The Sarbanes-Oxley Account (SOX) 408 y Account (SOX) 408 The Components of internal Control 409 Internal Control Procedures 411 Internal Controls for E-Commerce 414 The Limitations of internal Control--Costs and Benefits 415 The Bank Account as a Control Device 416 The Bank Reconciliation 417 Preparing the Bank Reconciliation 418 Online Banking 421 k summary Problem t 423 y Problem t 423 Internal Control over Cash Receipts 425 Internal Control over Cash Payments 426 yments 426 Controls over Payment by Check 426 yment by Check 426 Controlling Petty Cash Payments 428 Reporting Cash on the Balance Sheet 430 Ethics and Accounting 431 Corporate and Professional Codes of Ethics 431 Ethical Issues in Accounting 431 . Decision Guidelines 433 k Summary Pro6lem 2 434 y Pro6lem 2 434 Review and Assignment Material 435 9Receivables 454 ReceivnhleR! An introd,,ction 4F6 Receivables: An introduction 456 Types of Receivables 456 Establishing internal Control over Collection of Receivables 457 Managing the Collection of Receivables: The Credit Department 458 . Decision Guidelines 459 Accounting for Uncollectibles (Bad Debts) 460 The Allowance Method 460 Estimating Uncollectibles 461 Writing Off Uncollectible Accounts 464 The Direct Write-Off Method 465 Recovery of Accounts Previously Written Off 465 Y y theitten Off 465 Credit-Card, Bankcard, and Debit-Card Sales 466 Credit-Card Sales 466 Bankcard Sales 467 Debit-Card Sales 467 Xlv Contents k Summary Problem 1 468 y Problem 1 468 Notes Receivable: An Overview 470 Identifying Maturity Date 470 ying Maturity Date 470 Computing interest on a Note 471 Accounting for Notes Receivable 472 Recording Notes Receivable--Three Cases 472 Accruing interest Revenue 473 Dishonored Notes Receivable 473 Reporting Receivables on the Balance Sheet 474 Computers and Accounts Receivable 474 Using Accounting information for Decision Making 474 Acid-Test (or Quick) Ratio 475 Days' Sales in Receivables 476 ' a bales in Receivables 476 . Decision Guidelines 477 k Summary Problem 2 478 y Problem 2 478 Review and Assignment Material 479 CHAPTER APPENDIX gA: Oiscountinq a Note Receivable 502 H a Note Receivable 502 1 0 22::t:2t.':,, 504 a the Cost of a Plant Asset 506 Land and Land Improvements 507 Buildings 508 Machinery and Eouipment 508 y and Equipment 508 Furniture and Fixtures 508 A Lump-Sum (Basket) Purchase of Assets 508 Capital Expenditures 509 Depreciation 510 Causes of Depreciation 511 Measuring Depreciation 511 Depreciation Methods 511 Comparing Depreciation Methods 514 k summary Problem 1 517 y Problem 1 517 Other Issues in Accounting for Plant Assets 519 Depreciation and income Taxes 519 Depreciation for Partial Years 519 Changing the Useful Life of a Depreciable Asset 519 Using Fully-Depreciated Assets 521 Disposing of a Plant Asset 521 Accounting for Natural Resources 524 Accounting for intangible Assets 525 Rriecific intanZibles 52s specific intangibles 525 Accounting for Research and Development Costs 527 Ethical Issues 528 . Decision Guidelines 529 * Summary Problem 2 530 y Problem 2 530 Review and Assignment Material 531 Contents xv 1 1 ===:::?=::?z"':,,,., Accounts Payable SSO ,able sso short-Term Notes Palrable SKI abort-Term Notes Payable SKI yable SKI cafes Tax Palrqble SSZ bales Tax Payable SSZ ,able ssZ Current Portion of Long-Term Notes Payable SSZ Accrued Expenses (Accrued Liabilities) SS3 Unearned Revenues SS3 Current Liabilities That Must Be Estimated 554 Estimated Warranty Payable SS4 y Payable SS4 Contingent Liabilities SSS Decision Guidelines 556 * summary Problem 1 557 y Problem 1 557 Accounting for Payroll 558 Gross Pay and Net (Take-Home) Pay SSS , and Net (Take-Home) Pay SSS Payroll Withholding Deductions SSg J a Deductions SSg EmDloyer Payroll Taxes 561 ployer Payroll Taxes 561 Payroll Accounting 562 J and J62 al n. 11 C e foe Payroll System 563 J,.tem 563 Payroll Record 563 ,roll Record 563 Payroll Checks 564 ,roll Checks s64 Earnings Record 564 Paving the Payroll 564 j lug the Payroll s64 Internal Control over Payroll 567 j. Reporting Current Liabilities 568 Ethical Issues in Reporting Liabilities 568 . Decision Guidelines 569 * Summary Pro6lem 2 570 y Pro6lem 2 570 Review and Assignment Material 572 Comorehensive Problem for Chaoters 8-11 592 prehensive Problem for Chapters 8-11 592 . 2 27ic'of.,"',',. 596 P 596 al Iv!,. I foe Written Agreement 596 Limited Life 597 Mutual Agency 597 Unlimited Liability 597 y J97 Co-Ownership of Property 597 No Partnership income Tax 597 Partners' Capital Accounts 597 m c n. t. cOo fvpes of PartnershiDS 598 ypes of Partnerships 598 General Partnership 598 Limited Partnership 598 Limited Liability ComDany (LLC) 599 J pany (LLC) 599 < CorDoration 599 a Corporation 599 al Q, T T C n. t. foe Start-Up of a Partnership 600 Qhoririrr Profits and Losses. on 1 1 .haring Profits and Losses, and Partner Drawings 601 a Profits and Losses, and Partner Drawings 601 xvi Contents RharinZ Based on a Stated Fraction 601 charing Based on a Stated Fraction 601 RharinZ Based on CaDital Balances and on Service 602 charing Based on Capital Balances and on Service 602 Partner Drawings of Cash and Other Assets 603 Admission of a Partner 604 Admission by Purchasing a Partner's interest 604 J b a Partner's interest 604 Admission by investinZ in the PartnershiD 606 J b in the Partnership 606 Withdrawal of a Partner 608 Revaluation of Assets 609 Withdrawal at Book Value 610 Withdrawal at Less Than Book Value 610 Withdrawal at More Than Book Value 611 Death of a Partner 611 Liquidation of a Partnership 611 bale of Assets at a Gain 612 bale of Assets at a Gain 612 able of Assets at a Loss 613 bale of Assets at a Loss 613 Partnership Financial Statements 614 . Decision Guidelines 615 k summary Problem 617 y Problem 617 Review and Assignment Material 619 1 3 2r77"t, 7,,,. and the Balance Sheet 636 Characteristics of a Corporation 638 Organizing a Corporation 639 Capital Stock 640 stockholders' Eauitl! Relics 641 stockholders' Equity Basics 641 Paid-In Capital Comes from the Stockholders 642 Retained Earnings Come from Profitable Operations 642 A Corporation May Pay Dividends to the Stockholders 644 stockholders' RiZhts 644 stockholders' Rights 644 Classes of Stock 644 Issuing Stock 645 Issuing Common Stock 645 Issuing Preferred Stock 649 Ethical Considerations 649 Review of Accounting for Paid-In Capital 649 Decision Guidelines 651 k Summary Pro6lem 1 652 y Pro6lem 1 652 Accounting for Cash Dividends 654 Dividend Dates 654 Declaring and Paying Dividends 654 Dividing Dividends Between Preferred and Common 655 Dividends on Cumulative and Noncumulative Preferred 656 Different Values of Stock 657 Market Value 657 Book Value 657 Evaluating Operations 658 Rate of Return on TOtal Assets 659 Contents xvii Rate of Return on Common Stockholders' Equity 659 Accounting for income Taxes by Corporations 660 . Decision Guidelines 662 k summary Pro6lem 2 663 y Pro6lem 2 663 Review and Assignment Material 665 1 4 Corporations: =:E,,=, and the Income Retained Earnings, Stock Dividends, and Stock Splits 690 Retained Earnings 690 clock Dividends 691 stock Dividends 691 stOCk SDlitS 693 stock Splits 693 stock Dividends and Stock SDlits ComDared 694 stock Dividends and Stock Splits Compared 694 m C I freasury Stock 694 7 Purchase of Treasury Stock 694 7 stock 694 m G' I P. freasury Stock Basics 695 J able of Treasurlr stock 696 bale of Treasury Stock 696 J Other Stockholders' Equity Issues 697 Retirement of Stock 697 Restrictions on Retained Earnings 697 Variations in Reporting Stockholders' Equity 699 Decision Guidelines 700 * summary Problem 1 7OI y Problem 1 7OI al n T C -nl foe Corporate income Statement 703 Continuing Operations 703 CDecial items 703 special items 703 Earnings per Share 705 statement of Retained EarninZc 707 statement of Retained Earnings 707 Combined Statement of income and Retained Earnings 707 Prior-Period Adjustments 708 Reporting Comprehensive income 708 . Decision Guidelines 710 k Summary Problem 2 711 y Problem 2 711 Review and Assignment Material 713 1 5:=7=:,2"',7. 732 m c p 1 77' fypes of Bonds 734 ,pos of Bonds 734 Bond Prices 735 Present Value 736 Bond interest Rates 737 Issuing Bonds Payable to Borrow Money 737 Issuing Bonds Payable at Maturity (Par) Value 738 Issuing Bonds Payable at a Discount 738 Decision Guidelines 741 k summary Problem 1 742 y Problem 1 742 Issuing Bonds Payable at a Premium 743 - - xvill Contents Additional Bond TOpics 744 Adiusting Entries for Bonds Payable 744 ,usting Entries for Bonds Payable 744 Issuing Bonds Payable Between interest Dates 745 Retirement of Bonds Payable 746 j Convertible Bonds Payable 747 yable 747 Reporting Liabilities on the Balance Sheet 747 Advantages and Disadvantages of Issuing Bonds Versus Stock 748 . Decision Guidelines 750 * summary Pro6lem 2 75t y Pro6lem 2 75t Review and Assignment Material 753 CHAPTER APPENDIX 1 SA: The Time Value of Money: Present Value of a Bond and Effective-Interest Amortization 771 COmorehensive PrO6Iem for Chaoters 13-15 781 prehensive PrO6Iem for Chapters 13-15 781 1 6 TheStatement of Cash Flows 782 Introduction: The Statement of Cash Flows 784 Cash Equivalents 785 Operating, Investing, and Financing Activities 785 m v c fWo Formats for Operating Activities 786 Preparing the Statement of Cash Flows by the indirect Method 787 Cash Flows from Operating Activities 788 Cash Flows from investing Activities 792 Cash Flows from Financing Activities 793 Noncash investing and Financing Activities 795 Measuring Cash Adequacy: Free Cash Flow 796 . Decision Guidelines 797 k summary Problem 798 y Problem 798 Review and Assignment Material 801 CHAPTER APPENOIX 1 6A: Preparing the statement of Cash Flows by the Oirect Method 828 y the Oirect Method 828 . Decision Guidelines 836 k summary Pro6lem 837 y Pro6lem 837 CHAPTER APPENOIX 1 6B: Preparing the statement of Cash Flows Usinq a spreadsheet 840 s a spreadsheet 840 1 7 MsotZe"=^,,.,,,, 846 y31s 849 Horizontal Analysis 849 731s 849 Illustration: Google inc. 850 Horizontal Analysis of the income Statement 851 ysis of the income Statement 851 Horizontal Analysis of the Balance Sheet 851 ysis of the Balance Sheet 851 m I D frend Percentages 852 Vertical Analysis 852 731s 852 Illustration: Google inc. 853 How Do We Compare One Company with Another? 853 Contents xix Benchmarking 854 Benchmarking Against a Key Competitor 855 Benchmarking Against the industry Average 856 k summary Pro6lem t 857 y Pro6Iem t 857 Using Ratios to Make Decisions 859 Measuring Ability to Pay Current Liabilities 859 Measuring Ability to Sell inventory and Collect Receivables 861 Measuring Ability to Pay Long-Term Debt 863 Measuring Profitability 864 Analyzing Stock investments 866 yiing Stock investments 866 Red Flags in Financial Statement Analysis 868 . Decision Guidelines 869 k Summary Pro6lem 2 871 y Pro6Iem 2 871 Review and Assignment Material 873 Comorehensive PrO6Iem for Chaoters 16 and 17 B96 prehensive PrO6Iem for Chapters 16 and 17 B96 Appendix A: Amazon.com Annual Report A-1 Appendix B: Investments and international Operations B-1 Appendix C: Present Value Tables C-1 Appendix D: Check Figures D-1 Photo Credits PC-1 Glindex G-1 Company index I-1
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