Читать книгу Financial Accounting For Dummies - Maire Loughran - Страница 5

1 Chapter 2FIGURE 2-1: An abbreviated classified balance sheet.FIGURE 2-2: A simple income statement.FIGURE 2-3: A very basic statement of cash flows.

2 Chapter 3FIGURE 3-1: Service business income statement.FIGURE 3-2: Merchandising business income statement.FIGURE 3-3: Cash budget.FIGURE 3-4: Bank statement reconciliation.FIGURE 3-5: Cash to accrual cheat sheet

3 Chapter 5FIGURE 5-1: Horizontal analysis.FIGURE 5-2: A partial cash receipts journal.FIGURE 5-3: A partial cash disbursements journal.FIGURE 5-4: A partial sales journal.FIGURE 5-5: A partial purchases journal.FIGURE 5-6: The standard journal entry format.FIGURE 5-7: Recording service income.FIGURE 5-8: Journalizing a loan transaction.FIGURE 5-9: Journalizing common business transactions.FIGURE 5-10: A partial general ledger.FIGURE 5-11: A partial trial balance.

4 Chapter 7FIGURE 7-1: The asset section of a balance sheet.

5 Chapter 8FIGURE 8-1: The liability section of a balance sheet.FIGURE 8-2: Inventory purchase on account and payment within discount period.FIGURE 8-3: Journal entry to record accrued payroll and taxes.FIGURE 8-4: Recording accrued and actual warranty expense.

6 Chapter 9FIGURE 9-1: A statement of owner’s equity for a sole proprietorship.FIGURE 9-2: A statement of partners’ equity.FIGURE 9-3: The equity section of a balance sheet.

7 Chapter 10FIGURE 10-1: A single step format income statement.FIGURE 10-2: A multiple step format income statement.FIGURE 10-3: Net sales.FIGURE 10-4: Computing COGS for a manufacturing company.FIGURE 10-5: The step-by-step preparation of cost of goods manufactured during ...FIGURE 10-6: Reporting unusual income statement items.FIGURE 10-7: An income statement for a manufacturing business.

8 Chapter 11FIGURE 11-1: A direct method statement of cash flows.FIGURE 11-2: An indirect method statement of cash flows.

9 Chapter 12FIGURE 12-1: Recording land purchases and related costs.FIGURE 12-2: A double declining balance depreciation calculation.FIGURE 12-3: Comparison of depreciation expense among methods.FIGURE 12-4: Example of a depreciation schedule.

10 Chapter 13FIGURE 13-1: Effect of changes in price levels on inventory.FIGURE 13-2: Kool Kicks inventory analysis.FIGURE 13-3: FIFO cost-flow assumption.FIGURE 13-4: LIFO cost-flow assumption.FIGURE 13-5: Partial inventory worksheet.

11 Chapter 14FIGURE 14-1: Income statement horizontal analysis for 2020 and 2021.FIGURE 14-2: Income statement vertical analysis for 2020 and 2021.

12 Chapter 16FIGURE 16-1: Select financial information.FIGURE 16-2: An unqualified independent auditor’s report for Village Shipping, ...

13 Chapter 17FIGURE 17-1: Summary of the credit for increasing research activities.

14 Chapter 18FIGURE 18-1: Financial income provision for income taxes.FIGURE 18-2: Tax calculation using the General Business Credit and the Foreign ...FIGURE 18-3: Calculating income tax refund receivable for an NOL carryback.FIGURE 18-4: Calculating income tax refund receivable for an NOL carryforward.FIGURE 18-5: Comparing figures calculated for an income statement to those used...

15 Chapter 19FIGURE 19-1: Recording a finance lease transaction.

16 Chapter 20FIGURE 20-1: Change in method of accounting for inventory.