Cornerstones by X4apL3

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									Cornerstones of Financial Accounting
Rich/Jones/Mowen/Hansen


Cornerstones for Chapter 1
1-1   HOW TO Use the Fundamental Accounting Equation, page 10
1-2   HOW TO Prepare a Classified Balance Sheet, page 14
1-3   HOW TO Prepare an Income Statement, page 18
1-4   HOW TO Prepare a Statement of Retained Earnings, page 22

Cornerstones for Chapter 2
2-1   HOW TO Perform Transaction Analysis, page 64
2-2   HOW TO Determine Increases or Decreases to a Balance Sheet Account, page 71
2-3   HOW TO Determine Increases or Decreases to Revenues, Expenses and
      Dividends, page 73
2-4   HOW TO Make a Journal Entry, page 75

Cornerstones for Chapter 3
3-1   HOW TO Apply the Revenue Recognition and Matching Principles, page 118
3-2   HOW TO Determine Which Transactions Require Adjustment, page 120
3-3   HOW TO Record Accrued Revenues, page 122
3-4   HOW TO Record Accrued Expenses, page 124
3-5   HOW TO Adjust Deferred (Unearned) Revenues, page 125
3-6   HOW TO Adjust Deferred (Prepaid) Expenses, page 127
3-7   HOW TO Close the Accounts, page 135

Cornerstones for Chapter 4
4-1   HOW TO Perform a Bank Reconciliation, page 190
4-2   HOW TO Make Adjusting Entries as a Result of the Bank Reconciliation,
      page 192
4-3   HOW TO Account for Petty Cash, page 193

Cornerstones for Chapter 5
5-1   HOW TO Record Receivables using the Gross Method, page 235
5-2   HOW TO Estimate Bad Debt Expense with the Percentage of Credit Sales
      Method, page 241
5-3   HOW TO Estimate the Allowance for Doubtful Accounts with the Aging Method,
      page 243
5-4   HOW TO Account for Notes Receivable, page 248
5-5   HOW TO Calculate the Gross Profit, Operating Margin, Net Profit Margin, and
      Accounts Receivable Turnover Ratios, page 250
Cornerstones for Chapter 6
6-1    HOW TO Apply the Cost of Goods Sold Model, page 286
6-2    HOW TO Record Purchase Transactions in a Perpetual Inventory System, page
       291
6-3    HOW TO Record Sales Transactions in a Perpetual Inventory System, page 293
6-4    HOW TO Apply the Specific Identification Method, page 296
6-5    HOW TO Apply the FIFO Inventory Costing Method, page 298
6-6    HOW TO Apply the LIFO Inventory Costing Method, page 300
6-7    HOW TO Apply the Average Cost Inventory Costing Method, page 301
6-8    HOW TO Value Inventory at Lower of Cost or Market, page 306
6-9    HOW TO Calculate the Gross Profit and Inventory Turnover Ratios, page 308
6-10   HOW TO Analyze Inventory Errors, page 310

Cornerstones for the Chapter 6 Appendix6A
6-11   HOW TO Record Purchase Transactions in a Periodic Inventory System,
       page 314

Cornerstones for the Chapter 6 Appendix 6B
6-12   HOW TO Apply the FIFO Inventory Costing Method in a Periodic Inventory
       System, page 317
6-13   HOW TO Apply the LIFO Inventory Costing Method in a Periodic Inventory
       System, page 318
6-14   HOW TO Apply the Average Cost Inventory Costing Method in a Periodic
       Inventory System, page 319

Cornerstones for Chapter 7
7-1    HOW TO Measure and Record the Cost of a Fixed Asset, page 353
7-2    HOW TO Compute Depreciation Expense Using the Straight-Line Method,
       page 357
7-3    HOW TO Compute Depreciation Expense Using the Declining-Balance Method,
       page 359
7-4    HOW TO Compute Depreciation Expense Using the Units-of-Production Method,
       page 361
7-5    HOW TO Record an Impairment of Property, Plant, and Equipment, page 367
7-6    HOW TO Record the Disposition of Property, Plant, and Equipment, page 368
7-7    HOW TO Calculate Fixed Asset Ratios, page 370
7-8    HOW TO Account for Intangible Assets, page 372
7-9    HOW TO Account for Depletion of a Natural Resource, page 374

Cornerstones for Chapter 8
8-1    HOW TO Record Accounts and Notes Payable, page 406
8-2    HOW TO Calculate and Record Accrued Interest, page 408
8-3    HOW TO Record the Liabilities for Sales Tax, page 409
8-4    HOW TO Record Payroll Taxes, page 410
8-5    HOW TO Record Unearned Revenues, page 413
8-6    HOW TO Record Warranties, page 416
8-7    HOW TO Calculate Liquidity Ratios, page 417

Cornerstones for Chapter 9
9-1    HOW TO Record the Issuance of Bonds, page 447
9-2    HOW TO Record Interest Expense for Bonds Sold at Par, page 449
9-3    HOW TO Record Interest Expense for Zero-Coupon Bonds, page 450
9-4    HOW TO Record Interest Expense for Bonds Sold at a Discount, page 452
9-5    HOW TO Record Interest Expense for Bonds Sold at a Premium, page 454
9-6    HOW TO Record Interest Expense for Bonds Sold at a Discount using the
       Effective Interest Rate Method, page 459
9-7    HOW TO Record Interest Expense for Bonds Sold at a Premium using the
       Effective Interest Rate Method, page 460
9-8    HOW TO Account for Installment Debt Using the Effective Interest Rate Method,
       page 462
9-9    HOW TO Calculate and Analyze Long-Term Debt Ratios, page 470

Cornerstones for the Chapter 9 Appendix
9-10   HOW TO Determine the Market Value of a Bond, page 474

Cornerstones for Chapter 10
10-1   HOW TO Record the Sale of Capital Stock, page 509
10-2   HOW TO Account for Treasury Stock, page 514
10-3   HOW TO Record Cash Dividends, page 516
10-4   HOW TO Calculate Cumulative Preferred Dividends, page 521
10-5   HOW TO Calculate Stockholder Profitability Ratios, page 526
10-6   HOW TO Calculate Stockholder Payout Ratios, page 527

Cornerstones for Chapter 11
11-1   HOW TO Classify Business Activities, page 559
11-2   HOW TO Classify Changes in Balance Sheet Accounts, page 563
11-3   HOW TO Calculate Net Cash Flow from Operating Activities: Indirect Method,
       page 569
11-4   HOW TO Calculate Net Cash Flow from Investing Activities, page 573
11-5   HOW TO Calculate Net Cash Flow from Financing Activities, page 575
11-6   HOW TO Compute Free Cash Flow and Cash Flow Adequacy, page 578

Cornerstones for the Chapter 11 Appendix
11-7   HOW TO Calculate Net Cash Flows from Operating Activities: Direct Method,
       page 585

Cornerstones for Chapter 12
12-1   HOW TO Interpret Cross Sectional and Time Series (or Trend) Analysis,
       page 627
12-2   HOW TO Prepare Common Size Statements for Horizontal Analysis, page 629
12-3   HOW TO Prepare Common Size Statements for Vertical Analysis, page 630
12-4   HOW TO Calculate and Interpret Short-Term Liquidity Ratios, page 636
12-5   HOW TO Calculate and Interpret Debt Management Ratios, page 640
12-6   HOW TO Calculate and Interpret Asset Efficiency Ratios, page 644
12-7   HOW TO Calculate and Interpret Profitability Ratios, page 646
12-8   HOW TO Calculate and Interpret Stockholder Ratios, page 651
12-9   HOW TO Perform and Interpret Dupont Analysis, page 654

Cornerstones for Appendix 3
A3-1   HOW TO Computer Future Values Using Compound Interest, page 762
A3-2   HOW TO Computer the Future Value of a Single Amount, page 765
A3-3   HOW TO Computer Present Value of a Single Amount, page 768
A3-4   HOW TO Compute Future Value of an Annuity, page 770
A3-5   HOW TO Compute Present Value of an Annuity, page 772

								
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