Name: Accounting Principles 7Th Canadian Edition Volume 2 By Jerry J. Weygandt | Test Bank Spot
SKU: 000786000763
Price: 25.00 USD
Availability: InStock

Accounting Principles 7Th Canadian Edition Volume 2 By Jerry J. Weygandt

Table of Contents

Title Page
Copyright Page
Dedication
Brief Contents
Contents
Chapter 9 Long-Lived Assets
Capitalizing on Education
Property, Plant, and Equipment
Determining the Cost of Property, Plant, and Equipment
Depreciation
Revising Periodic Depreciation
Disposal of Property, Plant, and Equipment
Natural Resources
Cost
Depletion
Disposal
Intangible Assets and Goodwill
Accounting for Intangible Assets
Intangible Assets with Finite Lives
Intangible Assets with Indefinite Lives
Goodwill
Statement Presentation and Analysis
Presentation
Analysis
Chapter 10 Current Liabilities and Payroll
Butterflies Bring About Better Banknotes
Determinable (Certain) Current Liabilities
Accounts Payable
Unearned Revenues
Operating Line of Credit and Bank Overdraft
Short-Term Notes Payable
Sales Taxes
Property Taxes
Current Maturities of Long-Term Debt
Uncertain Liabilities
Provisions
Contingencies
Payroll
Employee Payroll Costs
Employer Payroll Costs
Recording the Payroll
Financial Statement Presentation
Appendix 10A: Payroll Deductions
Chapter 11 Financial Reporting Concepts
The Need for Accounting Standards
The Conceptual Framework of Accounting
The Objective of Financial Reporting
Elements of Financial Statements
Qualitative Characteristics of Useful Financial Information
Fundamental Characteristics
Enhancing Qualitative Characteristics
Application of the Qualitative Characteristics
Differences in Qualitative Characteristics Under IFRS and ASPE
Recognition and Measurement Criteria
General Recognition
Revenue Recognition
Other Revenue Recognition Situations
Expense Recognition
Measurement of Elements
Violation of Recognition and Measurement Concepts: Errors and Intentional Misstatements
Foundational Concepts, Assumptions, and Constraints
Concepts and Assumptions
Constraints
Summary of Conceptual Framework
Looking Ahead
Chapter 12 Accounting for Partnerships
Partnering for Success
Partnership Form of Organization
Characteristics of Partnerships
Advantages and Disadvantages of Partnerships
Partnership Agreement
Basic Partnership Accounting
Forming a Partnership
Dividing Partnership Profit or Loss
Partnership Financial Statements
Admission and Withdrawal of a Partner
Admission of a Partner
Withdrawal of a Partner
Liquidation of a Partnership
No Capital Deficiency
Capital Deficiency
Chapter 13 Introduction to Corporations
The Advantages of Incorporation
The Corporate Form of Organization
Characteristics of a Corporation
Operating a Corporation
Share Capital
Share Issue Considerations
Common Shares
Preferred Shares
Retained Earnings
Corporate Income Statements
Cash Dividends
Reporting Retained Earnings
Statement Presentation and Analysis
Presentation of Shareholders’ Equity
Analysis
Chapter 14 Corporations: Additional Topics and IFRS
Brewing Shareholder Return
Additional Share Transactions
Stock Dividends and Stock Splits
Reacquisition of Shares
Comprehensive Income
Continuing and Discontinued Operations
Other Comprehensive Income
Accounting Changes
Changes in Accounting Estimates
Changes in Accounting Policies
Correction of Prior Period Errors
Reporting Changes in Shareholders’ Equity
Summary of Shareholders’ Equity Transactions
Statement of Changes in Shareholders’ Equity
Analyzing Shareholders’ Equity
Earnings Performance
Dividends Record
Chapter 15 Non-Current Liabilities
A New Lease on Aircraft Accounting
Bonds Payable
Types of Bonds
Bond Issuance
Bond Trading
Bond Pricing
Discount or Premium on Bonds
Accounting for Bond Issues
Issuing Bonds at Face Value
Issuing Bonds at a Discount
Issuing Bonds at a Premium
Issuing Bonds at a Discount Versus at a Premium
Bond Interest Accruals
Accounting for Bond Retirements
Redeeming Bonds at Maturity
Redeeming Bonds Before Maturity
Instalment Notes Payable
Fixed Principal Payments
Blended Payments
Current and Non-Current Portions
Lease Liabilities
Operating Leases
Finance Leases
Statement Presentation and Analysis
Presentation
Analysis
Chapter 16 Investments
Growing an Agricultural Business through Strategic Investments
Classifying Investments
Non-Strategic Investments
Strategic Investments
Accounting for Debt Investments Reported at Amortized Cost
Money-Market Instruments
Bonds
Accounting for Fair Value Investments
Fair Value through Profit or Loss
Fair Value through other Comprehensive Income
Accounting for Strategic Investments
Equity Method
Cost Method
Reporting of Investments
Balance Sheet
Income Statement and Statement of Comprehensive Income
Summary of Investments
Chapter 17 The Cash Flow Statement
Going with the Cash Flow
Reporting of Cash Flows
Usefulness of the Cash Flow Statement
Content of the Cash Flow Statement
Preparation of the Cash Flow Statement
Indirect Method
Direct Method
Using the Information in the Financial Statements
Free Cash Flow
Chapter 18 Financial Statement Analysis
Corus Entertains Investors
Basics of Financial Statement Analysis
Comparative Analysis
Tools of Analysis
Horizontal Analysis
Balance Sheet
Income Statement
Vertical Analysis
Balance Sheet
Income Statement
Ratio Analysis
Liquidity Ratios
Solvency Ratios
Profitability Ratios
Limitations of Financial Statement Analysis
Alternative Accounting Policies
Comprehensive Income
Quality of Information
Economic Factors
Appendix A: Specimen Financial Statements
Appendix B: Sales Taxes
Appendix PV: Present Value Concepts
Company Index
Subject Index
EULA