Esquema de Contabilidad
Este elemento es una ampliación de los cursos y guías de Lawi. Ofrece hechos, comentarios y análisis sobre este tema. [aioseo_breadcrumbs] Los esquemas, que presentan información estructurada, ayudan al usuario a ver la estructura general de la información relacionada con un tema y a encontrar entradas individuales que coinciden con algunos criterios. Este Esquema le permite buscar términos que corresponden a los temas que puedan interesarle para encontrar entradas en esta plataforma relacionadas. El Índice de Contabilidad lista todas las entradas de Lawi que cubren la contabilidad.
El siguiente esquema se proporciona como una visión general, esquema sinóptico e índice temático de la contabilidad:
A cuenta.
A tocateja.
Abonar.
Acreditar.
Activo.
Actualización.
Actuarial.
Actuario de seguros.
Adelantado, por.
Adeudar.
Albarán.
Almacenar.
Amortización.
Amortización acelerada.
Amortizar.
Análisis.
Anatocismo.
Anotación en cuenta.
Anticipar.
Anticipos de tesorería.
Aplazar.
Asiento.
Auditoría.
Balance.
Balance comparativo.
Balance dinámico.
Balance social.
Balanza de pagos.
Balanza por cuenta corriente.
Banco de datos.
Caja.
Camino crítico.
Censor jurado de cuentas.
Censura de cuentas.
Consolidar.
Contabilidad.
Contabilidad del sector público.
Contabilidad Nacional.
Contabilidad social.
Contabilizar.
Contable.
Contador.
Contante.
Controller.
Coste/beneficio.
CPM.
Cuadro de conciliación.
Cuenta.
Cuenta de resultados.
Cuenta General del Estado.
Cuentas anuales.
Cuentas consolidadas.
Cuota de amortización.
Desfase ingreso gasto.
Deuda.
Devengar.
Estados contables.
Estados financieros.
Fraude.
Ganancia de capital.
Gantt, gráfico de.
Haber.
Impagados.
Intereses intercalarios.
Inventario.
Libros.
LIFO.
Minusvalías.
Moroso.
Neto patrimonial.
Nominativo.
Normas de auditoría.
Numerario.
Números rojos.
Pasivo.
Pérdida.
PERT.
Plan General de Contabilidad.
Plan Nacional Contable.
Presupuesto.
Presupuesto base cero.
Presupuesto por programas (PPBS).
Provisión.
Quita.
Rating.
Ratio.
Reempleo.
Regularización y actualización de balances.
Reservas.
S.e.u.o.
Solvencia.
Stock.
Teneduría de libros.
Transferencias.
Valor actual neto.
Valor constante.
Valor corriente.
Valor en libros.
…
CHAPTER 1: Introduction to Accounting and Business
Nature of Business and Accounting
– Types of Businesses
– The Role of Accounting in Business
– Role of Ethics in Accounting and Business
– Opportunities for Accountants 6
Generally Accepted Accounting Principles
– Business Entity Concept
– The Cost Concept 8
The Accounting Equation 9
Business Transactions and the Accounting Equation 10
E: Business Connection: The Accounting Equation 10
Financial Statements 15
– Income Statement 16
– Statement of Owner’s Equity 17
– Balance Sheet 17 Statement of Cash Flows 19
– Interrelationships Among Financial Statements 21
Financial Analysis and Interpretation 21
CHAPTER 2: Analyzing Transactions…………………49
Using Accounts to Record Transactions 50
Chart of Accounts 52
E: Business Connection: The Hijacking Receivable 52
Double-Entry Accounting System 53
– Balance Sheet Accounts 53
– Income Statement Accounts 54
– Owner Withdrawals 54
– Normal Balances 54
– Journalizing 55
Posting Journal Entries to Accounts 59
Trial Balance 68
– Errors Affecting the Trial Balance 68
– Errors Not Affecting the Trial Balance 70
Financial Analysis and Interpretation 71
CHAPTER 3 The Adjusting Process ………………….99
Nature of the Adjusting Process 100
– The Adjusting Process 101
– Types of Accounts Requiring Adjustment 102
Recording Adjusting Entries 104
– Prepaid Expenses 105
– Unearned Revenues 107
– Accrued Revenues
– Accrued Expenses
– Depreciation Expense 111
Summary of Adjustment Process
E: Business Connection: Microsoft Corporation
Adjusted Trial Balance
Financial Analysis and Interpretation
CHAPTER 4 Completing the Accounting Cycle……………………………………………143
Flow of Accounting Information 144
Financial Statements 146
– Income Statement 146
– Statement of Owner’s Equity 148
– Balance Sheet 149
Business Connection: International Differences 150
Closing Entries 150
– Journalizing and Posting Closing Entries 152
– Post-Closing Trial Balance 155
Accounting Cycle 156
Illustration of the Accounting Cycle 157
– Step 1. Analyzing and Recording Transactions in the Journal 158
– Step 2. Posting Transactions to the Ledger 159
– Step 3. Preparing an Unadjusted Trial Balance 160
– Step 4. Assembling and Analyzing Adjustment Data 160
– Step 5. Preparing an Optional End-of-Period Spreadsheet (Work Sheet) 161
– Step 6. Journalizing and Posting Adjusting Entries 161
– Step 7. Preparing an Adjusted Trial Balance 163
– Step 8. Preparing the Financial Statements 163
– Step 9. Journalizing and Posting Closing Entries 165
– Step 10. Preparing a Post-Closing Trial Balance 165
Fiscal Year 168
Financial Analysis and Interpretation 168A
Appendix: End-of-Period Spreadsheet (Work Sheet) 168A
– Step 1. Enter the Title 168C
– Step 2. Enter the Unadjusted Trial Balance 168C
– Step 3. Enter the Adjustments 168C
– Step 4. Enter the Adjusted Trial Balance 168D
– Step 5. Extend the Accounts to the Income Statement and Balance Sheet Columns 168D
– Step 6. Total the Income Statement and Balance Sheet Columns, Compute the Net Income or Net Loss, and Complete the Spreadsheet 168D
Preparing the Financial Statements from the Spreadsheet 169 xxv
CHAPTER 5 Accounting Systems……………………201
Basic Accounting Systems 202
Manual Accounting System 203
– Subsidiary Ledgers 203
– Special Journals 204 Revenue Journal 205
– Cash Receipts Journal 208
– Accounts Receivable Control Account and Subsidiary Ledger 210
– Purchases Journal 211
– Cash Payments Journal 214
– Accounts Payable Control Account and Subsidiary Ledger 216
Adapting Manual Accounting Systems 217
– Additional Subsidiary Ledgers 217
– Modified Special Journals 217
Computerized Accounting Systems 218
Business Connection: Accounting Systems and Profit Measurement 219
E-Commerce 222
Financial Analysis and Interpretation 223
CHAPTER 6 Accounting for Merchandising Businesses ………………………………….251
Nature of Merchandising Businesses 252
Financial Statements for a Merchandising Business 253
– Multiple-Step Income Statement 254
– Single-Step Income Statement 258
– Statement of Owner’s Equity 258
– Balance Sheet 258
Business Connection: H&R Block Versus The Home Depot 260
Merchandising Transactions 260
– Chart of Accounts for a Merchandising Business 260
– Sales Transactions 260
– Purchase Transactions 266
– Freight, Sales Taxes, and Trade Discounts 269
– Dual Nature of Merchandise Transactions 272
The Adjusting and Closing Process 273
– Adjusting Entry for Inventory Shrinkage 273
– Closing Entries 274
Financial Analysis and Interpretation 275
Appendix: Accounting Systems for Merchandisers 276
– Manual Accounting System 276
– Computerized Accounting Systems 278 xxvi
Appendix: The Periodic Inventory System 279
– Cost of Merchandise Sold Using the Periodic Inventory System 279
– Chart of Accounts Under the Periodic Inventory System 280
– Recording Merchandise Transactions Under the Periodic Inventory System 281
– Adjusting Process Under the Periodic Inventory System 281
– Financial Statements Under the Periodic Inventory System 282
– Closing Entries Under the Periodic Inventory System 282
CHAPTER 7 Inventories ………………………………….311
Control of Inventory 312
– Safeguarding Inventory 312
– Reporting Inventory 313
Inventory Cost Flow Assumptions 313
Inventory Costing Methods Under a Perpetual Inventory System 316
– First-In, First-Out Method 316
– Last-In, First-Out Method 318
– Average Cost Method 319
– Computerized Perpetual Inventory Systems 319
Inventory Costing Methods Under a Periodic Inventory System 320
– First-In, First-Out Method 320
– Last-In, First-Out Method 321
– Average Cost Method 322
Comparing Inventory Costing Methods 323
Reporting Merchandise Inventory in the Financial Statements 324
– Valuation at Lower of Cost or Market 325
– Valuation at Net Realizable Value 326
– Merchandise Inventory on the Balance Sheet 326
– Effect of Inventory Errors on the Financial Statements 327
Business Connection: Rapid Inventory at Costco 330
Financial Analysis and Interpretation 330
Appendix: Estimating Inventory Cost 331
– Retail Method of Inventory Costing 331
– Gross Profit Method of Inventory Costing 332
CHAPTER 8 Sarbanes-Oxley, Internal Control, and Cash……………………………………..352
Sarbanes-Oxley Act of 2002 353
Internal Control 355
– Objectives of Internal Control 355
– Elements of Internal Control 355
– Control Environment 356
– Risk Assessment 357
– Control Procedures 357
– Monitoring 359
– Information and Communication 360
– Limitations of Internal Control 360
Cash Controls Over Receipts and Payments 360
– Control of Cash Receipts 361
– Control of Cash Payments 363
Bank Accounts 364
– Bank Statement 364
– Using the Bank Statement as a Control Over Cash 366
Bank Reconciliation 367
Special-Purpose Cash Funds 371
Financial Statement Reporting of Cash 372
Financial Analysis and Interpretation 373
Business Connection: Microsoft Corporation 374
CHAPTER 9 Receivables
Classification of Receivables 398
– Accounts Receivable 398
– Notes Receivable 398
– Other Receivables 399
Uncollectible Receivables 399
Direct Write-Off Method for Uncollectible Accounts 400
Allowance Method for Uncollectible Accounts 401
– Write-Offs to the Allowance Account 402
– Estimating Uncollectibles 403
Comparing Direct Write-Off and Allowance Methods 408
Notes Receivable 410
– Characteristics of Notes Receivable 410
– Accounting for Notes Receivable 411
Reporting Receivables on the Balance Sheet 413
Financial Analysis and Interpretation 414
Business Connection: Delta Air Lines 415
Appendix: Discounting Notes Receivable 415
CHAPTER 10 Fixed Assets and Intangible Assets………………………………………….440
Nature of Fixed Assets 441
– Classifying Costs 442
– The Cost of Fixed Assets 443
– Capital and Revenue Expenditures 444
– Leasing Fixed Assets 445
Accounting for Depreciation 446
– Factors in Computing Depreciation Expense 447
– Straight-Line Method 448
– Units-of-Production Method 449
– Double-Declining-Balance Method 450
– Comparing Depreciation Methods 451
– Depreciation for Federal Income Tax 452
Revising Depreciation Estimates 452
– Discarding Fixed Assets 454
– Selling Fixed Assets 455
Natural Resources 456
Intangible Assets 457
– Patents 457
– Copyrights and Trademarks 458
– Goodwill 459
Financial Reporting for Fixed Assets and Intangible Assets 460
Business Connection: Hub-and-Spoke or Point-to-Point? 461
Financial Analysis and Interpretation 462
Appendix: Sum-of-the-Years-Digits Depreciation 462
Appendix: Exchanging Similar Fixed Assets 463
– Gain on Exchange 464
– Loss on Exchange 464
CHAPTER 11 Current Liabilities and Payroll …………………………………………484
Current Liabilities 485
– Accounts Payable 485
– Current Portion of Long-Term Debt 486
– Short-Term Notes Payable 486
Payroll and Payroll Taxes 489
– Liability for Employee Earnings 489
– Deductions from Employee Earnings 489
– Computing Employee Net Pay 492
– Liability for Employer’s Payroll Taxes 492
Business Connection: The Most You Will Ever Pay 493
Accounting Systems for Payroll and Payroll Taxes 493
– Payroll Register 494
– Employee’s Earnings Record 497
– Payroll Checks 497
– Payroll System Diagram 498
– Internal Controls for Payroll Systems 499
Employees’ Fringe Benefits 501
– Vacation Pay 501 Pensions 502
– Postretirement Benefits Other than Pensions 503
– Current Liabilities on the Balance Sheet 504
Contingent Liabilities 504
– Probable and Estimable 504
– Probable and Not Estimable 505
– Reasonably Possible 505
– Remote 505
Financial Analysis and Interpretation 507 Comprehensive Problem 3 526 xxvii
CHAPTER 12 Accounting for Partnerships and Limited Liability Companies…………532
Proprietorships, Partnerships, and Limited Liability Companies 533
– Proprietorships 533
– Partnerships 534
– Limited Liability Companies 535
– Comparing Proprietorships, Partnerships, and Limited Liability Companies 536
Business Connection: Organizational Forms in the Accounting and Consulting Industry 536
Forming and Dividing Income of a Partnership 536
– Forming a Partnership 537
– Dividing Income 538
Partner Admission and Withdrawal 540
– Admitting a Partner 540
– Withdrawal of a Partner 545
– Death of a Partner 545
Liquidating Partnerships 546
– Gain on Realization 547
– Loss on Realization 548
– Loss on Realization—Capital Deficiency 550
– Errors in Liquidation 553
Statement of Partnership Equity 553
Financial Analysis and Interpretation 554
CHAPTER 13 Corporations: Organization, Stock Transactions, and Dividends ………574
Nature of a Corporation 575
– Characteristics of a Corporation 575
– Forming a Corporation 576
Stockholders’ Equity 578
Paid-In Capital from Issuing Stock 579
– Characteristics of Stock 579
– Classes of Stock 579
– Issuing Stock 581 Premium on Stock 582
– No-Par Stock 582
Business Connection: Cisco Systems, Inc. 583
Accounting for Dividends 584
– Cash Dividends 584
– Stock Dividends 586
Treasury Stock Transactions 587
Reporting Stockholders’ Equity 589
– Stockholders’ Equity in the Balance Sheet 589
– Reporting Retained Earnings 591 Statement of Stockholders’ Equity 592
– Reporting Stockholders’ Equity for Mornin’ Joe 593
Stock Splits 594
Financial Analysis and Interpretation 595 xxviii
CHAPTER 14 Long-Term Liabilities: Bonds and Notes …………………………………………..617
Financing Corporations 618
Nature of Bonds Payable 621
– Bond Characteristics and Terminology 621
– Proceeds from Issuing Bonds 621
Accounting for Bonds Payable 622
– Bonds Issued at Face Amount 622
– Bonds Issued at a Discount 623
– Amortizing a Bond Discount 624
– Bonds Issued at a Premium 625
– Amortizing a Bond Premium 626
Business Connection: Ch-Ch-Ch-Changes in Bond Trends 627
– Bond Redemption 627
Installment Notes 629
– Issuing an Installment Note 629
– Annual Payments 629
Reporting Long-Term Liabilities 631
Financial Analysis and Interpretation 632
Appendix: Present Value Concepts and Pricing Bonds Payable 632
– Present Value Concepts 633 Pricing
– Bonds 635
Appendix: Effective Interest Rate Method of Amortization 637
– Amortization of Discount by the Interest Method 637
– Amortization of Premium by the Interest Method 638
CHAPTER 15
Investments and Fair Value Accounting………………………………….657
Why Companies Invest 658
– Investing Cash in Current Operations 658
– Investing Cash in Temporary Investments 659
Investing Cash in Long-Term Investments 659
Accounting for Debt Investments 660
– Purchase of Bonds 660
– Interest Revenue 660
– Sale of Bonds 661
Accounting for Equity Investments 662
– Less Than 20% Ownership 662
– Between 20%–50% Ownership 664
– More Than 50% Ownership 666
Valuing and Reporting Investments 667
– Trading Securities 667
– Held-to-Maturity Securities 670
– Available-for-Sale Securities 671
– Summary 674
Business Connection: Warren Buffett: The Sage of Omaha 676
Fair Value Accounting 676
– Trend to Fair Value Accounting 676
– Effect of Fair Value Accounting on the Financial Statements 677
– Future of Fair Value Accounting 678
Financial Analysis and Interpretation 678
Appendix: Accounting for Held-to-Maturity Investments 678
– Purchase of Bonds 678
– Amortization of Premium or Discount 679
– Receipt of Maturity Value of Bond 680
Appendix: Comprehensive Income 681
Comprehensive Problem 4 703
Financial Statements for Mornin’ Joe 707
CHAPTER 16 Statement of Cash Flows…………….710
Reporting Cash Flows 711
– Cash Flows from Operating Activities 712
– Cash Flows from Investing Activities 714
– Cash Flows from Financing Activities 714
– Noncash Investing and Financing Activities 714
Business Connection: Too Much Cash! 714
– No Cash Flow per Share 715
Statement of Cash Flows—The Indirect Method 715
– Retained Earnings 717
– Adjustments to Net Income 717
– Dividends 722
– Common Stock 722
– Bonds Payable 723
– Building 723
– Land 724
– Preparing the Statement of Cash Flows 724
Statement of Cash Flows—The Direct Method 725
– Cash Received from Customers 726
– Cash Payments for Merchandise 727
– Cash Payments for Operating Expenses 728
– Gain on Sale of Land 728
– Interest Expense 728
– Cash Payments for Income Taxes 729
– Reporting Cash Flows from Operating Activities—Direct Method 729
Financial Analysis and Interpretation 730
Appendix: Spreadsheet (Work Sheet) for Statement of Cash Flows—The Indirect Method 731
– Analyzing Accounts 731
– Retained Earnings 731
– Other Accounts 733
– Preparing the Statement of Cash Flows 733
CHAPTER 17 Financial Statement Analysis ……..762
Basic Analytical Methods 763
– Horizontal Analysis 764
– Vertical Analysis 766
– Common-Sized Statements 767
– Other Analytical Measures 769
Solvency Analysis 769
– Current Position Analysis 770
– Accounts Receivable Analysis 772
– Inventory Analysis 773
– Ratio of Fixed Assets to Long-Term Liabilities 775
– Ratio of Liabilities to Stockholders’ Equity 775
– Number of Times Interest Charges Earned 776
Profitability Analysis 777
– Ratio of Net Sales to Assets 777
– Rate Earned on Total Assets 778
– Rate Earned on Stockholders’ Equity 779
– Rate Earned on Common Stockholders’ Equity 780
– Earnings Per Share on Common Stock 781
– Price-Earnings Ratio 782
– Dividends Per Share 783
– Dividend Yield 783
– Summary of Analytical Measures 783
Corporate Annual Reports 785
– Management Discussion and Analysis 785
– Report on Internal Control 785
– Report on Fairness of the Financial Statements 786
Business Connection: Investing Strategies 786
Appendix: Unusual Items on the Income Statement 787
– Unusual Items Affecting the Current Period’s Income Statement 787
– Unusual Items Affecting the Prior Period’s Income Statement 789
CHAPTER 18 Managerial Accounting Concepts and Principles……………..817
Managerial Accounting 818
– Differences Between Managerial and Financial Accounting 819
– The Management Accountant in the Organization 820 Managerial Accounting in the Management Process 821
Manufacturing Operations: Costs and Terminology 823
– Direct and Indirect Costs 824
– Manufacturing Costs 825
Financial Statements for a Manufacturing Business 829
– Balance Sheet for a Manufacturing Business 829
– Income Statement for a Manufacturing Company 830
Uses of Managerial Accounting 832
Business Connection: Navigating the Information Highway 835 xxix
CHAPTER 19 Job Order Costing ……………………….854
Cost Accounting System Overview 855
Job Order Cost Systems for Manufacturing Businesses 856
– Materials 857
– Factory Labor 859
– Factory Overhead Cost 861
– Work in Process 866
– Finished Goods 867
– Sales and Cost of Goods Sold 868
– Period Costs 868
– Summary of Cost Flows for Legend Guitars 868
Basado en la experiencia de varios autores, mis opiniones, perspectivas y recomendaciones se expresarán a continuación (o en otros lugares de esta plataforma, respecto a las características en 2026 o antes, y el futuro de esta cuestión):
Job Order Costing for Decision Making 870
Job Order Cost Systems for Professional Service Businesses 870
Business Connection: Making Money in the Movie Business 872
CHAPTER 20 Process Cost Systems ………………..896
Process Cost Systems 897
– Comparing Job Order and Process Cost Systems 898
– Cost Flows for a Process Manufacturer 900
Cost of Production Report 903
– Step 1: Determine the Units to Be Assigned Costs 903
– Step 2: Compute Equivalent Units of Production 905
– Step 3: Determine the Cost per Equivalent Unit 908
– Step 4: Allocate Costs to Units Transferred Out and Partially Completed Units 910
– Preparing the Cost of Production Report 912
Journal Entries for a Process Cost System 913
Using the Cost of Production Report for Decision Making 916
– Frozen Delight 916
– Holland Beverage Company 917
– Yield 917
Just-in-Time Processing 918
Business Connection: Radical Improvement: Just in Time for Pulaski’s Customers 920
Appendix: Average Cost Method 920
– Determining Costs Using the Average Cost Method 920
– The Cost of Production Report 922
CHAPTER 21 Cost Behavior and Cost-VolumeProfit Analysis……………………………..947
Cost Behavior 948
– Variable Costs 949
– Fixed Costs 950
– Mixed Costs 950
– Summary of Cost Behavior Concepts 953
Cost-Volume-Profit Relationships 953
– Contribution Margin 954
– Contribution Margin Ratio 954
– Unit Contribution Margin 955
Mathematical Approach to Cost-Volume-Profit Analysis 957
– Break-Even Point 957
Business Connection: Breaking Even on Howard Stern 960
– Target Profit 960
Graphic Approach to Cost-Volume-Profit Analysis 962
– Cost-Volume-Profit (Break-Even) Chart 962
– Profit-Volume Chart 964
– Use of Computers in Cost-Volume-Profit Analysis 965
– Assumptions of Cost-Volume-Profit Analysis 965
Special Cost-Volume-Profit Relationships 966
– Sales Mix Considerations 967
– Operating Leverage 968
– Margin of Safety 970
Appendix: Variable Costing 971
CHAPTER 22 Budgeting ……………………………………996
Nature and Objectives of Budgeting 997
– Objectives of Budgeting 998
– Human Behavior and Budgeting 998
Budgeting Systems 1000
– Static Budget 1001
– Flexible Budget 1001
Business Connection: Build Versus Harvest 1002
– Computerized Budgeting Systems 1003
Master Budget 1004
Income Statement Budgets 1005
– Sales Budget 1005
– Production Budget 1006
– Direct Materials Purchases Budget 1007
– Direct Labor Cost Budget 1008
– Factory Overhead Cost Budget 1009
– Cost of Goods Sold Budget 1010
– Selling and Administrative Expenses Budget 1012
– Budgeted Income Statement 1012
Balance Sheet Budgets 1012
– Cash Budget 1013
– Capital Expenditures Budget 1016
– Budgeted Balance Sheet 1017
CHAPTER 23 Performance Evaluation Using Variances from Standard Costs…………………1042
Standards 1043
– Setting Standards 1044
– Types of Standards 1044
– Reviewing and Revising Standards 1045
– Criticisms of Standard Costs 1045
Business Connection: Making the Grade in the Real World—The 360-Degree Review 1045
Budgetary Performance Evaluation 1046
– Budget Performance Report 1047
– Manufacturing Cost Variances 1048
Direct Materials and Direct Labor Variances 1049
– Direct Materials Variances 1049
– Direct Labor Variances 1051
Factory Overhead Variances 1054
– The Factory Overhead Flexible Budget 1054
– Variable Factory Overhead Controllable Variance 1055
– Fixed Factory Overhead Volume Variance 1056
– Reporting Factory Overhead Variances 1058
– Factory Overhead Account 1058
Recording and Reporting Variances from Standards 1060
Nonfinancial Performance Measures 1063
Comprehensive Problem 5 1081
CHAPTER 24 Performance Evaluation for Decentralized Operations………….1086
Centralized and Decentralized Operations 1087
– Advantages of Decentralization 1088
– Disadvantages of Decentralization 1088
– Responsibility Accounting 1088
Responsibility Accounting for Cost Centers 1089
Responsibility Accounting for Profit Centers 1091
– Service Department Charges 1091
– Profit Center Reporting 1094
Responsibility Accounting for Investment Centers 1095
– Rate of Return on Investment 1096
Business Connection: Return on Investment 1099
– Residual Income 1099
– The Balanced Scorecard 1101
Transfer Pricing 1102
– Market Price Approach 1103
– Negotiated Price Approach 1104
– Cost Price Approach 1106
CHAPTER 25 Differential Analysis and Product Pricing………………………….1131
Differential Analysis 1132
– Lease or Sell 1134
– Discontinue a Segment or Product 1135
– Make or Buy 1137
– Replace Equipment 1139
– Process or Sell 1140
– Accept Business at a Special Price 1141
Setting Normal Product Selling Prices 1143
– Total Cost Concept 1143
– Product Cost Concept 1146
– Variable Cost Concept 1147
– Choosing a Cost-Plus Approach Cost Concept 1149
– Activity-Based Costing 1150
– Target Costing 1150
Production Bottlenecks, Pricing, and Profits 1151
– Production Bottlenecks and Profits 1151
– Production Bottlenecks and Pricing 1152
Business Connection: What Is a Product? 1153
Appendix: Activity-Based Costing 1154
CHAPTER 26 xxx
Nature of Capital Investment Analysis 1180
Methods Not Using Present Values 1181
– Average Rate of Return Method 1181
– Cash Payback Method 1182
Methods Using Present Values 1184
– Present Value Concepts 1184
– Net Present Value Method 1187
– Internal Rate of Return Method 1189
Business Connection: Panera Bread Store Rate of Return 1191
Factors that Complicate Capital Investment Analysis 1192
– Income Tax 1192
– Unequal Proposal Lives 1192
– Lease versus Capital Investment 1194
– Uncertainty 1194 Changes in Price Levels 1194
– Qualitative Considerations 1195
Capital Rationing 1195
APPENDIX
Accounting for Deferred Income Taxes…………………………………………..D-1
– Temporary Differences D-1
– Reporting Deferred Taxes D-3
– Permanent Differences D-3
Edición 23: https://ebin.pub/accounting-23nbsped-0324662963-9780324662962.html y https://www.academia.edu/7810487/Accounting_Book_Warrent_23
Edición 25: https://studylib.net/doc/25779323/accounting
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