Index - I N D EX A. C. Nielsen Company, 657n.16 AASB...

Info iconThis preview shows pages 1–2. Sign up to view the full content.

View Full Document Right Arrow Icon
I-1 A. C. Nielsen Company, 657 n. 16 AASB (Australian Accounting Standards Board), 1360 Abbott Laboratories, 183, 873–874 Abdel-khalik, A. Rashad, 1129 n. 19 Abnormal shortages, 456 Abrams, J., 993 n. 1 Absences, compensated, 648–650 Accelerated Cost Recovery System (ACRS), 564 Accounting, ethics in, 19 Accounting changes. see Change(s) in accounting Accounting cycle, 73–98 adjusted trial balance, 90 adjusting entries, 81–82 closing, 92–94 journalizing, 75–76 post-closing trial balance, 94 posting, 76–80 preparing financial statements, 91–92 reversing entries, 95 steps of, 95 transactions and other events, identifying/ recording, 73–75 trial balance, 80–81 Accounting information system, 68–73 Accounting policies on balance sheets, 191, 192 disclosure of, 1316–1319 Accounting principle, changes in. see Change(s) in accounting principle Accounting Principles Board (APB), 9, 24. See also Opinions of the Accounting Principles Board Accounting Research Bulletins, 9 Accounting Research Study No. 13 (“The Accounting Basis of Inventories”), 445 n. 5 Accounting standards economic consequences of, 17 need for development of, 7 politicization of, 24 Accounting Standards Board (AcSB) (Canada), 1360 Accounting Standards Board (ASB) (U.K), 1360 Accounting Standards Board of Japan (ASBJ), 1360 Accounting Standards Executive Committee (AcSEC), 12, 493 n. 2, 510 n. 11, 547 n. 6 Accounting theory, and cash basis accounting, 101–102 Accounts payable(s), 639 decrease in, 1257 increase in, 1254 indirect method of analyzing, 1251 Accounts receivable(s), 324 age of, 329 n. 7 days to collect, 344 decrease in, 1254 disposition of, 337–342 increase in, 1256 indirect method of analyzing, 1250 net, accounts receivable, 1267–1269, 1277 recognition of, 324–326 trade, 336 uncollectible, 326–331 valuation of, 326–331 Accounts receivable written off, 330–331 Accruals as class of adjusting entries, 81 in reversing entries illustration, 105–106 Accrual basis accounting cash basis accounting vs., 101–104 conversion to cash basis accounting, 103–104 for warranties, 655 Accrued expenses adjusting entries for, 87 as class of adjusting entries, 81 Accrued interest, adjusting entries for, 87–88 Accrued revenue(s) adjusting entries for, 86–87 as class of adjusting entries, 81 overstatement of, 1207 Accrued salaries, adjusting entries for, 88–89 Accrued wages, failure to record, 1206 Accumulated benefit obligation, 1053 Accumulated depreciation, 1255, 1257, 1279 Accumulated Depreciation account, 559 Accumulated other comprehensive loss, 765 n. 19 Accumulated postretirement benefit obligation (APBO), 1085–1089 Accumulated rights, 649 Acid-test ratio, 666 Acquisition costs, 507–511, 555 ACRS (Accelerated Cost Recovery System), 564 AcSB (Accounting Standards Board) (Canada), 1360 AcSEC. see Accounting Standards Executive Committee Activity method for depreciation, 543–544 Activity ratios, 208, 1350, 1351 Actually refinancing, 642
Background image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Image of page 2
This is the end of the preview. Sign up to access the rest of the document.

Page1 / 20

Index - I N D EX A. C. Nielsen Company, 657n.16 AASB...

This preview shows document pages 1 - 2. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online