bindsub - SUBJECT INDEX A ABC, see Activity-based costing...

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SUBJECT INDEX A ABC, see Activity-based costing Absorption costing, 998 Accelerated-depreciation method, 447 Accounts, 50–54 chart of, 60–61 correct titles for, 56 permanent, 152–153 standard form of, 69 temporary, 152–153 Accounts payable, 12 as current liabilities, 486 for statement of cash flows, 756 transaction analysis for, 18 Accounts payable (creditors’) subsidiary ledger, 305 Accounts receivable, 398–409 disposing of, 406–408 recognizing, 399 for statement of cash flows, 755 valuing, 400–406 Accounts receivable (customers’) subsidiary ledger, 305 Accounts receivable turnover ratio, 414 Accounting, 4–11 accrual- vs. cash-basis, 97 activities of, 4–5 assumptions in, 9–10 career opportunities in, 29–30 cost, 888–890 ethics in, 7–8 financial, 845 generally accepted accounting principles, 8–9 managerial, 29–30. See also Managerial accounting payroll, 494–505 responsibility, see Responsibility accounting users of accounting data, 6–7 Accounting cycle, 159–162, 534. See also specific steps in cycle Accounting equation, see Basic accounting equation Accounting information, in budgeting process, 1018–1019 Accounting reports, 5. See also Financial statements Accounting systems (accounting information systems), 302–322 cash payments journal, 317–319 cash receipts journal, 311–315 computerized, 302–305 general ledger, 302–303 manual, 305 purchases journal, 315–317 sales journal, 309–311 special journals, 308–321 subsidiary ledgers, 305–307 Accruals, 99–100 adjusting entries for, 107–112 expenses, 100, 108–111 liabilities, 486 revenues, 100, 107–108 Accrual-basis accounting, 97 Accumulated depreciation, 165 Acid-test ratio, 801–802 Activity base, 897, 898 Activity-based costing (ABC), 859–860, 948–949, 953–955 Activity index (CVP), 976 Additions and improvements, 449 Adjustable interest rates, 655 Adjusted trial balance, 114–118, 149–150, 226 Adjusting entries, 99–113 in accounting cycle, 211–212 for accruals, 107–112 for deferrals, 100–107, 119–122 journalizing and posting, 112–113 for merchandising companies, 211–214 prior period, 618 types of, 99–100 on worksheet, 147–149, 225–226 from worksheets, 150, 152 Admission of partners, 546–550 Affiliated company, 702 Agents, of corporations, 571 Aggregated data, 5 Aging schedule, 404–405 Aging the accounts receivable, 404 Allowances: purchase, 206 sales, 209 Allowance method, 401–406 Alternative accounting methods, 816 American Stock Exchange, 577 Amortization, 454–455 effective-interest method, 669–672 straight-line, 673–675 Analysis of information, 5 Annual rate of return, 1167–1168 Annual reports: of The Coca-Cola Company, B1–B2 of PepsiCo, Inc.,A1–A34 Annuities, present value of, 665–666, C5–C7, D2–D3 Appel, Jennifer, 533 Arm’s-length transactions, 398 Articles of co-partnership, 532 Articles of incorporation, 573 Assets: in accounting equation, 11–12 capital leases, 657–658
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bindsub - SUBJECT INDEX A ABC, see Activity-based costing...

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