Solution Manual For Cornerstones of Financial Accounting 2nd Edition Jay Rich

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Solution Manual For Cornerstones of Financial Accounting 2nd Edition Jay Rich
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Solution Manual For Cornerstones of Financial Accounting 2nd Edition Jay Rich

Solution Manual For Cornerstones of Financial Accounting 2nd Edition Jay Rich

Get your students where they need to be with CORNERSTONES OF FINANCIAL ACCOUNTING. Cornerstones is the only text that delivers a truly unique learning system that is integrated through the entire introductory managerial accounting journey–ensuring they will leave the course with the needed elements to be future business leaders. Students are guided through: Building A Strong Foundation: Students learn the basic accounting concepts through clear and consistently-formatted Cornerstones Examples and Exercises. Understanding Relationships: Students see the relationships between the numbers & concepts and how variables impact each other. Seeing Real-World Connections: Student understanding is brought full circle as they see how these concepts are applied in real world situations. Making Decisions: Students practice actually making decisions based on the information they have now gathered and analyzed. Students love this approach because it presents materials the way they learn and professors love it because it gets students to master the foundations more quickly and allows more time to learn and apply the analysis and decision making of accounting. Get There with Cornerstones!

Additional ISBNs

1133456715, 9781133456711, 9781111547424

Table of Content

BRIEF CONTENTS
Get There with Cornerstones
SUPERIOR TEXT AND PEDAGOGY!
EXCEPTIONAL END-OF-CHAPTER CONTENT!
HOW TO USE THE CORNERSTONES
ACKNOWLEDGMENTS AND THANKS
CONTENTS
ABOUT THE AUTHORS
Chapter 1: Accounting and the Financial Statements
EXPERIENCE FINANCIAL ACCOUNTING
WHAT IS ACCOUNTING?
BUSINESSES: FORMS AND ACTIVITIES
COMMUNICATION OF ACCOUNTING INFORMATION
THE CLASSIFIED BALANCE SHEET
THE INCOME STATEMENT
RETAINED EARNINGS STATEMENT
STATEMENT OF CASH FLOWS
RELATIONSHIPS AMONG THE STATEMENTS
OTHER ITEMS IN THE ANNUAL REPORT AND PROFESSIONAL ETHICS
SUMMARY OF LEARNING OBJECTIVES
KEY TERMS
REVIEW PROBLEM
DISCUSSION QUESTIONS
MULTIPLE-CHOICE EXERCISES
CORNERSTONE EXERCISES
EXERCISES
PROBLEM SET A
PROBLEM SET B
CASES
Chapter 2: The Accounting Information System
EXPERIENCE FINANCIAL ACCOUNTING
FUNDAMENTAL ACCOUNTING CONCEPTS
MEASURING BUSINESS ACTIVITIES: THE ACCOUNTING CYCLE
STEP 1: ANALYZE TRANSACTIONS
DOUBLE-ENTRY ACCOUNTING
STEP 2: JOURNALIZE TRANSACTIONS
STEP 3: POST TO THE LEDGER
STEP 4: PREPARE A TRIAL BALANCE
SUMMARY OF LEARNING OBJECTIVES
KEY TERMS
REVIEW PROBLEM
DISCUSSION QUESTIONS
MULTIPLE-CHOICE EXERCISES
CORNERSTONE EXERCISES
EXERCISES
PROBLEM SET A
PROBLEM SET B
CASES
Chapter 3: Accrual Accounting
EXPERIENCE FINANCIAL ACCOUNTING
COMPLETING THE ACCOUNTING CYCLE
KEY ELEMENTS OF ACCRUAL ACCOUNTING
ACCRUAL ACCOUNTING AND ADJUSTING ENTRIES
STEP 5: ADJUSTING THE ACCOUNTS
STEP 6: PREPARING THE FINANCIAL STATEMENTS
STEP 7: CLOSING THE ACCOUNTS
SUMMARY OF THE ACCOUNTING CYCLE
APPENDIX 3A: USING A WORKSHEET TO PREPARE FINANCIAL STATEMENTS
SUMMARY OF LEARNING OBJECTIVES
KEY TERMS
REVIEW PROBLEM
DISCUSSION QUESTIONS
MULTIPLE-CHOICE EXERCISES
CORNERSTONE EXERCISES
EXERCISES
PROBLEM SET A
PROBLEM SET B
CASES
MAKING THE CONNECTION
Chapter 4: Internal Control and Cash
EXPERIENCE FINANCIAL ACCOUNTING
ROLE OF INTERNAL CONTROL
ELEMENTS OF INTERNAL CONTROL
ACCOUNTING AND REPORTING CASH
CASH CONTROLS
OPERATING CYCLE
SUMMARY OF LEARNING OBJECTIVES
KEY TERMS
REVIEW PROBLEM
DISCUSSION QUESTIONS
MULTIPLE-CHOICE EXERCISES
CORNERSTONE EXERCISES
EXERCISES
PROBLEM SET A
PROBLEM SET B
CASES
Chapter 5: Sales and Receivables
EXPERIENCE FINANCIAL ACCOUNTING
TIMING OF REVENUE RECOGNITION
AMOUNT OF REVENUE RECOGNIZED
TYPES OF RECEIVABLES
ACCOUNTING FOR BAD DEBTS
CASH MANAGEMENT PRINCIPLES RELATED TO ACCOUNTS RECEIVABLE
NOTES RECEIVABLE
INTERNAL CONTROL FOR SALES
ANALYZING SALES AND RECEIVABLES
SUMMARY OF LEARNING OBJECTIVES
KEY TERMS
REVIEW PROBLEM
DISCUSSION QUESTIONS
MULTIPLE-CHOICE EXERCISES
CORNERSTONE EXERCISES
EXERCISES
PROBLEM SET A
PROBLEM SET B
CASES
Chapter 6: Cost of Goods Sold and Inventory
EXPERIENCE FINANCIAL ACCOUNTING
NATURE OF INVENTORY AND COST OF GOODS SOLD
RECORDING INVENTORY TRANSACTIONS— PERPETUAL SYSTEM
COSTING INVENTORY
ANALYSIS OF INVENTORY COSTING METHODS
LOWER OF COST OR MARKET RULE
ANALYZING INVENTORY
EFFECTS OF INVENTORY ERRORS
APPENDIX 6A: PERIODIC INVENTORY SYSTEM
APPENDIX 6B: INVENTORY COSTING METHODS AND THE PERIODIC INVENTORY SYSTEM
SUMMARY OF LEARNING OBJECTIVES
KEY TERMS
REVIEW PROBLEM
DISCUSSION QUESTIONS
MULTIPLE-CHOICE EXERCISES
CORNERSTONE EXERCISES
EXERCISES
PROBLEM SET A
PROBLEM SET B
CASES
Chapter 7: Operating Assets
EXPERIENCE FINANCIAL ACCOUNTING
UNDERSTANDING OPERATING ASSETS
ACQUISITION OF PROPERTY, PLANT, AND EQUIPMENT
DEPRECIATION
DEPRECIATION METHODS
EXPENDITURES AFTER ACQUISITION
REVISION OF DEPRECIATION
DISPOSAL OF FIXED ASSETS
ANALYZING FIXED ASSETS
INTANGIBLE ASSETS
NATURAL RESOURCES
APPENDIX 7A: IMPAIRMENT OF PROPERTY, PLANT, AND EQUIPMENT
SUMMARY OF LEARNING OBJECTIVES
KEY TERMS
REVIEW PROBLEM
DISCUSSION QUESTIONS
MULTIPLE-CHOICE EXERCISES
CORNERSTONE EXERCISES
EXERCISES
PROBLEM SET A
PROBLEM SET B
CASES
MAKING THE CONNECTION
Chapter 8: Current and Contingent Liabilities
EXPERIENCE FINANCIAL ACCOUNTING
CURRENT AND CONTINGENT LIABILITIES
RECOGNITION AND MEASUREMENT OF LIABILITIES
CURRENT LIABILITIES
CONTINGENT LIABILITIES
WARRANTIES
ANALYZING CURRENT LIABILITIES
SUMMARY OF LEARNING OBJECTIVES
KEY TERMS
REVIEW PROBLEM
DISCUSSION QUESTIONS
MULTIPLE-CHOICE EXERCISES
CORNERSTONE EXERCISES
EXERCISES
PROBLEM SET A
PROBLEM SET B
CASES
Chapter 9: Long-Term Liabilities
EXPERIENCE FINANCIAL ACCOUNTING
BONDS PAYABLE AND NOTES PAYABLE
ACCOUNTING FOR LONG-TERM DEBT
RECOGNIZING INTEREST EXPENSE AND REPAYMENT OF PRINCIPAL
THE STRAIGHT-LINE METHOD
THE EFFECTIVE INTEREST RATE METHOD: RECOGNIZING INTEREST EXPENSE AND REPAYMENT OF PRINCIPAL
PROS AND CONS OF DEBT FINANCING
LEASES
RATIO ANALYSIS
APPENDIX 9A: PRICING LONG-TERM DEBT
SUMMARY OF LEARNING OBJECTIVES
KEY TERMS
REVIEW PROBLEM
DISCUSSION QUESTIONS
MULTIPLE-CHOICE EXERCISES
CORNERSTONE EXERCISES
EXERCISES
PROBLEM SET A
PROBLEM SET B
CASES
Chapter 10: Stockholders’ Equity
EXPERIENCE FINANCIAL ACCOUNTING
RAISING CAPITAL WITHIN A CORPORATION
ACCOUNTING FOR ISSUANCE OF COMMON AND PREFERRED STOCK
ACCOUNTING FOR DISTRIBUTIONS TO STOCKHOLDERS
ACCOUNTING FOR RETAINED EARNINGS AND ACCUMULATED OTHER COMPREHENSIVE INCOME
EQUITY ANALYSIS
SUMMARY OF LEARNING OBJECTIVES
KEY TERMS
REVIEW PROBLEM
DISCUSSION QUESTIONS
MULTIPLE-CHOICE EXERCISES
CORNERSTONE EXERCISES
EXERCISES
PROBLEM SET A
PROBLEM SET B
CASES
MAKING THE CONNECTION
Chapter 11: The Statement of Cash Flows
EXPERIENCE FINANCIAL ACCOUNTING
ROLE OF THE STATEMENT OF CASH FLOWS
CASH FLOW CLASSIFICATIONS
ANALYZING THE ACCOUNTS FOR CASH FLOW DATA
PREPARING A STATEMENT OF CASH FLOWS
PREPARING CASH FLOWS FROM OPERATING ACTIVITIES
PREPARING CASH FLOWS FROM INVESTING ACTIVITIES
PREPARING CASH FLOWS FROM FINANCING ACTIVITIES
USING THE STATEMENT OF CASH FLOWS
APPENDIX 11A: THE DIRECT METHOD
APPENDIX 11B: USING A SPREADSHEET TO PREPARE THE STATEMENT OF CASH FLOWS
SUMMARY OF LEARNING OBJECTIVES
KEY TERMS
REVIEW PROBLEM
DISCUSSION QUESTIONS
MULTIPLE-CHOICE EXERCISES
CORNERSTONE EXERCISES
EXERCISES
PROBLEM SET A
PROBLEM SET B
CASES
Chapter 12: Financial Statement Analysis
EXPERIENCE FINANCIAL ACCOUNTING
USE OF FINANCIAL STATEMENTS IN DECISIONS
SEC FILINGS
ANALYZING FINANCIAL STATEMENTS WITH CROSS SECTIONAL AND TIME SERIES ANALYSIS
ANALYZING THE FINANCIAL STATEMENTS WITH HORIZONTAL AND VERTICAL ANALYSIS
ANALYZING THE FINANCIAL STATEMENTS WITH RATIO ANALYSIS
SUMMARY OF LEARNING OBJECTIVES
KEY TERMS
REVIEW PROBLEM
DISCUSSION QUESTIONS
MULTIPLE-CHOICE EXERCISES
CORNERSTONE EXERCISES
EXERCISES
PROBLEM SET A
PROBLEM SET B
CASES
Appendix 1: International Financial Reporting Standards
INTERNATIONAL FINANCIAL REPORTING
KEY DIFFERENCES BETWEEN IFRS AND U.S. GAAP
SUMMARY OF LEARNING OBJECTIVES
KEY TERMS
MULTIPLE-CHOICE EXERCISES
Appendix 2: Investments
OVERVIEW OF ACCOUNTING FOR INVESTMENTS IN DEBT AND EQUITY
CONSOLIDATED FINANCIAL STATEMENTS
BUSINESS COMBINATIONS
SUMMARY OF LEARNING OBJECTIVES
KEY TERMS
DISCUSSION QUESTIONS
MULTIPLE-CHOICE EXERCISES
EXERCISES
Appendix 3: Time Value of Money
COMPOUND INTEREST CALCULATIONS
PRESENT VALUE OF FUTURE CASH FLOWS
FOUR BASIC COMPOUND INTEREST PROBLEMS
SUMMARY OF LEARNING OBJECTIVES
KEY TERMS
DISCUSSION QUESTIONS
CORNERSTONE EXERCISES
EXERCISES
Appendix 4: Financial Statement Information: Abercrombie & Fitch
Appendix 5: Financial Statement Information: Aeropostale
GLOSSARY
CHECK FIGURES
INDEX
Cornerstones
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Solution Manual For Cornerstones of Financial Accounting 2nd Edition Jay Rich