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

Edition 7 V 2

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

 

Table of Contents

  1. Title Page
  2. Copyright Page
  3. Dedication
  4. Brief Contents
  5. Contents
  6. Chapter 9 Long-Lived Assets
  7. Capitalizing on Education
  8. Property, Plant, and Equipment
  9. Determining the Cost of Property, Plant, and Equipment
  10. Depreciation
  11. Revising Periodic Depreciation
  12. Disposal of Property, Plant, and Equipment
  13. Natural Resources
  14. Cost
  15. Depletion
  16. Disposal
  17. Intangible Assets and Goodwill
  18. Accounting for Intangible Assets
  19. Intangible Assets with Finite Lives
  20. Intangible Assets with Indefinite Lives
  21. Goodwill
  22. Statement Presentation and Analysis
  23. Presentation
  24. Analysis
  25. Chapter 10 Current Liabilities and Payroll
  26. Butterflies Bring About Better Banknotes
  27. Determinable (Certain) Current Liabilities
  28. Accounts Payable
  29. Unearned Revenues
  30. Operating Line of Credit and Bank Overdraft
  31. Short-Term Notes Payable
  32. Sales Taxes
  33. Property Taxes
  34. Current Maturities of Long-Term Debt
  35. Uncertain Liabilities
  36. Provisions
  37. Contingencies
  38. Payroll
  39. Employee Payroll Costs
  40. Employer Payroll Costs
  41. Recording the Payroll
  42. Financial Statement Presentation
  43. Appendix 10A: Payroll Deductions
  44. Chapter 11 Financial Reporting Concepts
  45. The Need for Accounting Standards
  46. The Conceptual Framework of Accounting
  47. The Objective of Financial Reporting
  48. Elements of Financial Statements
  49. Qualitative Characteristics of Useful Financial Information
  50. Fundamental Characteristics
  51. Enhancing Qualitative Characteristics
  52. Application of the Qualitative Characteristics
  53. Differences in Qualitative Characteristics Under IFRS and ASPE
  54. Recognition and Measurement Criteria
  55. General Recognition
  56. Revenue Recognition
  57. Other Revenue Recognition Situations
  58. Expense Recognition
  59. Measurement of Elements
  60. Violation of Recognition and Measurement Concepts: Errors and Intentional Misstatements
  61. Foundational Concepts, Assumptions, and Constraints
  62. Concepts and Assumptions
  63. Constraints
  64. Summary of Conceptual Framework
  65. Looking Ahead
  66. Chapter 12 Accounting for Partnerships
  67. Partnering for Success
  68. Partnership Form of Organization
  69. Characteristics of Partnerships
  70. Advantages and Disadvantages of Partnerships
  71. Partnership Agreement
  72. Basic Partnership Accounting
  73. Forming a Partnership
  74. Dividing Partnership Profit or Loss
  75. Partnership Financial Statements
  76. Admission and Withdrawal of a Partner
  77. Admission of a Partner
  78. Withdrawal of a Partner
  79. Liquidation of a Partnership
  80. No Capital Deficiency
  81. Capital Deficiency
  82. Chapter 13 Introduction to Corporations
  83. The Advantages of Incorporation
  84. The Corporate Form of Organization
  85. Characteristics of a Corporation
  86. Operating a Corporation
  87. Share Capital
  88. Share Issue Considerations
  89. Common Shares
  90. Preferred Shares
  91. Retained Earnings
  92. Corporate Income Statements
  93. Cash Dividends
  94. Reporting Retained Earnings
  95. Statement Presentation and Analysis
  96. Presentation of Shareholders’ Equity
  97. Analysis
  98. Chapter 14 Corporations: Additional Topics and IFRS
  99. Brewing Shareholder Return
  100. Additional Share Transactions
  101. Stock Dividends and Stock Splits
  102. Reacquisition of Shares
  103. Comprehensive Income
  104. Continuing and Discontinued Operations
  105. Other Comprehensive Income
  106. Accounting Changes
  107. Changes in Accounting Estimates
  108. Changes in Accounting Policies
  109. Correction of Prior Period Errors
  110. Reporting Changes in Shareholders’ Equity
  111. Summary of Shareholders’ Equity Transactions
  112. Statement of Changes in Shareholders’ Equity
  113. Analyzing Shareholders’ Equity
  114. Earnings Performance
  115. Dividends Record
  116. Chapter 15 Non-Current Liabilities
  117. A New Lease on Aircraft Accounting
  118. Bonds Payable
  119. Types of Bonds
  120. Bond Issuance
  121. Bond Trading
  122. Bond Pricing
  123. Discount or Premium on Bonds
  124. Accounting for Bond Issues
  125. Issuing Bonds at Face Value
  126. Issuing Bonds at a Discount
  127. Issuing Bonds at a Premium
  128. Issuing Bonds at a Discount Versus at a Premium
  129. Bond Interest Accruals
  130. Accounting for Bond Retirements
  131. Redeeming Bonds at Maturity
  132. Redeeming Bonds Before Maturity
  133. Instalment Notes Payable
  134. Fixed Principal Payments
  135. Blended Payments
  136. Current and Non-Current Portions
  137. Lease Liabilities
  138. Operating Leases
  139. Finance Leases
  140. Statement Presentation and Analysis
  141. Presentation
  142. Analysis
  143. Chapter 16 Investments
  144. Growing an Agricultural Business through Strategic Investments
  145. Classifying Investments
  146. Non-Strategic Investments
  147. Strategic Investments
  148. Accounting for Debt Investments Reported at Amortized Cost
  149. Money-Market Instruments
  150. Bonds
  151. Accounting for Fair Value Investments
  152. Fair Value through Profit or Loss
  153. Fair Value through other Comprehensive Income
  154. Accounting for Strategic Investments
  155. Equity Method
  156. Cost Method
  157. Reporting of Investments
  158. Balance Sheet
  159. Income Statement and Statement of Comprehensive Income
  160. Summary of Investments
  161. Chapter 17 The Cash Flow Statement
  162. Going with the Cash Flow
  163. Reporting of Cash Flows
  164. Usefulness of the Cash Flow Statement
  165. Content of the Cash Flow Statement
  166. Preparation of the Cash Flow Statement
  167. Indirect Method
  168. Direct Method
  169. Using the Information in the Financial Statements
  170. Free Cash Flow
  171. Chapter 18 Financial Statement Analysis
  172. Corus Entertains Investors
  173. Basics of Financial Statement Analysis
  174. Comparative Analysis
  175. Tools of Analysis
  176. Horizontal Analysis
  177. Balance Sheet
  178. Income Statement
  179. Vertical Analysis
  180. Balance Sheet
  181. Income Statement
  182. Ratio Analysis
  183. Liquidity Ratios
  184. Solvency Ratios
  185. Profitability Ratios
  186. Limitations of Financial Statement Analysis
  187. Alternative Accounting Policies
  188. Comprehensive Income
  189. Quality of Information
  190. Economic Factors
  191. Appendix A: Specimen Financial Statements
  192. Appendix B: Sales Taxes
  193. Appendix PV: Present Value Concepts
  194. Company Index
  195. Subject Index
  196. EULA

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