Accounting II Essentials by Milano, Duane -- Read -- Imperial Library of Trantor

Index

These “Little Books” have rescued lots of grades and more! Title Page Copyright Page What REA’s Essentials® Will Do for You Table of Contents CHAPTER 13 - CURRENT LIABILITIES

13.1 CURRENT LIABILITIES DEFINED 13.2 ACCOUNTS PAYABLE 13.3 NOTES PAYABLE 13.4 LIABILITY FOR SALARIES AND WAGES 13.5 WARRANTIES 13.6 RETURNABLE DEPOSITS

CHAPTER 14 - LONG-TERM LIABILITIES

14.1 DEFINITIONS 14.2 PENSIONS 14.3 CONTINGENT LIABILITIES 14.4 UNEARNED REVENUE (DEFERRALS)

CHAPTER 15 - BONDS

15.1 BONDS DEFINED 15.2 PURCHASE OF BONDS 15.3 INCOME ON BONDS RECEIVABLE 15.4 BONDS PAYABLE 15.5 BOND ISSUE PRICE 15.6 BONDS SOLD AT A DISCOUNT 15.7 BONDS SOLD AT A PREMIUM 15.8 EFFECTIVE INTEREST METHOD 15.9 RETIREMENT OF BONDS PAYABLE

CHAPTER 16 - PARTNERSHIPS

16.1.1 CHARACTERISTICS OF PARTNERSHIPS 16.1.2 LIMITED LIFE 16.1.3 UNLIMITED LIABILITY 16.1.4 CO-OWNERSHIP OF PROPERTY 16.1.5 MUTUAL AGENCY 16.1.6 PARTICIPATION IN INCOME 16.1.7 NONTAXABLE ENTITY 16.2 ADVANTAGES AND DISADVANTAGES OF PARTNERSHIP 16.3 ACCOUNTING FOR PARTNERSHIPS 16.4 ACCOUNTING FOR INVESTMENTS IN PARTNERSHIP 16.5 PARTNERSHIP INCOME DIVISION 16.6 PARTNERSHIP STATEMENTS 16.7 OTHER CONSIDERATIONS

CHAPTER 17 - CORPORATIONS

17.1 CORPORATION DEFINED 17.2 ADVANTAGES OF A CORPORATION 17.3 DISADVANTAGES OF A CORPORATION 17.4 PAR VALUE STOCK 17.5 NO-PAR STOCK 17.6 COMMON STOCK 17.7 PREFERRED STOCK 17.8 CONVERTIBLE PREFERRED STOCK 17.9 TREASURY STOCK

CHAPTER 18 - CORPORATIONS: EARNINGS AND DIVIDENDS

18.1 EQUITY SECTION STRUCTURES 18.2 CORPORATE INCOME TAXES 18.3 DEFERRED INCOME TAXES 18.4 UNUSUAL ITEMS 18.5 EARNINGS PER SHARE 18.6 RETAINED EARNINGS APPROPRIATIONS 18.7 CASH DIVIDENDS 18.8 STOCK DIVIDENDS 18.9 STOCK SPLITS 18.10 EFFECT OF TREASURY STOCK

CHAPTER 19 - CONSOLIDATIONS

19.1 PARENT AND SUBSIDIARY COMPANY RELATIONSHIPS 19.2 INTERCOMPANY ELIMINATIONS 19.3 PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS 19.4 PURCHASE PRICE ABOVE BOOK VALUE 19.5 PURCHASE OF LESS THAN 100% OF SUBSIDIARY 19.6 CONSOLIDATED INCOME STATEMENT 19.7 POOLING OF INTEREST METHOD

CHAPTER 20 - STATEMENT OF CASH FLOWS

20.1 PURPOSE OF STATEMENT OF CASH FLOWS 20.2 PREPARATION OF THE STATEMENT OF CASH FLOWS

CHAPTER 21 - FINANCIAL STATEMENT ANALYSIS

21.1 COMPARATIVE FINANCIAL STATEMENTS 21.2 TREND ANALYSIS 21.3.1 COMMON-SIZE FINANCIAL STATEMENTS 21.3.2 FINANCIAL RATIOS 21.4 OTHER SOURCES OF FINANCIAL INFORMATION

CHAPTER 22 - A COST SYSTEM FOR A JOBBING PLANT

Journals and Ledgers Control and Cost Procedures for a Job-Order Plant Control Records Recording Job Costs

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