Intermediate Accounting Reporting and Analysis 2nd Edition Wahlen Test Bank

Product details:

• ISBN-10 ‏ : ‎ 1285453824
• ISBN-13 ‏ : ‎ 978-1285453828
• Author: James M. Wahlen

Wahlen/Jones/Pagach’s INTERMEDIATE ACCOUNTING, 2E and CengageNOWv2 help you understand and manage the rigor and time requirements of the Intermediate course before that first exam. And, at the same time, other resources help you keep on track, building confidence in your own knowledge and mastery, helping you succeed. All of this is accomplished without sacrificing the book’s approachable writing style that uses recognizable, familiar companies such as an ongoing Starbucks case, and examples from familiar companies, such as Coca Cola, Louis Vuitton, and Nestle. This edition presents the latest information on the new Revenue Recognition Standards.

Table contents:

1. Part 1: Financial Reporting & Statements: Objectives, Concepts, & Analysis
2. Ch 1: The Demand for and Supply of Financial Accounting Information
3. Ch 1: Learning Objectives
4. Ch 1: Introduction
5. Why Does the World Need Financial Accounting Information?
6. The Supply of Financial Accounting Information
7. The FASB
8. FASB Accounting Standards Codification
9. The IASB and IFRS
10. What Is the Product? Financial Reporting and the Financial Statements
11. Why Is Accounting Important? The Economic Consequences of Financial Reporting
12. Ch 1: Review Center
13. Ch 1: Exercise
14. Ch 1: Cases
15. Ch 2: Financial Reporting: Its Conceptual Framework
16. Ch 2: Learning Objectives
17. What Is the FASB’S Conceptual Framework?
18. What Are the Objectives of Financial Reporting?
19. What Qualities Make Accounting Information Useful?
20. What Are the Most Important Assumptions in Accounting?
21. What Is the Financial Reporting Model in the Conceptual Framework?
22. Ch 2: Review Center
23. Ch 2: Multiple-Choice (AICPA Adapted)
24. Ch 2: Exercises
25. Ch 2: Cases
26. Ch 3: Review of a Company’s Accounting System
27. Ch 3: Learning Objectives
28. What Are the Components of an Accounting System?
29. What Is the Accounting Cycle?
30. How Do We Record Entries in the General Journal (Step 1)?
31. How Do We Post to the General Ledger (Step 2)?
32. How Do We Prepare Adjusting Entries (Step 3)?
33. How Do We Prepare Financial Statements (Step 4)?
34. How Do We Prepare Closing Entries (Step 5)?
35. How Do We Use a Worksheet to Prepare Financial Statements?
36. What Is the Purpose of Reversing Entries?
37. How Do We Use Subsidiary Ledgers and Special Journals?
38. Appendix 3.1: What Is Cash-Basis Accounting?
39. Ch 3: Review Center
40. Ch 3: Review Exercises
41. Ch 3: Problems
42. Ch 4: The Balance Sheet and the Statement of Shareholders’ Equity
43. Ch 4: Learning Objectives
44. What Is the Purpose of the Balance Sheet?
45. What Elements Are Recognized on the Balance Sheet?
46. How Are the Elements of a Balance Sheet Measured?
47. How Are Items Classified and Reported on the Balance Sheet?
48. What Is the Statement of Shareholders’ Equity?
49. Additional Balance Sheet Disclosures
50. How Do We Analyze Balance Sheet Information?
51. How Does Balance Sheet Classification and Presentation Differ Under IFRS versus U.S. GAAP?
52. Answers to Real Report Questions
53. Ch 4: Multiple-Choice (AICPA Adapted)
54. Ch 4: Review Exercises
55. Ch 4: Exercises
56. Ch 4: Problems
57. Ch 4: Cases
58. Ch 5: The Income Statement and the Statement of Cash Flows
59. Ch 5: Learning Objectives
60. What Are the Purposes of the Income Statement?
61. What Is Income?
62. What Are the Elements of the Income Statement?
63. What Are the Major Components of the Income Statement?
64. How Do Income Statements Report Results from Discontinued Operations?
65. How Do We Compute and Report Earnings Per Share?
66. How Do Companies Report Comprehensive Income?
67. U.S. Gaap Versus IFRS: Similarities and differences in Reporting Income
68. How Do We Analyze the Information in Income Statements and Cash Flow Statements?
69. Appendix 5.1: Segment and Interim Reporting
70. Ch 5: Review Center
71. Ch 5: Answers to Real Report Questions
72. Ch 5: Multiple-Choice (AICPA Adapted)
73. Ch 5: Review Exercises
74. Ch 5: Exercises
75. Ch 5: Problems
76. Ch 5: Cases
77. Time Value of Money Module
78. Learning Objectives
79. What Is the Time Value of Money?
80. How Do We Compute the Future Value of a Single Sum?
81. How Do We Compute the Present Value of a Single Sum?
82. What Are Annuities?
83. How Do We Compute the Future Value of an Ordinary Annuity?
84. How Do We Compute the Future Value of an Annuity Due?
85. How Do We Compute the Present Value of an Ordinary Annuity?
86. How Do We Compute the Present Value of an Annuity Due?
87. How Do We Compute the Present value of a Deferred Annuity?
88. Summary of Present and Future Value Calculations
89. How Do We Use Present Value Techniques in Financial Reporting?
90. Review Center
91. Multiple-Choice (AICPA Adapted)
92. Review Exercises
93. Exercises
94. Problems
95. Cases
96. Compound Interest Tables
97. Part 2: Business Operating Activities
98. Ch 6: Cash and Receivables
99. Ch 6: Learning Objectives
100. What Is Cash?
101. Why Do Businesses Need Cash Controls?
102. What Are the Different Types of Receivables?
103. How Are Accounts Receivable Recorded?
104. How Are Uncollectible Accounts Receivable Estimated?
105. How Do Companies Account for the Financing of Accounts Receivable
106. How Do Companies Account for Notes receivable?
107. How Are Receivables Disclosed?
108. Ch 6: Review Center
109. Ch 6: Answers to Real Report Questions
110. Ch 6: Multiple-Choice (AICPA Adapted)
111. Ch 6: Review Exercises
112. Ch 6: Exercises
113. Ch 6: Problems
114. Ch 6: Cases
115. Ch 7: Inventories: Cost Measurement and Flow Assumptions
116. Ch 7: Learning Objectives
117. How Do Companies Classify Inventory?
118. How Do Companies Keep Track of Inventory?
119. How Do Companies Determine Inventory Quantities?
120. How Do Companies Determine Inventory Costs?
121. What Are the Different Cost Flow Assumptions?
122. What Are the Consequences of Using Alternative Inventory Cost Flow Assumptions?
123. How Do Companies Disclose Inventory Values and Methods?
124. Ch 7: Review Center
125. Ch 7: Answers to Real Report Questions
126. Ch 7: Multiple-Choice (AICPA Adapted)
127. Ch 7: Review Exercises
128. Ch 7: Exercises
129. Ch 7: Problems
130. Ch 7: Cases
131. Ch 8: Inventories: Special Valuation Issues
132. Ch 8: Learning Objectives
133. What Is the Lower of Cost or Market Rule?
134. How Is Inventory Estimated Using the Gross Profit Method?
135. How Is Inventory Estimated Using the Retail Inventory Method?
136. What Is the Dollar-Value Retail Method?
137. What Are the Effects of Inventory Errors?
138. Appendix 8.1: Application of Lower of Cost or Market in a Periodic Inventory System
139. Ch 8: Review Center
140. Ch 8: Answers to Real Report Questions
141. Ch 8: Multiple-Choice (AICPA Adapted)
142. Ch 8: Review Exercises
143. Ch 8: Exercises
144. Ch 8: Problems
145. Ch 8: Cases
146. Ch 9: Current Liabilities and Contingent Obligations
147. Ch 9: Learning Objectives
148. What Are Liabilities?
149. What Is a Current Liability?
150. How Do You Account for Current Liabilities Based on a Contractual Amount?
151. How Do We Account for Current Liabilities with Amounts Determined By Operating Activities?
152. How Do We Account for Contingent Obligations?
153. Ch 9: Review Center
154. Ch 9: Answers to Real Report Questions
155. Ch 9: Multiple-Choice (AICPA Adapted)
156. Ch 9: Review Exercises
157. Ch 9: Exercises
158. Ch 9: Problems
159. Ch 9: Cases
160. Part 3: Investing Activities
161. Ch 10: Property, Plant, and Equipment: Acquisition and Subsequent Investments
162. Ch 10: Learning Objectives
163. What Are the Characteristics of Property, Plant, and Equipment?
164. How Do We Account for the Acquisition of Property, Plant, and Equipment?
165. What Is the Cost of Self-Constructed Assets
166. Appendix 10.1: Oil and Gas Properties
167. Ch 10: Review Center
168. Ch 10: Answers to Real Report Questions
169. Ch 10: Multiple-Choice (AICPA Adapted)
170. Ch 10: Review Exercises
171. Ch 10: Exercises
172. Ch 10: Problems
173. Ch 10: Cases
174. Ch 11: Depreciation, Depletion, Impairment, and Disposal
175. Ch 11: Learning Objectives
176. What Are the Factors Involved in Depreciation?
177. What Are the Methods of Cost Allocation?
178. Conceptual Evaluation of Depreciation Methods
179. What Additional Depreciation Methods Exist?
180. How Are Depreciable Assets Disclosed?
181. What Are Some Additional Issues Related to Depreciation?
182. How Do We Account for the Impairment of Property, Plant, and Equipment?
183. How Is Depletion Recorded?
184. Appendix 11.1: How Is Depreciation Calculated for Income Tax Purposes?
185. Ch 11: Review Center
186. Ch 11: Answers to Real Report Questions
187. Ch 11: Multiple-choice (AICPA Adapted)
188. Ch 11: Review Exercises
189. Ch 11: Exercises
190. Ch 11: Problems
191. Ch 11: Cases
192. Ch 12: Intangibles
193. Ch 12: Learning Objectives
194. How Do We Account for Intangible Assets?
195. How Do We Account for Research and Development Costs?
196. How Are Intangible Assets Disclosed?
197. Identifiable Intangible Assets
198. How Do We Account for Unidentifiable Intangibles?
199. Ch 12: Answers to Real Report Questions
200. Ch 12: Multiple-Choice (AICPA Adapted)
201. Ch 12: Review Exercises
202. Ch 12: Exercises
203. Ch 12: Problems
204. Ch 12: Cases
205. Ch 13: Investments and Long-Term Receivables
206. Ch 13: Learning Objectives
207. How Are Investments Classified and Reported?
208. How Are Investments in Held-To-Maturity Securities Measured and Reported?
209. How Are Investments in Trading Securities Measured and Reported?
210. How Are Investments in Available-for-Sale Securities Measured and Reported?
211. How Do We Account for Transfers and Impairments?
212. How Do You Account for Minority Active Investments?
213. What Is the Accounting for Other Types of Investments?
214. Appendix 13.1: Derivative Financial Instruments
215. Ch 13: Review Center
216. Ch 13: Answers to Real Report Questions
217. Ch 13: Multiple-Choice (AICPA Adapted)
218. Ch 13: Review Exercises
219. Ch 13: Exercises
220. Ch 13: Problems
221. Ch 13: Cases

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