Financial Accounting A User Perspective Canadian 6th Edition Hoskin Solutions Manual

1. Chapter 1: Overview of Corporate Financial Reporting
2. What is a Business?
3. What is Accounting?
4. Forms of Organization
5. Users of Financial Statements
6. Internal Users
7. External Users
8. Development of Accounting Standards
9. Qualitative Characteristics and Constraints of Accounting Information
10. Business Activities
11. Financing Activities
12. Investing Activities
13. Operating Activities
14. H&M Annual Report
15. Corporate Profile
16. Message to Shareholders
17. Management Discussion and Analysis
18. Board of Directors and Management
19. Financial Section
20. Summary
21. Chapter 2: Analyzing Transactions and Their Effects on Financial Statements
22. User Relevance
23. The Basic Accounting Equation
24. Transaction Analysis and the Basic Accounting Equation
25. Sample Transactions
26. Transaction Analysis
27. Financial Statements
28. Statement of Earnings
29. Statement of Financial Position
30. Variations in Statement of Financial Position Presentation
31. Using Ratios to Analyze Financial Statements
32. Profitability Ratios
33. Statement of Cash Flows
34. Summary
35. Chapter 3: Processing Data Through the Accounting System
36. User Relevance
37. Double-Entry Accounting Systems
38. Debits and Credits
39. Statement of Financial Position
40. Understanding the Accounting Cycle
41. The Chart of Accounts
42. The Opening Balances
43. Transactions
44. Analyzing Transactions
45. Recording Transactions in a Journal
46. Recording in Journal, Ledger, and Trial Balance
47. Posting to the Ledger
48. Preparing a Trial Balance
49. Recording Adjusting Entries
50. Preparing an Adjusted Trial Balance
51. Preparing Financial Statements and Closing Entries
52. Preparing the Financial Statements
53. Preparing the Closing Entries
54. Accounting Cycle Frequency
55. Summary
56. Chapter 4: Revenue Recognition and Statement of Earnings
57. User Relevance
58. Cash-to Cash Cycle
59. Cash
60. Acquisition of Inventory
61. Selling Activity
62. Delivery of Product
63. Collection
64. Warranty Service
65. Summary of the Cash-to-Cash Cycle
66. Revenue Recognition
67. Earnings Management
68. Applications of Revenue Recognition
69. Revenue Recognized from Multiple Lines of Business
70. Statement of Earnings Format
71. Earnings from Operations
72. Earnings from Non-Operating Sources
73. Earnings from Unusual or Infrequent Events
74. Corporate Income Taxes
75. Discontinued Operations
76. Variations in Statement of Earnings Formats
77. Examples of Actual Statements of Earnings
78. Earnings Per Share
79. Comprehensive Income
80. Performance Measurement
81. The Return on Investment (ROI) Ratio as a Measure of Performance
82. Net Earnings as a Measure of Performance
83. Summary
84. Chapter 5: The Statement of Cash Flows
85. User Relevance
86. Why Another Flow Statement?
87. Ajax Company Example
88. Performance Evaluation Using the Statement of Earnings and Statement of Cash Flows
89. Solutions to the Cash Flow Problem
90. Understanding the Statement of Cash Flows
91. Definition of Cash and Cash Equivalents
92. Components of Cash Flows
93. Financing Activities
94. Investing Activities
95. Operating Activities
96. Preparing the Statement of Cash Flows
97. An Intuitive Approach to the Preparation of a Statement of Cash Flows
98. Determining the Cash Flows from Operating Activities
99. Determining the Cash Flows from Financing and Investing Activities
100. Interpreting Cash Flow Information
101. An Analysis of Le Château’s Statement of Cash Flows
102. Summary
103. Reading and Interpreting Published Financial Statements
104. Integrative Questions on Chapters 1–5
105. Chapter 6: Cash, Short-Term Investments, and Accounts and Notes Receivable
106. User Relevance
107. Cash
108. Cash Valuation Methods
109. What Is Canadian Practice?
110. Internal Control and Cash Management
111. Bank Reconciliations
112. Statement Analysis Considerations
113. Short-Term Investments
114. Valuation Methods
115. What Is Canadian Practice?
116. Initial Acquisition
117. Dividend and Interest Recognition
118. Recognition of Gains and Losses
119. Accounts Receivable
120. Accounts Receivable Valuation Methods
121. What Is Canadian Practice?
122. The Allowance Method of Accounting for Bad Debts
123. Estimating Bad Debts under the Allowance Method
124. The Direct Write-Off Method of Accounting for Bad Debts
125. Notes Receivable
126. Types of Notes Receivable
127. Interest on Notes Receivable
128. Statement Analysis Considerations
129. Short-Term Liquidity
130. Current Ratio
131. Quick Ratio
132. Accounts Receivable Turnover Ratio
133. Summary
134. Chapter 7: Inventory
135. User Relevance
136. Examples of Inventory
137. Inventory Recognition and Cost of Goods Sold
138. Valuation Criteria
139. Historical Cost
140. Market Value
141. What Is Canadian Practice?
142. Acquisition Costs
143. Lower of Cost and Net Realizable Value
144. Inventory Systems
145. Perpetual Inventory Systems
146. Periodic Inventory Systems
147. Cost and Benefits of System Choice
148. Cost Flow Assumptions
149. First-In, First-Out (FIFO)
150. Moving Average
151. Cost Flow Assumption Choice
152. Inventory Issues for Management
153. Inventory Estimation
154. Using the Cost-to-Sales Ratio
155. Statement Analysis Considerations
156. Inventory Turnover
157. Other Ratios
158. Summary
159. Appendix—Cost Flow Assumptions Under the Periodic Inventory System
160. Chapter 8: Capital Assets—Tangible and Intangible
161. User Relevance
162. Capital Asset Recognition
163. How Are Capital Assets Valued?
164. Historical Cost
165. Market Value
166. What Is Canadian Practice?
167. Capitalizable Costs
168. Interest Capitalization
169. Depreciation Concepts
170. Depreciation Methods
171. Straight-Line Method
172. Units-of-Activity or Production Method
173. Accelerated or Declining-Balance Method
174. Recording Depreciation Expense
175. Corporate Income Taxes
176. Choice of Depreciation Method
177. Changes in Depreciation Estimates and Methods
178. Additional Expenditures on Capital Assets During Their Lives
179. Writedowns and Disposals of Property, Plant, and Equipment
180. Natural Resources
181. Intangible Assets
182. Advertising
183. Patents, Trademarks, and Copyrights
184. Goodwill
185. Comprehensive Example of Capital Asset Disclosures
186. Statement Analysis Considerations
187. Using the Return on Assets (ROA) Ratio
188. Summary
189. Chapter 9: Current Liabilities, Contingencies, and Commitments
190. User Relevance
191. Recognition Criteria and Liabilities
192. Valuation Methods for Liabilities
193. What Is Canadian Practice?
194. Current Liabilities
195. Current Liabilities Related to Operating Activities
196. Current Liabilities Related to Financing Activities
197. Statement Analysis Considerations
198. Contingencies
199. Commitments
200. Summary
201. Chapter 10: Long-Term Debt and Other Non-Current Liabilities
202. User Relevance
203. Long-Term Notes and Mortgages
204. Long-Term Loans with Equal Blended Monthly Payments
205. Long-Term Loans with Monthly Payments of Interest Only
206. Bonds and Debentures
207. Basic Bond Characteristics
208. Bond Pricing in the Marketplace
209. Calculating Bond Interest Expense and Liability Balances
210. Accounting for Bonds
211. Repayment of Bonds at Maturity
212. Early Retirement of Debt
213. Long-Term Notes or Bonds with No Explicit Interest
214. Leases
215. Classification of Leases
216. Accounting for Leases
217. Pensions
218. Defined Contribution Pension Plans
219. Defined Benefit Pension Plans
220. Pension Plan Disclosures
221. Other Post-Employment Benefits
222. Deferred Income Taxes
223. Other Income Tax Disclosures
224. Statement Analysis Considerations
225. Summary
226. Appendix—Using Excel to Calculate Present Value
227. Chapter 11: Shareholders’ Equity
228. User Relevance
229. Form of Organization
230. Sole Proprietorship
231. Partnership
232. Corporation
233. Limited Liability Differences in the Different Forms of Organization
234. Taxation Differences in the Different Forms of Organization
235. Other Advantages and Disadvantages of the Different Forms of Organization
236. Corporations
237. Shares
238. Common Shares
239. Preferred Shares
240. Accounting for the Issuance of Common Shares
241. Repurchased Shares
242. Dividends, Stock Splits, and Employee Stock Options
243. Cash Dividends
244. Property Dividends
245. Stock Dividends
246. Stock Splits
247. Employee Stock Options
248. Statement of Retained Earnings and Statement of Changes in Equity
249. Statement of Retained Earnings
250. Statement of Changes in Equity
251. Financial Statement Analysis
252. Book Value and Market Value
253. Price/Earnings Ratio
254. Return on Shareholders’ Equity Ratio
255. Summary
256. Appendix—Repurchase of Shares and Treasury Shares
257. Applying Your Knowledge and a User Perspective
258. The Impact of Accounting Policy Choices on Financial Statements—An Integrative Project
259. Chapter 12: Financial Statement Analysis
260. User Relevance
261. Overview of Financial Statement Analysis
262. Understanding the Business
263. Reading the Financial Statements
264. Retrospective versus Prospective Analysis
265. Time-Series versus Cross-Sectional Analysis
266. Data to Be Used
267. Ratios
268. Profitability Ratios
269. Short-Term Liquidity Ratios
270. Activity Ratios
271. Solvency Ratios
272. Equity Analysis Ratios
273. Non-Manufacturing or Non-Retail Company Analysis
274. Interpreting the Ratios
275. Summary
276. Appendix A: H&M Annual Report
277. Appendix B: Accounting for Intercompany Investments
278. Subject Index
279. Company Index
280. Photo Credits

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