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

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

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

Product details:

  • ISBN-10 ‏ : ‎ 0470676604
  • ISBN-13 ‏ : ‎ 978-0470676608
  • Author: Robert E. Hoskin

Financial Accounting: A User PerspectiveSixth Canadian Edition maintains its unique focus on the users of accounting information while presenting accounting concepts in a traditional framework. Students learn about underlying accounting concepts and accounting systems and get to apply that information from a user perspective. Unlike other books, Financial Accounting uses the analysis of real companies’ financial information as the focal point for the user perspective. This unique approach has allowed all students, majors and non-majors alike, to gain the solid understanding of accounting that they will need to succeed in business. The text, paired with WileyPLUS, forms a strong teaching and learning package.

Table contents:

  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
  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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