Financial Accounting: Tools for Business Decision-Making (6th Canadian Edition)


Download Financial Accounting: Tools for Business Decision-Making (6th Canadian Edition) written by Jerry J. Weygandt, Barbara Trenholm, Donald E. Kieso, Wayne Irvine, Paul D. Kimmel in PDF format. This book is under the category Accounting and bearing the isbn/isbn13 number 1118644948; 1118840267/9781118644942/ 9781118840269. You may reffer the table below for additional details of the book.


Weygandt/Trenholm/Kieso/Irvine/Kimmel’s Financial Accounting; sixth Canadian Edition (PDF) and its complement package deal is the one product that may present a novel balanced procedural and conceptual (person-oriented) strategy; with a confirmed pedagogy and a breadth of drawback materials in an interesting method giving college college students the chance to “get accounting” by “doing accounting”. The authors’ labored tirelessly to construct supplies that have interaction college students within the studying course of; assist them study to study; and concurrently convey to their consideration the newest protection of each units of quickly altering accounting requirements; ASPE and IFRS.

All Our Prices Are In US$

NOTE: The product solely consists of the ebook Financial Accounting: Tools for Business Decision-Making sixth Canadian Edition in PDF. No access codes are included.

Additional information


Jerry J. Weygandt, Barbara Trenholm, Donald E. Kieso, Wayne Irvine, Paul D. Kimmel


Wiley; 6th edition








1118644948; 1118840267


9781118644942/ 9781118840269

Table of contents

Table of contents :
Title Page
Copyright Page
Your Team for Success in Accounting
About the Authors
What’s New
Active Teaching and Learning Supplementary Material
Student Success is a Team Effort
Brief Contents
Chapter 1 The Purpose and Use of Financial Statements
Managing a Healthy Bottom Line
Uses and Users of Accounting
Internal Users
External Users
Ethical Behaviour by Users
Forms of Business Organization
Generally Accepted Accounting Principles for Business Organizations
Business Activities
Financing Activities
Investing Activities
Operating Activities
Summary of Business Activities
Communicating with Users
Sierra’s Financial Statements
Shoppers Drug Mart’s Financial Statements
Elements of an Annual Report
Chapter 2 A Further Look at Financial Statements
Real Values and International Standards
The Classified Statement of Financial Position (Balance Sheet)
Shareholders’ Equity
Comprehensive Illustration
Using the Financial Statements
Using the Statement of Financial Position (Balance Sheet)
Using the Income Statement
Framework for the Preparation and Presentation of Financial Statements
Objective of Financial Reporting
Qualitative Characteristics of Useful Financial Information
Cost Constraint on Useful Financial Reporting
Underlying Assumption
Elements of Financial Statements
Measurement of the Elements
Summary of Conceptual Framework
Chapter 3 The Accounting Information System
Learning to Handle the Dough
Accounting Transactions
Analyzing Transactions
Summary of Transactions
The Account
Debits and Credits
Summary of Debit and Credit Effects
The Journal
Recording Process
General Journal
The Ledger
General Ledger
The Recording Process Illustrated
The Trial Balance
Limitations of a Trial Balance
Chapter 4 Accrual Accounting Concepts
School’s Out, Time to Balance the Books
Timing Issues
Revenue Recognition
Expense Recognition
Accrual Versus Cash Basis of Accounting
The Basics of Adjusting Entries
Types of Adjusting Entries
Adjusting Entries for Prepayments
Adjusting Entries for Accruals
Sierra Corporation Illustration
The Adjusted Trial Balance and Financial Statements
Preparing the Adjusted Trial Balance
Preparing Financial Statements
Closing the Books
Preparing Closing Entries
Preparing a Post-Closing Trial Balance
Chapter 5 Merchandising Operations
Going with the Flow
Merchandising Operations
Operating Cycles
Income Measurement Process
Inventory Systems
Recording Purchases of Merchandise
Sales Taxes
Freight Costs
Purchase Returns and Allowances
Summary of Purchase Transactions
Recording Sales of Merchandise
Sales Taxes
Freight Costs
Sales Returns and Allowances
Summary of Sales Transactions
Summary of Merchandising Entries
Income Statement Presentation
Single-Step Income Statement
Multiple-Step Income Statement
Evaluating Profitability
Gross Profit Margin
Profit Margin
Appendix 5A-Periodic Inventory System
Chapter 6 Reporting and Analyzing Inventory
lululemon athletica Stretches Inventory Levels
Determining Inventory Quantities
Taking a Physical Inventory
Determining Ownership of Goods
Inventory Cost Determination Methods
Specific Identification
First-In, First-Out (FIFO)
Average Cost
Effects of Cost Determination Methods
Choice of Cost Determination Method
Financial Statement Effects
Inventory Errors
Errors Made when Determining the Cost of Inventory
Errors Made when Recording the Purchase of Inventory
Presentation and Analysis of Inventory
Valuing Inventory at the Lower of Cost and Net Realizable Value
Reporting Inventory
Inventory Turnover
Appendix 6A-Inventory Cost Determination Methods in Periodic System
Chapter 7 Internal Control and Cash
Controlling Cash at Nick’s
Internal Control
Control Activities
Limitations of Internal Control
Cash Controls
Control Activities over Cash Receipts
Control Activities over Cash Payments
Bank Accounts-A Key Control Activity
Bank Statements
Reconciling the Bank Account
Reporting and Managing Cash
Reporting Cash
Managing Cash
Chapter 8 Reporting and Analyzing Receivables
Varying Degrees of Credit
Accounts Receivable
Recording Accounts Receivable
Subsidiary Ledgers
Interest Revenue
Uncollectible Accounts Receivable
Measuring and Recording Estimated Uncollectible Accounts
Writing off Uncollectible Accounts
Collecting Uncollectible Accounts
Summary of Allowance Method
Notes Receivable
Recording Notes Receivable
Derecognizing Notes Receivable
Statement Presentation of Receivables
Statement of Financial Position
Income Statement
Managing Receivables
Extending Credit
Establishing a Payment Period
Monitoring Collections
Evaluating Liquidity of Receivables
Chapter 9 Reporting and Analyzing Long-Lived Assets
WestJet’s Assets Are for the Long Haul
Property, Plant, and Equipment
Determining Cost
Intangible Assets and Goodwill
Accounting for Intangible Assets
Statement Presentation of Long-Lived Assets
Statement of Financial Position
Income Statement
Statement of Cash Flows
Analyzing Assets
Return on Assets
Asset Turnover
Profit Margin Revisited
Chapter 10 Reporting and Analyzing Liabilities
Canada Post Borrows for Future Gains
Current Liabilities
Operating Line of Credit
Sales Taxes
Property Taxes
Short-Term Notes Payable
Current Maturities of Non-Current Debt
Provisions and Contingent Liabilities
Non-current Liabilities: Instalment Notes Payable
Fixed Principal Payments Plus Interest
Blended Principal and Interest Payments
Current and Non-current Portions
Statement Presentation and Analysis
Appendix 10A-Bonds Payable
Chapter 11 Reporting and Analyzing Shareholders’ Equity
Brewing Shareholder Return
Corporate Form of Organization
Characteristics of a Corporation
Share Issue Considerations
Share Capital
Common Shares
Preferred Shares
Cash Dividends
Stock Dividends
Stock Splits
Comparison of Effects
Presentation of Shareholders’ Equity
Statement of Financial Position
Statement of Changes in Equity (IFRS)
Statement of Retained Earnings (ASPE)
Summary of Shareholders’ Equity Transactions
Measuring Corporate Performance
Dividend Record
Earnings Performance
Chapter 12 Reporting and Analyzing Investments
Managing Money for Clients and the Company
Classifying Investments
Non-Strategic Investments
Strategic Investments
Accounting for Non-Strategic Investments
Valuation of Non-Strategic Investments
Using Fair Value Models
Accounting for Strategic Investments
Using the Equity Method
Using the Cost Model
Reporting Investments
Income Statement
Statement of Comprehensive Income
Statement of Changes in Equity
Statement of Financial Position
Consolidated Financial Statements
Appendix 12A-Investments in Bonds with Discounts and Premiums
Chapter 13 Statement of Cash Flows
Cash Flow Can Be a Rocky Road
Reporting of Cash Flows
Purpose of the Statement of Cash Flows
Content of the Statement of Cash Flows
Preparing the Statement of Cash Flows
Step 1: Operating Activities
Section 1: Indirect Method
Section 2: Direct Method
Step 2: Investing Activities
Step 3: Financing Activities
Step 4: The Statement of Cash Flows
Using Cash Flows to Evaluate a Company
Chapter 14 Performance Measurement
From the Fur Trade to Fifth Avenue
Sustainable Income
Statement of Financial Position
Income Statement
Comparative Analysis
Horizontal Analysis
Vertical Analysis
Ratio Analysis
Liquidity Ratios
Solvency Ratios
Profitability Ratios
Limitations of Financial Analysis
Alternative Accounting Policies
Professional Judgement
Comprehensive Income
Economic Factors
A Specimen Financial Statements: Shoppers Drug Mart Corporation
B Specimen Financial Statements: The Jean Coutu Group (PJC) Inc.
Company Index
Subject Index

Recent Posts

Sorry, no posts were found.