Accounting made simple : accounting explained in 100 pages or less / Mike Piper.
"This text is intended to be a high-level introduction to accounting/bookkeeping"--Preliminary page.
Record details
- ISBN: 9780981454221
- ISBN: 0981454224
- Physical Description: 97, 6 unnumbered pages ; 21 cm
- Publisher: [Chicago] : Simple Subjects, [2013]
- Copyright: ©2013
Content descriptions
Bibliography, etc. Note: | Includes bibliographical references (page 98) and index. |
Formatted Contents Note: | Introduction : What is accounting ? -- Part 1. Financial statements : Accounting equation : Always true, no exceptions ; Owners' equity is just a plug ; My asset is your liability -- Balance sheet : It's a snapshot ; Assets ; Liabilities ; Equity ; CUrrent assets and liabilities vs. long-term assets and liabilities ; Two-period balance sheets -- Income statements : Shows period of time rather than point in time ; Gross profit and cost of goods sold ; Operating income vs. net income -- Statement of retained earnings : Bridge between financial statements ; Dividends are not an expense! ; Retained earnings: not the same as cash -- Cash flow statement : As opposed to income statement ; Cash flow from operating activities ; Cash flow from investing activities ; Cash flow from financing activities -- Financial ratios : Liquidity ratios ; Profitability ratios ; Financial leverage ratios ; Asset turnover ratios -- Part 2. Generally accepted accounting principles (GAAP) : What is GAAP? : Who has to follow GAAP? -- Debit and credits : Double-entry system ; The general ledger ; T-accounts ; The trial balance -- Cash vs. accrual : Cash method ; Accrual method ; Prepaid expenses ; Unearned revenue -- The accounting close process : Closing journal entries -- Other GAAP concepts & assumptions : Historical cost ; Materiality ; Money unit assumption ; Entity assumption ; Matching principle -- Depreciation of fixed assets : Straight-line depreciation ; Accumulated depreciation ; Salvage value ; Gain or loss on sale ; Other depreciation methods ; Expensing immaterial purchases -- Amortization of intangible assets : What are intangible assets ; Straight-line amortization ; Legal life vs. expected useful life -- Inventory & CoGS : Perpetual method ; Periodic method ; Calculating cost of goods sold ; FIFO vs. LIFO ; Average cost method -- Conclusion : The humble little journal entry. |
Search for related items by subject
Subject: | Accounting. Accounting. |
Show Only Available Copies
Location | Call Number / Copy Notes | Barcode | Shelving Location | Status | Due Date |
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Homer Public Library | 657 PIP (Text) | 000153630 | Nonfiction | Available | - |
LDR | 03097cam a2200349Ii 4500 | ||
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001 | 96688 | ||
003 | HLC | ||
005 | 20191101021429.0 | ||
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100 | 1 | . | ‡aPiper, Mike, ‡d1984- ‡eauthor. |
245 | 1 | 0. | ‡aAccounting made simple : ‡baccounting explained in 100 pages or less / ‡cMike Piper. |
264 | 1. | ‡a[Chicago] : ‡bSimple Subjects, ‡c[2013] | |
264 | 4. | ‡c©2013 | |
300 | . | ‡a97, 6 unnumbered pages ; ‡c21 cm | |
336 | . | ‡atext ‡btxt ‡2rdacontent | |
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520 | . | ‡a"This text is intended to be a high-level introduction to accounting/bookkeeping"--Preliminary page. | |
504 | . | ‡aIncludes bibliographical references (page 98) and index. | |
505 | 0 | . | ‡aIntroduction : What is accounting ? -- Part 1. Financial statements : Accounting equation : Always true, no exceptions ; Owners' equity is just a plug ; My asset is your liability -- Balance sheet : It's a snapshot ; Assets ; Liabilities ; Equity ; CUrrent assets and liabilities vs. long-term assets and liabilities ; Two-period balance sheets -- Income statements : Shows period of time rather than point in time ; Gross profit and cost of goods sold ; Operating income vs. net income -- Statement of retained earnings : Bridge between financial statements ; Dividends are not an expense! ; Retained earnings: not the same as cash -- Cash flow statement : As opposed to income statement ; Cash flow from operating activities ; Cash flow from investing activities ; Cash flow from financing activities -- Financial ratios : Liquidity ratios ; Profitability ratios ; Financial leverage ratios ; Asset turnover ratios -- Part 2. Generally accepted accounting principles (GAAP) : What is GAAP? : Who has to follow GAAP? -- Debit and credits : Double-entry system ; The general ledger ; T-accounts ; The trial balance -- Cash vs. accrual : Cash method ; Accrual method ; Prepaid expenses ; Unearned revenue -- The accounting close process : Closing journal entries -- Other GAAP concepts & assumptions : Historical cost ; Materiality ; Money unit assumption ; Entity assumption ; Matching principle -- Depreciation of fixed assets : Straight-line depreciation ; Accumulated depreciation ; Salvage value ; Gain or loss on sale ; Other depreciation methods ; Expensing immaterial purchases -- Amortization of intangible assets : What are intangible assets ; Straight-line amortization ; Legal life vs. expected useful life -- Inventory & CoGS : Perpetual method ; Periodic method ; Calculating cost of goods sold ; FIFO vs. LIFO ; Average cost method -- Conclusion : The humble little journal entry. |
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