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Corporate Financial Accounting, 12th edition


Author: Carl S. Warren

Publisher: Cengage Learning


Publish Date: January 1, 2013

ISBN-10: 1133952410

Pages: 864

File Type: PDF

Language: English

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Book Preface

Corporate Financial Accounting, 12e, is unparalleled in pedagogical innovation. Our constant dialogue with accounting faculty continues to affect how we refine and improve the text to meet the needs of today’s students. Our goal is to provide a logical framework and pedagogical system that caters to how students of today study and learn.

Clear Objectives and Key Learning Outcomes To guide students, the authors provide clear chapter objectives and important learning outcomes. All the chapter materials relate back to these key points and outcomes, which keeps students focused on the most important topics and concepts in order to succeed in the course.

Example Exercises Example Exercises reinforce concepts and procedures in a bold, new way. Like a teacher in the classroom, students follow the authors’ example to see how to complete accounting applications as they are presented in the text. This feature also provides a list of Practice Exercises that parallel the Example Exercises so students get the practice they need. In addition, the Practice Exercises include references to the chapter Example Exercises so that students can easily cross reference when completing homework.


Chapter 1 Introduction to Accounting and Business. 1
Chapter 2 Analyzing Transactions. 51
Chapter 3 The Adjusting Process. 103
Chapter 4 Completing the Accounting Cycle. 149
Chapter 5 Accounting for Merchandising Businesses. 211
Chapter 6 Inventories. 269
Chapter 7 Sarbanes-Oxley, Internal Control, and Cash. 317
Chapter 8 Receivables. 361
Chapter 9 Fixed Assets and Intangible Assets. 405
Chapter 10 Current Liabilities and Payroll. 449
Chapter 11 Corporations: Organization, Stock Transactions, and Dividends. 497
Chapter 12 Long-Term Liabilities: Bonds and Notes. 541
Chapter 13 Investments and Fair Value Accounting. 583
Chapter 14 Statement of Cash Flows. 641
Chapter 15 Financial Statement Analysis . 697
Appendix A Interest Tables . A-2
Appendix B Nike, Inc. 2011 Annual Report . B-1
Appendix C International Financing Reporting Standards . C-1
Appendix D Reversing Entries. (Online Appendix)
Appendix E Special Journals and Subsidiary Ledgers . (Online Appendix)
Glossary. G-1
Subject Index. I-1
Company Index. I-12

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