Introduction to Accounting , 8th Ainsworth, Deines Test Bank

Test Bank and Solution manual Introduction to Accounting: An Integrated Approach, 8th Edition Ainsworth, Deines 2019  


Introduction to Accounting: An Integrated Approach, 8th Edition Ainsworth, Deines 2019 Test Bank

Introduction to Accounting: An Integrated Approach, 8th Edition Ainsworth, Deines 2019 Test Bank

Test Bank and Instructor Solution Manual

  • Paperback: 736 pages
  • Publisher: Wiley; 8 edition (June 12, 2019)
  • Language: English
  • ISBN-10: 1119600103
  • ISBN-13: 978-1119600107
  • Product Dimensions: 8.5 x 1.2 x 10.8 inches

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Financial Accounting Reporting, Analysis And Decision Making, 6th Edition Carlon, McAlpine, Lee, Mitrione, Kirk, Wong: 2019 


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Penne AinsworthDan Deines

ISBN: 978-1-119-60013-8 May 2019 736 Pages


The new, revised, and updated edition of the popular textbook for introductory accounting courses
Accounting plays a central role in a multitude of areas, from everyday personal finance to global corporate operations. Introduction to Accounting helps students understand the concepts, principles, methods, and mechanisms of the field. Designed to benefit all students, regardless of major, this innovative textbook integrates life skills and business skills to provide an accessible, engaging introduction to accounting. Rather than separating financial accounting from managerial accounting, this textbook demonstrates how to plan and evaluate business activities from both external and internal reporting perspectives.
Now in its eight edition, Introduction to Accounting enables students to understand both the nature and functions of business and the mechanics of the bookkeeping process. Three organizing themes—the accounting information system, business processes, and the balanced scorecard—help students learn why and how activities are planned and evaluated by different stakeholders. Based on extensive instructor feedback, as well as the authors’ six decades of combined teaching experience, this new edition has been thoroughly revised to enhance readability and highlight real-world examples. A complete array of pedagogical tools includes improved and expanded learning objectives, updated definitions, questions and problem setsnewcritical-thinking and ethical-challenge exercises, and more.

  • Focuses on accounting as an information system used in each business processes to provide information to plan and evaluate activities
  • Stimulates interest in the field of accounting with relatable, reader-friendly narrative
  • Employs various pedagogical devices to stimulate active and cooperative learning for students
  • Uses the example of Apple, Inc. throughout the text to illustrate central concepts and significant issues
  • Includes extensive online support including test problems and essay exercises for every chapter of the text, PowerPoint slides and Excel templates, downloadable solution manuals, and links to professional resources

Offering a wealth of instructor resources, Introduction to Accounting, 8th Edition is ideally suited for introductory accounting courses in both high school and university-level settings.

Penne Ainsworth, Ph.D., CPA, CMA (inactive), and CIA (inactive),is Emeritus Professor, University of Wyoming. She received her Ph.D. from the University of Nebraska and is the former Chairperson and emeritus professor in the Department of Accounting and Finance. She was also the Associate Dean for the College of Business at the University of Wyoming. She received the AICPA Distinguished Achievement in Accounting Education Award in 2016. Her research focused on managerial accounting, accounting education, and assessment. She has been published in-Issues in Accounting Education and other journals. She was President of the Wyoming Society of CPAs in 2015-2016.
Dan Deines is Retired Professor, Kansas State University.  He received his undergraduate degree in history from Fort Hays State University, a master’s in business from Emporia State University, and his Ph.D. in accounting from the University of Nebraska. He had been at Kansas State University since 1982 and was the Ralph Crouch, KPMG Professor of Accounting. He was president of the Kansas Society of CPAs for 2003–2004; and was designated an Academic Pathfinder by the AICPA and in May 2007 received the AICPA’s Distinguished Achievement in Accounting Education Award. In 2014, he received the AICPA’s Special Recognition Award and in 2017 Emporia State University presented him with their Distinguished Alumni Award.
About the Authors  
Part One Introduction: Business Operating Activities  
Chapter 1 Accounting and Business  
Accounting: Who Needs It?  
Business Today  
Customer-Focused Operations  
Global Markets  
Manufacturing and Communication Advances  
Business and Accounting: Together Forever  
Ancient Babylonia  
Commerce in Old Italy  
Pacioli and the Method of Venice  
Advent of the Corporation   
The Stock Market Crash of 1929  
Return to the Present  
Generally Accepted Accounting Principles  
Statements of Financial Accounting Concepts  
International Accounting Standards  
Financial Statements  
Income Statement  
Statement of Owners’ (Shareholders’) Equity  
Statement of Cash Flows  
Balance Sheet (Statement of Financial Position)  
Comprehensive Inome
Report of the Independent Accountant (Auditor)  
Relationship of the Financial Statements  
Current Ratio  
Return on Sales Ratio  
Debt-to-Equity Ratio  
Codification of GAAP
Key Terms  
Chapter 2 Business Processes and Accounting Information  
Management Cycle  
Planning Phase  
Performing Phase  
Evaluating Phase  
Business Processes  
Business Organization and Strategy Process  
Operating Processes  
Capital Resources Process  
Performance Measurement and Management Process 
Balanced Scorecard Approach  
Financial Perspective  
Internal Perspective  
Customer Perspective  
Learning and Growth Perspective  
Internal Control  
Control Environment 
Risk Assessment
Control Activities
Information and Communication
Applying Internal Control to Protect Cash  
Cash Receipts  
Cash Disbursements  
Bank Reconciliation  
Bank Statement  
Bank Reconciliation Process  
Key Terms  
Chapter 3 Operating Processes: Planning and Control  
Revenue Process  
Generate Sales  
Receive and Accept Orders  
Deliver Goods and/or Services  
Receive Payment from Customers  
Provide Customer Support 
Expenditure Process  
Determine the Company’s Need for Goods 
Select Suppliers and Order Goods  
Receive Goods  
Pay Suppliers  
Conversion Process  
Schedule Production  
Obtain Direct Materials  
Use Labor and Other Manufacturing Resources to Make Products  
Store Finished Goods Until Sold  
Cost and Revenue Behavior  
Behavior Patterns  
Relevant Range  
Activity Measures  
Fixed Costs and Revenues  
Variable Costs and Revenues  
Mixed Costs and Revenues  
Cost/Revenue Estimation Methods  
High/Low Method  
Appendix: Linear Regression Analysis
Key Terms  
Part Two Planning: Operating Activities  
Chapter 4 Short-Term Decision Making  
Short-Term Decisions  
Cost-Volume-Profit Analysis  
Determining the Breakeven Point  
Determining the Target Profit Level  
Determining the Target Profit Level After Taxes  
Sensitivity Analysis  
Change in Selling Price  
Change in Variable Cost  
Change in Fixed Cost  
Change in Tax Rate  
Relevant Variable Analysis  
Sunk Costs Are Never Relevant  
Opportunity Costs Are Always Relevant  
Incremental Costs and Revenues May Be Relevant 
Identify the Alternative Actions  
Determine the Relevant Revenues, Costs, and Profit  
Choose the Best Alternative  
Special Order (Accept-or-Reject) Decision  
Outsourcing (Make-or-Buy) Decision  
Product Mix (Keep-or-Drop) Decision  
Another (More Difficult) Example  
Key Terms  
Chapter 5 Strategic Planning Regarding Operating Processes  
Revenue Process: Determining the Selling Price  
Customers: Customer Perspective  
Competitors: Learning and Growth Perspective   
Legal and Social Forces: Learning and Growth Perspective  
Cost: Internal Process Perspective  
Pricing Strategies  
Penetration Pricing  
Skimming Pricing  
Life-Cycle Pricing  
Target Pricing  
Conversion Process: Determining the Inventory Model  
Reasons to Maintain Inventory  
Reasons to Not Maintain Inventory  
Balancing Ordering and Carrying Costs  
Inventory Models  
Comparison of Inventory Models 
Expenditure Process: Determining the Employee Compensation Package  
Paid Compensation  
Health and Life Insurance  
Paid Leave  
Contingent Compensation: Bonuses  
Key Terms  
Chapter 6 Planning, the Balanced Scorecard, and Budgeting  
Budgeting and Goal Setting  
Communication and Coordination  
Resource Allocation  
Evaluation and Control  
Time and Resource Requirements  
Adaptability of Departments and Segments  
Motivation and Behavior of Individuals  
Mandated versus Participatory Budgeting  
Mandated Budgeting  
Participatory Budgeting  
Incremental Budgeting versus Zero-Based Budgeting  
Incremental Budgeting  
Zero-Based Budgeting  
Master Budget 
Revenue Process Planning  
Balanced Scorecard Goals  
Sales Budget  
Cash Receipts Schedule  
Accounts Receivable Schedule  
Marketing and Distribution Budget  
Conversion Process Planning  
Balanced Scorecard Goals  
Production Budget  
Expenditure Process Planning  
Balanced Scorecard Goals  
Budgeting for Human Resources  
Administrative Budget  
Cash Disbursements Schedule  
Accounts Payable Schedule  
Appendix: Conversion Process Planning
Balanced Scorecard Goals
Production Budget
Direct Labor and Manufacturing Overhead Budget  
Direct Materials Purchases Budget  
Key Terms  
Part Three Recording and Evaluating: Operating Activities  
Chapter 7 Accounting Information Systems  
Manual Accounting Systems  
Accounting Events  
Chart of Accounts  
Adjusting Entries  
Closing Entries  
Comprehensive Example  
Computer-Based Transaction Systems  
Database Systems  
Key Terms 
Chapter 8 Purchasing/Human Resources/Payment Process: Recording and Evaluating Expenditure Process Activities  
Expenditure Process 
Special Journals and Subsidiary Ledgers  
Special Journals  
Subsidiary Ledgers  
Perpetual versus Periodic Inventory Systems  
Gross versus Net Price Methods  
Purchasing Inventory
Reporting Inventory Purchase and Payment Events  
Human Resources  
Withholdings from Employees  
Employer Taxes 
Accounting Events in the Payroll Process  
Reporting Human Resource Events  
Other Expenditure Process Activities  
Cash Outflow before Expense (Assets Created)  
Expense before Cash Outflow (Liabilities Incurred)  
Expense Concurrent with Payment  
Reporting Other Expenditure Process Activities  
Financial Statements and the Expenditure Process  
Estimating Cash Paid for Inventory  
Estimating Cash Paid for Operating Expenses  
Internal Evaluation of Expenditure Process Events  
Key Terms  
Chapter 9 Recording and Evaluating Conversion Process Activities  
Manufacturing Inventories  
Recording Raw Material Activities  
Recording Labor Activities  
Recording Manufacturing Overhead Events  
Actual Manufacturing Overhead  
Applied Manufacturing Overhead  
Overhead Application Process Using ABC  
Over- and Underapplied Manufacturing Overhead  
Recording Finished Goods  
Reporting Conversion Process Events  
Internal Evaluation of Conversion Process Events  
Direct Labor Variance Analysis  
Direct Materials Variances  
Key Terms  
Chapter 10 Marketing/Sales/Collection/Customer Support Process: Recording and Evaluating Revenue Process Activities  
Revenue Recognition  
Revenue Recognized When Cash Collected  
Revenue Recognized before Cash Collected (Asset Created) 
Revenue Recognized after Cash Received (Liability Incurred)  
Sales Returns and Allowances  
Sales Discounts  
Cost of Goods Sold 
Specific Identification Method  
First-In, First-Out (FIFO) Method  
Last-In, First-Out (LIFO) Method  
Periodic Inventory System and Cost Flow Assumptions  
FIFO, LIFO, and GAPP External Reporting  
Estimating Uncollectible Credit Sales  
Proper Income Measurement  
Proper Asset Valuation  
Recording Estimated Uncollectible Accounts  
Recording Actual Uncollectible Accounts  
Reporting Revenue Process Events  
Estimating Cash Receipts from Customers  
Internal Evaluation of Revenue Process Events  
Revenue Variances  
Key Terms  
Part Four Introduction: Capital Resource Process Activities  
Chapter 11 Time Value of Money  
Time Considerations  
Initial Investment Considerations  
Rate of Return  
Expected Rate of Return  
Attitudes toward Risk  
Types of Risk  
Risk/Return Relationship  
Risk Premiums  
Risk/Return and Investors’ Money  
Time Value of Money  
Simple and Compound Interest  
Future Value of the Amount of $1  
Present Value of the Amount of $1  
Future Value of an Annuity  
Present Value of an Annuity  
How to know which tools to use
Step 1. Determine Whether the Problem Is an Annuity  
Step 2. Determine Whether the Problem Is Present or Future Value  
Step 3. Identify the Missing Element  
Step 4. Solve for the Missing Element  
More Time Value of Money Problems  
Key Terms  
Appendix: Time Value of Money Tables  
Part Five Planning: Capital Resource Process Activities  
Chapter 12 Planning Investments: Capital Budgeting  
The Capital Budgeting Process  
Identifying Long-Term Investment Opportunities  
Tie to Business Organization and Strategy Process  
Selecting Appropriate Investments  
Net Present Value Analysis  
Assumptions of NPV  
Source of Cash Flows  
Uneven Cash Flows  
Income Taxes  
Tax Shield  
Gains and Losses on Disposal of Assets  
Comprehensive Example
Payback Method  
Other Issues  
Human Judgment  
Qualitative/Ethical Factors  
Capital Expenditures and Budgeting  
Key Terms  
Chapter 13 Planning Equity Financing  
Tie to Business Organization and Strategy Process  
Debt versus Equity Financing  
Risk of Debt Financing  
Debt-to-Equity Ratio  
Times Interest Earned Ratio  
Reward of Debt Financing  
Return on Owners’ Equity Ratio  
Reward of Equity Financing  
Risk of Equity Financing  
Equity Financing  
Sole Proprietorships and Partnerships  
Planning for Partnership Equity  
Partnership Income Allocations  
Other Changes in Capital  
Planning Corporate Equity  
Common Stock  
Preferred Stock  
Return on Common Equity  
Stock Shares  
Stock Values  
Dividend Dates  
Stock Splits  
Corporate Equity Planning and Budgeting  
Key Terms  
Chapter 14 Planning Debt Financing  
Debt Financing  
Long-Term Debt Instruments  
Periodic Payment (Installment) Note  
Lump-Sum Payment (Noninterest-Bearing) Note  
Periodic Payment and Lump-Sum Note  
Comparison of the Three Types of Notes  
Sources of Debt Financing  
Nonpublic Funding  
Public Funding: Bonds  
Comprehensive Example: Chapters 12 through 14  
Key Terms  
Part Six Recording and Evaluating Capital Resource Processes  
Chapter 15 Recording and Evaluating Capital Resource Process Activities: Financing  
Review of Transaction-Based Accounting Systems  
Equity Financing Activities  
Contributions by Owners (Shareholders)  
Corporate Earnings  
Corporate Distributions  
Financial Statements and Owners’ Equity Activities  
Debt Financing Activities  
Installment Notes Payable  
Noninterest-Bearing Notes Payable  
Bonds Payable: Market Rate Greater Than the Face Rate  
Bonds Payable: Market Rate Less Than the Face Rate  
Bonds Payable: Market Rate Equal to the Face Rate 
Accounting for Leases
Financial Statements and Financing Activities  
Internal Evaluation of Financing Activities  
Key Terms  
Chapter 16 Recording and Evaluating Capital Resource Process Activities: Investing  
Plant Assets  
Acquisition of PPE  
Use of PPE  
Other PPE Usage Issues  
Disposal of PPE  
Discard PPE  
Sell PPE  
Exchange PPE  
Exchanges When No Gains and Losses Are Recorded  
Natural Resources  
Intangible Assets  
Nonoperational Investments 
Internal Evaluation of Investment Activities  
Key Terms  
Part Seven Evaluating: Operating and Capital Resource Processes  
Chapter 17 Company Performance: Profitability  
Purpose of the Income Statement  
GAAP and Comprehensive Income  
What Are Earnings?  
Earnings per Share  
Calculating Earnings per Share  
Calculating Diluted Earnings per Share  
Other Earnings per Share Disclosures  
Other Required Income Statement Disclosures  
Reporting Issues Concerning the Income Statement  
Historical Cost and Conservatism  
Cost Allocations  
Full-Absorption Costing  
Internal Profitability Reporting  
Variable and Throughput Costing Methods  
Product Line (Divisional) Income Reports  
Return on Investment for the Division  
Du Pont Method of Return on Investment  
Key Terms  
Chapter 18 Company Performance: Owners’ Equity and Financial Position  
Statement of Comprehensive Income
Statement of Shareholders’ Equity  
Retained Earnings  
Other Disclosures  
Statement of Financial Position (Balance Sheet)  
What Is Financial Position?  
Why is the Distinction between Current and Noncurrent Items Important?  
Balance Sheet Classifications  
Liabilities and Shareholders’ (Owners’) Equity  
Internal Financial Position Reporting  
Key Terms  
Chapter 19 Company Performance: Cash Flows  
GAAP and the Statement of Cash Flows  
Purpose of the Statement of Cash Flows  
Sections of the Statement of Cash Flows  
Operating Activities: Cash Flows  
Brief Comparison of the Direct and Indirect Methods  
Calculation of Operating Cash Flows: Direct Method  
Calculation of Operating Cash Flows: Indirect Method  
Comparison of Direct and Indirect Methods  
Apple’s Operating Cash Flows  
Investing Activities: Cash Flows  
Calculating Investing Cash Flows  
Investing Cash Flows of Apple  
Financing Activities: Cash Flows  
Calculating Financing Cash Flows  
Financing Cash Flows of Apple  
Net Change in Cash  
Other Investing and Financing Activities  
Internal Evaluation of Cash Flows  
Key Terms  
Chapter 20 Company Performance: Comprehensive Evaluation  
External Stakeholders  
Creditors and Investors  
Trading in Capital Markets  
Information in Capital Markets  
Issues to Consider  
Role of Independent Auditor  
Annual Report Analysis  
Studying the Financial Statements  
Industry Analysis  
Statement Analyses  
Vertical Analysis  
Horizontal Analysis  
Ratio Analysis  
Other Information  
Management’s Letter to Shareholders  
Segment and Quarterly Data  
Auditor’s Report  
Key Terms  
Appendix Apple’s 2017 Financial Statements and Accompanying Notes  

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