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NOT IN USE - Custom 45-700 Financial and Managerial Accounting I (Carnegie Mellon)
by Hanlon
ISBN: 0000000000 | Copyright 2022
Instructor Requests
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| Financial Accounting, 6e (pg. 1.2) | |
| Chapter 1 Introducing Financial Accounting (pg. 1.2) | |
| Demand for Accounting Information (pg. 1.4) | |
| Who Uses Financial Accounting Information? (pg. 1.5) | |
| Costs and Benefits of Disclosure (pg. 1.7) | |
| Business Activities (pg. 1.7) | |
| Planning Activities (pg. 1.8) | |
| Investing Activities (pg. 1.8) | |
| Financing Activities (pg. 1.9) | |
| Operating Activities (pg. 1.10) | |
| Financial Statements (pg. 1.11) | |
| Balance Sheet (pg. 1.12) | |
| Income Statement (pg. 1.12) | |
| Statement of Cash Flows (pg. 1.14) | |
| Financial Statement Linkages (pg. 1.15) | |
| Information Beyond Financial Statements (pg. 1.16) | |
| Mid-Chapter Review (pg. 1.16) | |
| Financial Reporting Environment (pg. 1.17) | |
| Generally Accepted Accounting Principles (pg. 1.17) | |
| Regulation and Oversight (pg. 1.18) | |
| Role of the Auditor (pg. 1.19) | |
| A Global Perspective (pg. 1.20) | |
| Analyzing Financial Statements (pg. 1.21) | |
| Profitability Analysis (pg. 1.21) | |
| Analysis Objective (pg. 1.21) | |
| Credit Risk Analysis (pg. 1.23) | |
| Analysis Objective (pg. 1.23) | |
| Technology and Accounting (pg. 1.24) | |
| Organization of the Book (pg. 1.25) | |
| Chapter-End Review (pg. 1.25) | |
| Appendix 1A: Conceptual Framework for Financial Reporting (pg. 1.26) | |
| Objective of Financial Reporting (pg. 1.26) | |
| Qualitative Characteristics of Useful Financial Information (pg. 1.26) | |
| Enhancing Qualitative Characteristics (pg. 1.27) | |
| The Cost Constraint (pg. 1.28) | |
| Additional Underlying Basic Assumptions (pg. 1.28) | |
| Summary (pg. 1.28) | |
| Guidance Answers . . . You Make the Call (pg. 1.30) | |
| Key Ratios (pg. 1.30) | |
| Key Terms (pg. 1.30) | |
| Multiple Choice (pg. 1.31) | |
| Questions (pg. 1.31) | |
| Mini Exercises (pg. 1.32) | |
| Exercises (pg. 1.33) | |
| Problems (pg. 1.35) | |
| Solutions to Review Problems (pg. 1.39) | |
| Chapter 2 Constructing Financial Statements (pg. 1.42) | |
| Reporting Financial Condition (pg. 1.44) | |
| Assets (pg. 1.44) | |
| Liabilities and Equity (pg. 1.47) | |
| Reporting Financial Performance (pg. 1.53) | |
| Accrual Accounting for Revenues and Expenses (pg. 1.54) | |
| Retained Earnings (pg. 1.56) | |
| Analyzing and Recording Transactions for the Income Statement (pg. 1.56) | |
| Reporting on Equity (pg. 1.60) | |
| Analyzing and Recording Equity Transactions (pg. 1.60) | |
| Statement of Stockholders’ Equity (pg. 1.61) | |
| Mid-Chapter Review 3 (pg. 1.61) | |
| Journalizing and Posting Transactions (pg. 1.62) | |
| T-Account (pg. 1.62) | |
| Debit and Credit System (pg. 1.62) | |
| T-Account with Debits and Credits (pg. 1.63) | |
| The Journal Entry (pg. 1.64) | |
| Analyze, Journalize, and Post (pg. 1.64) | |
| Analyzing Financial Statements (pg. 1.71) | |
| Analysis Objective (pg. 1.71) | |
| Chapter-End Review (pg. 1.73) | |
| Summary (pg. 1.73) | |
| Guidance Answers . . . You Make the Call (pg. 1.74) | |
| Key Ratios (pg. 1.74) | |
| Key Terms (pg. 1.75) | |
| Multiple Choice (pg. 1.75) | |
| Questions (pg. 1.76) | |
| Mini Exercises (pg. 1.76) | |
| Exercises (pg. 1.80) | |
| Problems (pg. 1.86) | |
| Cases and Projects (pg. 1.92) | |
| Solutions to Review Problems (pg. 1.93) | |
| Chapter 3 Adjusting Accounts for Financial Statements (pg. 1.100) | |
| Accounting Cycle (pg. 1.102) | |
| Analyzing and Recording Transactions (pg. 1.103) | |
| Review of Accounting Procedures (pg. 1.103) | |
| Review of Recording Transactions (pg. 1.103) | |
| Adjusting the Accounts (pg. 1.109) | |
| Preparing an Unadjusted Trial Balance (pg. 1.110) | |
| Types of Adjustments (pg. 1.110) | |
| Ethics and Adjusting Entries (pg. 1.117) | |
| Mid-Chapter Review (pg. 1.117) | |
| Constructing Financial Statements from Adjusted Accounts (pg. 1.118) | |
| Preparing an Adjusted Trial Balance (pg. 1.118) | |
| Preparing Financial Statements (pg. 1.118) | |
| Closing Temporary Accounts (pg. 1.122) | |
| Closing Process (pg. 1.123) | |
| Closing Steps Illustrated (pg. 1.123) | |
| Preparing a Post-Closing Trial Balance (pg. 1.124) | |
| Subsequent Events (pg. 1.125) | |
| Summarizing the Accounting Cycle (pg. 1.125) | |
| Financial Statement Analysis (pg. 1.125) | |
| Using Information on Levels and Flows (pg. 1.125) | |
| Chapter-End Review (pg. 1.127) | |
| Summary (pg. 1.128) | |
| Guidance Answers . . . You Make the Call (pg. 1.128) | |
| Key Terms (pg. 1.129) | |
| Multiple Choice (pg. 1.129) | |
| Questions (pg. 1.130) | |
| Mini Exercises (pg. 1.130) | |
| Exercises (pg. 1.133) | |
| Problems (pg. 1.136) | |
| Cases and Projects (pg. 1.145) | |
| Solutions to Review Problems (pg. 1.147) | |
| Chapter 4 Reporting and Analyzing Cash Flows (pg. 1.156) | |
| Purpose of the Statement of Cash Flows (pg. 1.158) | |
| What Do We Mean by “CASH”? (pg. 1.158) | |
| What Does a Statement of Cash Flows Look Like? (pg. 1.159) | |
| Framework for the Statement of Cash Flows (pg. 1.159) | |
| Operating Activities (pg. 1.160) | |
| Investing Activities (pg. 1.160) | |
| Financing Activities (pg. 1.160) | |
| Usefulness of Classifications (pg. 1.161) | |
| Mid-Chapter Review 1 (pg. 1.162) | |
| Preparing the Statement of Cash Flows-Operating Activities (pg. 1.162) | |
| Converting Revenues and Expenses to Cash Flows from Operating Activities (pg. 1.164) | |
| Mid-Chapter Review 2 (pg. 1.171) | |
| Reconciling Net Income and Cash Flow from Operating Activities (pg. 1.171) | |
| Cash Flow from Operating Activities Using the Indirect Method (pg. 1.173) | |
| Mid-Chapter Review 3 (pg. 1.174) | |
| Preparing the Statement of Cash Flows-Investing and Financing Activities (pg. 1.174) | |
| Cash Flows from Investing Activities (pg. 1.174) | |
| Cash Flows from Financing Activities (pg. 1.175) | |
| Mid-Chapter Review 4 (pg. 1.177) | |
| Additional Detail in the Statement of Cash Flows (pg. 1.177) | |
| Case Illustration (pg. 1.177) | |
| Gains and Losses on Investing and Financing Activities (pg. 1.179) | |
| Noncash Investing and Financing Activities (pg. 1.180) | |
| Mid-Chapter Review 5 (pg. 1.181) | |
| The Effects of Foreign Currencies on the Cash Flow Statement (pg. 1.181) | |
| Supplemental Disclosures (pg. 1.182) | |
| Analysis Objective (pg. 1.183) | |
| Chapter-End Review (pg. 1.186) | |
| Appendix 4A: A Spreadsheet Approach to Preparing the Statement of Cash Flows (pg. 1.186) | |
| Step 1: Classify the balance sheet accounts. (pg. 1.186) | |
| Step 2: Compute the changes in the balance sheet accounts. (pg. 1.187) | |
| Step 3: Handle the accounts that have single classifications. (pg. 1.187) | |
| Step 4: Enter the effect of investing/financing transactions that do not involve cash. (pg. 1.188) | |
| Step 5: Analyze the change in retained earnings. (pg. 1.188) | |
| Step 6: Analyze the change in plant assets. (pg. 1.188) | |
| Step 7: Total the columns. (pg. 1.188) | |
| Step 8: Prepare the cash flow statement. (pg. 1.188) | |
| Appendix 4A Review (pg. 1.189) | |
| Summary (pg. 1.189) | |
| Guidance Answers . . . You Make the Call (pg. 1.190) | |
| Key Ratios (pg. 1.191) | |
| Key Terms (pg. 1.191) | |
| Multiple Choice (pg. 1.191) | |
| Questions (pg. 1.192) | |
| Mini Exercises (pg. 1.193) | |
| Exercises (pg. 1.197) | |
| Problems (pg. 1.201) | |
| Cases and Projects (pg. 1.209) | |
| Solutions to Review Problems (pg. 1.214) | |
| Chapter 9 Reporting and Analyzing Liabilities (pg. 1.412) | |
| Introduction (pg. 1.414) | |
| Current Liabilities (pg. 1.415) | |
| Accounts Payable (pg. 1.415) | |
| Mid-Chapter Review 1 (pg. 1.417) | |
| Accrued Liabilities (pg. 1.417) | |
| Other Current Liabilities (pg. 1.421) | |
| Mid-Chapter Review 2 (pg. 1.422) | |
| Current Nonoperating (Financial) Liabilities (pg. 1.422) | |
| Mid-Chapter Review 3 (pg. 1.424) | |
| Long-Term Liabilities (pg. 1.424) | |
| Installment Loans (pg. 1.425) | |
| Bonds (pg. 1.427) | |
| Pricing of Bonds (pg. 1.427) | |
| Effective Cost of Debt (pg. 1.429) | |
| Reporting of Bond Financing (pg. 1.430) | |
| Effects of Discount and Premium Amortization (pg. 1.432) | |
| The Fair Value Option (pg. 1.434) | |
| Effects of Bond Repurchase (pg. 1.435) | |
| Financial Statement Footnotes (pg. 1.436) | |
| Interest and the Statement of Cash Flows (pg. 1.437) | |
| Disclosure of Commitments and Contingencies (pg. 1.438) | |
| Analyzing Financial Statements (pg. 1.438) | |
| Analysis Objective (pg. 1.439) | |
| Debt Ratings and the Cost of Debt (pg. 1.441) | |
| Chapter-End Review (pg. 1.443) | |
| Summary (pg. 1.443) | |
| Guidance Answers . . . You Make the Call (pg. 1.444) | |
| Key Ratios (pg. 1.444) | |
| Key Terms (pg. 1.444) | |
| Multiple Choice (pg. 1.445) | |
| Questions (pg. 1.445) | |
| Mini Exercises (pg. 1.446) | |
| Exercises (pg. 1.449) | |
| Problems (pg. 1.452) | |
| Cases and Projects (pg. 1.456) | |
| Solutions to Review Problems (pg. 1.458) | |
| Chapter 11 Reporting and Analyzing Stockholders’ Equity (pg. 1.528) | |
| Introduction (pg. 1.530) | |
| Contributed Capital (pg. 1.531) | |
| Classes of Stock (pg. 1.531) | |
| Accounting for Stock Transactions (pg. 1.533) | |
| Mid-Chapter Review 1 (pg. 1.538) | |
| Earned Capital (pg. 1.538) | |
| Cash Dividends (pg. 1.538) | |
| Mid-Chapter Review 2 (pg. 1.540) | |
| Stock Dividends and Splits (pg. 1.540) | |
| Stock Transactions and the Cash Flows Statement (pg. 1.542) | |
| Mid-Chapter Review 3 (pg. 1.543) | |
| Comprehensive Income (pg. 1.543) | |
| Summary of Stockholders’ Equity (pg. 1.544) | |
| Analyzing Financial Statements (pg. 1.544) | |
| Analysis Objective (pg. 1.544) | |
| Mid-Chapter Review 4 (pg. 1.546) | |
| Earnings Per Share (pg. 1.546) | |
| Computation and Analysis of EPS (pg. 1.547) | |
| Chapter-End Review (pg. 1.549) | |
| Appendix 11A: Dilutive Securities: Accounting for convertible securities, stock options, and restr (pg. 1.549) | |
| Convertible Securities (pg. 1.549) | |
| Stock Rights (pg. 1.550) | |
| Employee Stock Options (pg. 1.551) | |
| Restricted Stock (pg. 1.552) | |
| Appendix 11A Review (pg. 1.555) | |
| Summary (pg. 1.555) | |
| Guidance Answers . . . You Make the Call (pg. 1.556) | |
| Key Ratios (pg. 1.556) | |
| Key Terms (pg. 1.557) | |
| Multiple Choice (pg. 1.557) | |
| Questions (pg. 1.558) | |
| Exercises (pg. 1.563) | |
| Problems (pg. 1.568) | |
| Cases and Projects (pg. 1.572) | |
| Solutions to Review Problems (pg. 1.576) | |
| Appendix A Compound Interest and the TimeValue of Money (pg. 1.A-1) | |
| Future Value Concepts (pg. 1.A-2) | |
| Present Value Concepts (pg. 1.A-3) | |
| Present Value of a Single Amount (pg. 1.A-3) | |
| Present Value of an Annuity (pg. 1.A-4) | |
| Installment Loans (pg. 1.A-5) | |
| Bond Valuation (pg. 1.A-5) | |
| Calculating Bond Yields (pg. 1.A-6) | |
| Future Value of Annuities (pg. 1.A-6) | |
| Using Excel to Compute Time Value (pg. 1.A-7) | |
| Future Value Calculations (pg. 1.A-7) | |
| Present Value Calculations (pg. 1.A-10) | |
| Key Terms (pg. 1.A-17) | |
| Exercises (pg. 1.A-17) | |
Michelle L. Hanlon
Michelle L. Hanlon is the Howard W. Johnson Professor at the MIT Sloan School of Management. She earned her doctorate at the University of Washington.
Prior to joining MIT, she was a faculty member at the University of Michigan. Professor Hanlon has taught financial accounting to undergraduates, MBA students, executive MBA students, and Masters of Finance students. Professor Hanlon also teaches Taxes and Business Strategy to MBA students. She is the winner of the 2013 Jamieson Prize for Excellence in Teaching at MIT Sloan.
Professor Hanlon’s research focuses primarily on the intersection of taxation and financial accounting. Her recent work examines the capital market effects of the accounting for income tax, the reputational effects of corporate tax avoidance, and the economic consequences of U.S. international tax policies for multinational corporations. She has published research studies in the Journal of Accounting and Economics, the Journal of Accounting Research, The Accounting Review, the Review of Accounting Studies, the Journal of Finance, the Journal of Financial Economics, the Journal of Public Economics, and others. She has won several awards for her research and has presented her work at numerous universities and conferences. Professor Hanlon has served on several editorial boards and currently serves as an editor at the Journal of Accounting and Economics.
Professor Hanlon has testified in front of the U.S. Senate Committee on Finance and the U.S. House of Representatives Committee on Ways and Means about the interaction of financial accounting and tax policy. She served as a U.S. delegate to the American-Swiss Young Leaders Conference in 2010 and worked as an Academic Fellow at the U.S. House Ways and Means Committee in 2015.
