Custom ACC 500 EMBA Prerequisite Accounting Concepts (Saint Joseph's University)

by DeFond

ISBN: 978-1-61853-447-7 | Copyright 2022

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Financial Accounting for Decision Makers, 2e (pg. 1.2)
Chapter 1 Financial Accounting and Business Decisions (pg. 1.2)
Business Organization (pg. 1.4)
Review 1.1 (pg. 1.5)
Activities of a Business (pg. 1.5)
Financing Activities (pg. 1.5)
Investing Activities (pg. 1.5)
Operating Activities (pg. 1.5)
Review 1.2 (pg. 1.6)
Accounting Information and Its Use (pg. 1.6)
External Users of Accounting (pg. 1.6)
Internal Users of Accounting (pg. 1.7)
Review 1.3 (pg. 1.8)
Ethics and Accounting (pg. 1.8)
Review 1.4 (pg. 1.9)
The Accounting Process (pg. 1.9)
Generally Accepted Accounting Principles (pg. 1.10)
International Financial Reporting Standards (pg. 1.11)
Financial Statements (pg. 1.11)
Balance Sheet (pg. 1.11)
Income Statement (pg. 1.13)
Statement of Stockholders’ Equity (pg. 1.14)
Statement of Cash Flows (pg. 1.15)
Relations Among the Financial Statements (pg. 1.16)
Review 1.5 (pg. 1.17)
Additional Information (pg. 1.18)
Management Discussion and Analysis (pg. 1.18)
Notes to Financial Statements (pg. 1.18)
Auditor’s Report (pg. 1.19)
Review 1.6 (pg. 1.19)
Accounting and Technology (pg. 1.19)
Big Data (pg. 1.19)
Blockchain (pg. 1.20)
Summary of Learning Objectives (pg. 1.20)
Key Terms (pg. 1.22)
Self-Study Questions (pg. 1.23)
Questions (pg. 1.24)
Short Exercises (pg. 1.25)
Exercises-Set A (pg. 1.27)
Exercises-Set B (pg. 1.29)
Problems-Set A (pg. 1.32)
Problems-Set B (pg. 1.35)
Serial Problem: Angel City Greetings (pg. 1.38)
Beyond The Numbers (pg. 1.39)
Answers to Self-Study Questions: (pg. 1.42)
Review Solutions (pg. 1.42)
Chapter 2 Processing Accounting Information (pg. 1.46)
Accounting Cycle (pg. 1.48)
Analyzing Transactions (pg. 1.49)
Accounting Equation Expanded (pg. 1.49)
Review 2.1 (pg. 1.50)
Transactions and the Accounting Equation: An Illustration (pg. 1.50)
Transaction Summary (pg. 1.54)
Review 2.2 (pg. 1.56)
Transaction Analysis Template (pg. 1.56)
The “Account” System (pg. 1.57)
Recording Transactions (pg. 1.58)
Chart of Accounts (pg. 1.58)
The General Ledger (pg. 1.59)
Review 2.3 (pg. 1.59)
Summary of Learning Objectives (pg. 1.60)
Key Terms (pg. 1.61)
Self-Study Questions (pg. 1.61)
Questions (pg. 1.62)
Short Exercises (pg. 1.62)
Exercises-Set A (pg. 1.63)
Exercises-Set B (pg. 1.67)
Problems-Set A (pg. 1.70)
Problems-Set B (pg. 1.74)
Serial Problem: Angel City Greetings (pg. 1.78)
Beyond the Numbers (pg. 1.79)
Answers to Self-Study Questions: (pg. 1.81)
Review Solutions (pg. 1.82)
Chapter 3 Accrual Basis of Accounting (pg. 1.84)
Accrual Basis of Accounting (pg. 1.86)
Revenue Recognition Principle (pg. 1.86)
Expense Recognition (Matching) Principle (pg. 1.88)
Accounting Adjustments (pg. 1.89)
Types of Adjustments (pg. 1.90)
Allocating Previously Recorded Assets to Expenses (pg. 1.90)
Allocating Previously Recorded Unearned Revenue to Revenue (pg. 1.92)
Recording Previously Unrecorded Expenses (pg. 1.93)
Recording Previously Unrecorded Revenues (pg. 1.95)
Summary of Accounting Adjustments (pg. 1.96)
Review 3.1 (pg. 1.96)
Preparing The Financial Statements (pg. 1.97)
Income Statement (pg. 1.97)
Statement of Stockholders’ Equity (pg. 1.97)
Balance Sheet (pg. 1.97)
Statement of Cash Flows (pg. 1.97)
Review 3.2 (pg. 1.99)
Quality of Accounting Numbers (pg. 1.100)
Closing Process (pg. 1.100)
Summary of the Accounting Cycle (pg. 1.100)
Review 3.3 (pg. 1.101)
Summary of Learning Objectives (pg. 1.102)
Key Terms (pg. 1.103)
Self-Study Questions (pg. 1.103)
Questions (pg. 1.104)
Short Exercises (pg. 1.105)
Exercises-Set A (pg. 1.106)
Exercises-Set B (pg. 1.108)
Problems-Set A (pg. 1.111)
Problems-Set B (pg. 1.115)
Serial Problem: Angel City Greetings (pg. 1.120)
Beyond The Numbers (pg. 1.121)
Answers to Self-Study Questions: (pg. 1.124)
Review Solutions (pg. 1.124)
Chapter 11 Statement of Cash Flows (pg. 1.416)
Cash and Cash Equivalents (pg. 1.418)
Activity Classifications in the Statement of Cash Flows (pg. 1.419)
Operating Activities (pg. 1.419)
Investing Activities (pg. 1.420)
Financing Activities (pg. 1.420)
An Illustration of Activity Classification Usefulness (pg. 1.421)
Noncash Investing and Financing Activities (pg. 1.421)
Using the Statement of Cash Flows (pg. 1.422)
Cash Flow from Operating Activities (pg. 1.422)
Review 11.1 (pg. 1.423)
Preparing the Statement of cash flows Using the Indirect Method (pg. 1.423)
Five Steps to Preparing a Statement of Cash Flows (pg. 1.425)
Review 11.2 (pg. 1.430)
Review 11.3 (pg. 1.430)
Analyzing Cash Flows (pg. 1.431)
Free Cash Flow (pg. 1.431)
Operating-Cash-Flow-to-Current-Liabilities Ratio (pg. 1.432)
Operating-Cash-Flow-to-Capital-Expenditures Ratio (pg. 1.432)
Review 11.4 (pg. 1.433)
Appendix 11A: Preparing the Statement of Cash Flows Under the Direct Method (pg. 1.434)
Review 11.5 (pg. 1.435)
Summary of Learning Objectives (pg. 1.436)
Key Terms (pg. 1.437)
Self-Study Questions (pg. 1.438)
Questions (pg. 1.439)
Short Exercises (pg. 1.440)
Exercises-Set A (pg. 1.441)
Exercises-Set B (pg. 1.444)
Problems-Set A (pg. 1.447)
Problems-Set B (pg. 1.452)
Serial Problem: Angel City Greetings (pg. 1.456)
Beyond the Numbers (pg. 1.457)
Answers to Self-Study Questions: (pg. 1.460)
Review Solutions (pg. 1.460)
Appendix C The Language of Accountants: Debits and Credits (pg. 1.C-1)
System of Debits and Credits (pg. 1.C-2)
Illustration of the Recording Process (pg. 1.C-3)
Summary Illustration of Journalizing and Posting Transactions (pg. 1.C-7)
Trial Balance (pg. 1.C-9)
Review C.1 (pg. 1.C-10)
Accounting Adjustments (pg. 1.C-11)
Allocating Previously Recorded Assets to Expenses (pg. 1.C-11)
Recording Previously Unrecorded Expenses (pg. 1.C-13)
Recording Previously Unrecorded Revenues (pg. 1.C-14)
Summary of Accounting Adjustments (pg. 1.C-14)
Review C.2 (pg. 1.C-16)
Adjusted Trial Balance and Financial Statements (pg. 1.C-16)
Preparing the Adjusted Trial Balance (pg. 1.C-17)
Preparing Financial Statements (pg. 1.C-17)
Review C.3 (pg. 1.C-19)
Closing Process (pg. 1.C-19)
Journalizing and Posting the Closing Entries (pg. 1.C-20)
Summary of the Accounting Cycle (pg. 1.C-22)
Review C.4 (pg. 1.C-22)
Summary of Learning Objectives (pg. 1.C-23)
Key Terms (pg. 1.C-23)
Self-Study Questions (pg. 1.C-23)
Questions (pg. 1.C-24)
Short Exercises (pg. 1.C-25)
Exercises-Set A (pg. 1.C-26)
Exercises-Set B (pg. 1.C-27)
Problems-Set A (pg. 1.C-28)
Problems-Set B (pg. 1.C-33)
Answers to Self-Study Questions: (pg. 1.C-39)
Review Solutions (pg. 1.C-39)

Mark DeFond

Leventhal School of Accounting Marshall School of Business University of Southern California

Mark DeFond is A. N. Mosich Chair in Accounting and Professor of Accounting in the Leventhal School of Accounting at University of Southern California Marshall School of Business. He has taught financial accounting to a variety of audiences, including undergraduates, MBAs, and Executive MBAs. Professor DeFond earned his Ph.D. from the University of Washington and his B.A. from San Franicsco State University. He is widely published and his research is highly cited. Professor DeFond has served on the editorial boards of several leading academic journals and is a recipient of several research awards, including the Notable Contribution to Auditing Literature Award and the Mellon Award for Excellence in Mentoring Faculty. He has held visiting professorships at universities in Hong Kong and Singapore. He is also a CPA (inactive), a four time winner of the MBA Golden Apple teaching award, and was ranked among the ten most outstanding USC MBA faculty by BusinessWeek.



Financial Accounting for Decision Makers, 2e (DeFond)
Errata (printed text)
Last Updated: Nov 6 2020

Corrections to identified errors in the first printing. 

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