Accounting Principles 7Th Canadian Edition Volume 2 By Jerry J. Weygandt

Edition 7 V 2

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SKU:000786000763

Accounting Principles 7Th Canadian Edition Volume 2 By Jerry J. Weygandt

Table of Contents

  1. Title Page
  2. Copyright Page
  3. Dedication
  4. Brief Contents
  5. Contents
  6. Chapter 9 Long-Lived Assets
  7. Capitalizing on Education
  8. Property, Plant, and Equipment
  9. Determining the Cost of Property, Plant, and Equipment
  10. Depreciation
  11. Revising Periodic Depreciation
  12. Disposal of Property, Plant, and Equipment
  13. Natural Resources
  14. Cost
  15. Depletion
  16. Disposal
  17. Intangible Assets and Goodwill
  18. Accounting for Intangible Assets
  19. Intangible Assets with Finite Lives
  20. Intangible Assets with Indefinite Lives
  21. Goodwill
  22. Statement Presentation and Analysis
  23. Presentation
  24. Analysis
  25. Chapter 10 Current Liabilities and Payroll
  26. Butterflies Bring About Better Banknotes
  27. Determinable (Certain) Current Liabilities
  28. Accounts Payable
  29. Unearned Revenues
  30. Operating Line of Credit and Bank Overdraft
  31. Short-Term Notes Payable
  32. Sales Taxes
  33. Property Taxes
  34. Current Maturities of Long-Term Debt
  35. Uncertain Liabilities
  36. Provisions
  37. Contingencies
  38. Payroll
  39. Employee Payroll Costs
  40. Employer Payroll Costs
  41. Recording the Payroll
  42. Financial Statement Presentation
  43. Appendix 10A: Payroll Deductions
  44. Chapter 11 Financial Reporting Concepts
  45. The Need for Accounting Standards
  46. The Conceptual Framework of Accounting
  47. The Objective of Financial Reporting
  48. Elements of Financial Statements
  49. Qualitative Characteristics of Useful Financial Information
  50. Fundamental Characteristics
  51. Enhancing Qualitative Characteristics
  52. Application of the Qualitative Characteristics
  53. Differences in Qualitative Characteristics Under IFRS and ASPE
  54. Recognition and Measurement Criteria
  55. General Recognition
  56. Revenue Recognition
  57. Other Revenue Recognition Situations
  58. Expense Recognition
  59. Measurement of Elements
  60. Violation of Recognition and Measurement Concepts: Errors and Intentional Misstatements
  61. Foundational Concepts, Assumptions, and Constraints
  62. Concepts and Assumptions
  63. Constraints
  64. Summary of Conceptual Framework
  65. Looking Ahead
  66. Chapter 12 Accounting for Partnerships
  67. Partnering for Success
  68. Partnership Form of Organization
  69. Characteristics of Partnerships
  70. Advantages and Disadvantages of Partnerships
  71. Partnership Agreement
  72. Basic Partnership Accounting
  73. Forming a Partnership
  74. Dividing Partnership Profit or Loss
  75. Partnership Financial Statements
  76. Admission and Withdrawal of a Partner
  77. Admission of a Partner
  78. Withdrawal of a Partner
  79. Liquidation of a Partnership
  80. No Capital Deficiency
  81. Capital Deficiency
  82. Chapter 13 Introduction to Corporations
  83. The Advantages of Incorporation
  84. The Corporate Form of Organization
  85. Characteristics of a Corporation
  86. Operating a Corporation
  87. Share Capital
  88. Share Issue Considerations
  89. Common Shares
  90. Preferred Shares
  91. Retained Earnings
  92. Corporate Income Statements
  93. Cash Dividends
  94. Reporting Retained Earnings
  95. Statement Presentation and Analysis
  96. Presentation of Shareholders’ Equity
  97. Analysis
  98. Chapter 14 Corporations: Additional Topics and IFRS
  99. Brewing Shareholder Return
  100. Additional Share Transactions
  101. Stock Dividends and Stock Splits
  102. Reacquisition of Shares
  103. Comprehensive Income
  104. Continuing and Discontinued Operations
  105. Other Comprehensive Income
  106. Accounting Changes
  107. Changes in Accounting Estimates
  108. Changes in Accounting Policies
  109. Correction of Prior Period Errors
  110. Reporting Changes in Shareholders’ Equity
  111. Summary of Shareholders’ Equity Transactions
  112. Statement of Changes in Shareholders’ Equity
  113. Analyzing Shareholders’ Equity
  114. Earnings Performance
  115. Dividends Record
  116. Chapter 15 Non-Current Liabilities
  117. A New Lease on Aircraft Accounting
  118. Bonds Payable
  119. Types of Bonds
  120. Bond Issuance
  121. Bond Trading
  122. Bond Pricing
  123. Discount or Premium on Bonds
  124. Accounting for Bond Issues
  125. Issuing Bonds at Face Value
  126. Issuing Bonds at a Discount
  127. Issuing Bonds at a Premium
  128. Issuing Bonds at a Discount Versus at a Premium
  129. Bond Interest Accruals
  130. Accounting for Bond Retirements
  131. Redeeming Bonds at Maturity
  132. Redeeming Bonds Before Maturity
  133. Instalment Notes Payable
  134. Fixed Principal Payments
  135. Blended Payments
  136. Current and Non-Current Portions
  137. Lease Liabilities
  138. Operating Leases
  139. Finance Leases
  140. Statement Presentation and Analysis
  141. Presentation
  142. Analysis
  143. Chapter 16 Investments
  144. Growing an Agricultural Business through Strategic Investments
  145. Classifying Investments
  146. Non-Strategic Investments
  147. Strategic Investments
  148. Accounting for Debt Investments Reported at Amortized Cost
  149. Money-Market Instruments
  150. Bonds
  151. Accounting for Fair Value Investments
  152. Fair Value through Profit or Loss
  153. Fair Value through other Comprehensive Income
  154. Accounting for Strategic Investments
  155. Equity Method
  156. Cost Method
  157. Reporting of Investments
  158. Balance Sheet
  159. Income Statement and Statement of Comprehensive Income
  160. Summary of Investments
  161. Chapter 17 The Cash Flow Statement
  162. Going with the Cash Flow
  163. Reporting of Cash Flows
  164. Usefulness of the Cash Flow Statement
  165. Content of the Cash Flow Statement
  166. Preparation of the Cash Flow Statement
  167. Indirect Method
  168. Direct Method
  169. Using the Information in the Financial Statements
  170. Free Cash Flow
  171. Chapter 18 Financial Statement Analysis
  172. Corus Entertains Investors
  173. Basics of Financial Statement Analysis
  174. Comparative Analysis
  175. Tools of Analysis
  176. Horizontal Analysis
  177. Balance Sheet
  178. Income Statement
  179. Vertical Analysis
  180. Balance Sheet
  181. Income Statement
  182. Ratio Analysis
  183. Liquidity Ratios
  184. Solvency Ratios
  185. Profitability Ratios
  186. Limitations of Financial Statement Analysis
  187. Alternative Accounting Policies
  188. Comprehensive Income
  189. Quality of Information
  190. Economic Factors
  191. Appendix A: Specimen Financial Statements
  192. Appendix B: Sales Taxes
  193. Appendix PV: Present Value Concepts
  194. Company Index
  195. Subject Index
  196. EULA

Test Bank for Accounting Principles, 7th Canadian Edition Volume 2 by Jerry J. Weygandt

The “Test Bank for Accounting Principles, 7th Canadian Edition Volume 2” by Jerry J. Weygandt, Donald E. Kieso, and Paul D. Kimmel is a vital educational resource designed to support both educators and students in mastering the principles and practices of accounting. This comprehensive test bank complements the textbook by offering a variety of questions that assess and reinforce understanding of key accounting concepts and practical skills, making it an essential tool for both teaching and learning. Below is a detailed overview of the components and benefits of this test bank:

Overview of Test Bank Content

  1. Chapter-by-Chapter Organization
    • The test bank is meticulously organized to align with each chapter of the textbook. This ensures comprehensive coverage of all critical topics and provides a structured approach to assessment, facilitating easy integration into the curriculum and enabling targeted learning.
  2. Types of Questions
    • Multiple-Choice Questions (MCQs): These questions cover a broad spectrum of knowledge, from basic recall to complex application and critical thinking. Each question includes well-crafted distractors to challenge students’ understanding.
    • True/False Questions: These questions assess students’ ability to distinguish between correct and incorrect statements, reinforcing factual knowledge and addressing common misconceptions.
    • Fill-in-the-Blank Questions: These questions focus on recalling specific details such as key terms, processes, and important concepts, testing students’ memory and understanding.
    • Short Answer Questions: These questions require detailed yet concise responses, evaluating students’ ability to explain accounting concepts clearly and accurately.
    • Essay Questions: These questions assess students’ ability to synthesize and articulate complex ideas, demonstrating a deep understanding of accounting principles and their applications.
    • Problem-Solving Questions: These questions involve practical accounting problems that require students to apply theoretical knowledge to real-world scenarios, enhancing their analytical and problem-solving skills.
    • Diagram-Based Questions: These questions involve interpreting, analyzing, or creating diagrams related to accounting concepts, reinforcing visual and analytical skills.
  3. Difficulty Levels
    • Questions are categorized by difficulty to provide a range of challenges and assess students’ proficiency at different levels, including:
      • Basic: Testing foundational knowledge and comprehension.
      • Intermediate: Requiring application of knowledge to practical accounting scenarios.
      • Advanced: Involving critical thinking, analysis, and synthesis of complex accounting information.
  4. Core Focus Areas
    • Managerial Accounting Concepts: Questions covering the basic principles and scope of managerial accounting, including cost behavior, cost allocation, and budgeting.
    • Job Order Costing: Detailed coverage of job order costing systems, including cost flows, cost accumulation, and cost assignment.
    • Process Costing: Assessing knowledge of process costing systems, including equivalent units, cost per equivalent unit, and the production cost report.
    • Activity-Based Costing: Questions on activity-based costing (ABC), including cost pools, cost drivers, and the benefits of using ABC over traditional costing methods.
    • Cost-Volume-Profit Analysis: Focus on the principles of cost-volume-profit (CVP) analysis, including breakeven analysis, contribution margin, and operating leverage.
    • Budgetary Planning: Examining the process of budget preparation, including operating budgets, financial budgets, and the use of budgets for planning and control.
    • Budgetary Control and Responsibility Accounting: Coverage of budgetary control systems, variance analysis, and the principles of responsibility accounting.
    • Standard Costs and Balanced Scorecard: Questions on setting standard costs, analyzing variances, and using the balanced scorecard for performance measurement.
    • Incremental Analysis and Capital Budgeting: Detailed explanations for incremental analysis, decision-making processes, and the techniques used in capital budgeting, such as net present value (NPV) and internal rate of return (IRR).
    • Financial Statement Analysis: Assessing understanding of techniques for analyzing financial statements, including ratio analysis, trend analysis, and comparative financial statements.
  5. Alignment with Learning Objectives
    • Each question in the test bank is aligned with the learning objectives outlined in the textbook, ensuring that assessments are relevant and targeted toward achieving the intended educational outcomes. This alignment helps in accurately measuring students’ progress and comprehension.
  6. Educational Support and Utility
    • For Educators: The test bank provides a comprehensive resource for creating quizzes, exams, and other assessments. It simplifies the process of test creation and ensures consistency and alignment with the curriculum.
    • For Students: The test bank serves as a valuable tool for self-assessment and study. It helps students verify their answers, understand their mistakes, and learn the correct approach to solving accounting problems.

Benefits of Using the Test Bank

  1. Enhanced Learning and Retention
    • The diverse range of question types and difficulty levels helps reinforce learning through varied and repeated exposure to key concepts, enhancing retention and understanding.
  2. Preparation for Real-World Applications
    • By focusing on real-world scenarios and practical applications, the test bank prepares students for the practical aspects of accounting, ensuring they are ready to apply their knowledge in professional settings.
  3. Comprehensive Assessment
    • The test bank allows for thorough and multi-faceted evaluation of students’ knowledge and skills, from basic understanding to advanced application, ensuring a well-rounded educational experience.
  4. Efficient Teaching Resource
    • For educators, the test bank simplifies the process of creating assessments, providing a consistent and reliable tool for evaluating students’ progress and readiness for advanced studies in accounting.

Conclusion

The “Test Bank for Accounting Principles, 7th Canadian Edition Volume 2” by Jerry J. Weygandt, Donald E. Kieso, and Paul D. Kimmel is an essential resource for accounting education. It provides structured, comprehensive, and versatile tools for assessing and enhancing students’ knowledge and skills in accounting. By aligning closely with the textbook and emphasizing real-world application, the test bank supports the development of competent, confident professionals ready to excel in their understanding and application of accounting principles in various business and financial settings.

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