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Accounting For Dummies®, 5th Edition

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About the Author
John A. Tracy (Boulder, Colorado) is Professor of Accounting,
Emeritus, at the University of Colorado in Boulder. Before his 35-year
tenure at Boulder, he was on the business faculty for four years at the
University of California in Berkeley. Early in his career he was a staff
accountant with Ernst & Young. John is the author of several books on
accounting and finance, including How To Read a Financial Report,
The Fast Forward MBA in Finance, and Cash Flow For Dummies and
Small Business Financial Management Kit For Dummies with his son
Tage C. Tracy. John received his BSC degree from Creighton
University. He earned his MBA and PhD degrees at the University of
Wisconsin in Madison. He is a CPA (inactive status) in Colorado.
Dedication
For our twelve grandchildren — Alexander, Ryan, Mitchel, Paige,
Katrina, Claire, Eric, MacKenzie, Madison, Tanner, Karsen, and
Brody.

Author’s Acknowledgments
I’m deeply grateful to everyone at Wiley Publishing who helped
produce this book. Their professionalism, courtesy, and good humor
were much appreciated. It has been a pleasure working with everyone.
I got a call in 1996 from Kathy Welton, then Vice President and
Publisher for the Consumer Publishing Group of the For Dummies
books. Kathy asked if I’d be interested in doing this book. It didn’t
take me very long to say yes. Thank you again, Kathy!
I can’t say enough nice things about Pam Mourouzis, who as project
editor on the first edition of the book had to teach me the Dummies
ways. The book is immensely better for her insights and advice. The
two copyeditors on the book — Diane Giangrossi and Joe Jansen —
did a wonderful job. Mary Metcalfe provided valuable suggestions on
the manuscript. Thanks to Holly McGuire and Jill Alexander who
encouraged me to revise the book. The second edition benefited from
the editing by Norm Crampton and Ben Nussbaum.
I owe a special thanks to Stacy Kennedy, acquisitions editor, for
asking me to do this and previous revisions. Joan Friedman was the
project editor on the two previous editions. Joan was a delight to work
with, and it goes without saying that she made the book much better.
Susan Hobbs (or Suz, as she prefers) was the project editor for this
revision. She had the thankless task of keeping me in line — and she
did a very good job. Suz didn’t let any sloppy sentences slip through,
and she made many helpful suggestions. Thank you most sincerely
Suz, and I hope to work with you again on the next edition. Also,
thanks to Carla Su DeWitt, the technical editor on this edition, who
made several good suggestions.
I’ve been very fortunate to see five editions of this book. But I’m
getting older. I have convinced my son Tage to come on as coauthor
for the next edition. We are already coauthors on three books, and you
will notice in this edition I refer to our books several times. This is not
just fatherly pride. Tage is a very successful business and financial
consultant with a wealth of experience. You could say that I’m the
“academic” and he’s the practitioner. It is my great joy that we work
together so well. A chip off the old block, as they say.
Publisher’s Acknowledgments
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 ®
Accounting For Dummies , 5th
Edition

Visit
www.dummies.com/cheatsheet/accou
to view this book's cheat sheet.
Table of Contents

Introduction
About This Book

Conventions Used in This Book

What You’re Not to Read

Foolish Assumptions

How This Book Is Organized

Part I: Opening the Books on Accounting

Part II: Exploring Financial Statements

Part III: Accounting in Managing a Business

Part IV: Preparing and Using Financial Reports

Part V: The Part of Tens

 Glossary

Icons Used in This Book

Where to Go from Here

Part I: Opening the Books on Accounting

Chapter 1: Accounting: The Language of Business, Investing,

Finance, and Taxes
Accounting’s Main Jobs: Providing Vital Information to Non-Accountants

Distinguishing among different users of accounting information

Overcoming the stereotypes of accountants

Making good use of accounting in your personal financial life

Recognizing the Broad Sweep of Accounting Everywhere You Look

Taking a Peek Behind the Scenes

Focusing on Transactions

Taking the Pulse of a Business: Financial Statements

Meeting the balance sheet and the accounting equation

Reporting profit and loss, and cash flows

Respecting the importance of this troika

Mapping Accounting Careers

Certified public accountant (CPA) and specialties

Introducing a new kid on the block: Chartered Global Management Accountant

(CGMA)

The controller: The chief accountant in an organization

A springboard to other careers

Chapter 2: Financial Statements and Accounting Standards
Introducing the Basic Content of Financial Statements

Realizing that form follows function in financial statements

Income statements

Balance sheets

Statement of cash flows

A note about the statement of changes in shareowners’ equity

Contrasting Profit and Cash Flow from Profit

Gleaning Key Information from Financial Statements

How’s profit performance?

Is there enough cash?

Can you trust financial statement numbers?

Why no cash distribution from profit?

Keeping in Step with Accounting and Financial Reporting Standards

Recognizing U.S. standards

Getting to know the U.S. standard setters

Internationalization of accounting standards (maybe, maybe not)

Divorcing public and private companies

Following the rules and bending the rules

Chapter 3: Keeping the Books

Bookkeeping and Beyond

Taking a Panoramic View of Bookkeeping and Accounting

Pedaling Through the Bookkeeping Cycle

 Managing Your Bookkeeping and Accounting System

Categorize your financial information: The chart of accounts

Standardize source document forms and processing procedures

Hire competent personnel

Enforce strong internal controls

Get involved with end-of-period procedures

Leave good audit trails

Keep alert for unusual events and developments

Design truly useful reports for managers

Double-Entry Accounting for Single-Entry-Minded People

Juggling the Books to Conceal Embezzlement and Fraud

Using Accounting Software in the Cloud and on the Ground

Part II: Exploring Financial Statements

Chapter 4: Reporting Profit

Presenting Typical Income Statements

Looking at a product business

Looking at a service business

Taking care of some housekeeping details

Your job: Asking questions!

Finding Profit

Getting Particular about Assets and Operating Liabilities

 Making sales on credit → Accounts receivable asset

Selling products → Inventory asset

Prepaying operating costs → Prepaid expense asset

Fixed assets → Depreciation expense

Unpaid expenses → Accounts payable, accrued expenses payable, and income tax
payable

Summing Up the Diverse Financial Effects of Making Profit

Reporting Extraordinary Gains and Losses

Correcting Common Misconceptions About Profit

Closing Comments

Chapter 5: Reporting Financial Condition

Presenting the Balance Sheet

Doing a preliminary read of the balance sheet

Kicking balance sheets out into the real world

Judging Liquidity and Solvency

Current assets and liabilities

Current and quick ratios

Understanding That Transactions Drive the Balance Sheet

Coupling the Income Statement and Balance Sheet

Sizing up assets and liabilities

Sales revenue and accounts receivable

Cost of goods sold expense and inventory

Fixed assets and depreciation expense

 Operating expenses and their balance sheet accounts

Intangible assets and amortization expense

Debt and interest expense

Income tax expense and income tax payable

Net income and cash dividends (if any)

Financing a Business: Sources of Cash and Capital

Recognizing the Hodgepodge of Values Reported in a Balance Sheet

Chapter 6: Reporting Cash Flows and Changes in

Stockholders’ Equity
Meeting the Statement of Cash Flows

Presenting the direct method

Opting for the indirect method

Dissecting the Divergence Between Cash Flow and Net Income

Accounts receivable change

Inventory change

Prepaid expenses change

Depreciation: Real, but noncash expense

Changes in operating liabilities

Putting the cash flow pieces together

Sailing Through the Rest of the Statement of Cash Flows

Investing activities

Financing activities

Be an Active Reader
 Recognize Shortcomings of the Depreciation Add-back Shortcut

Pinning Down “Free Cash Flow”

The Cash Flow Statement in the Real World: A Good Idea Gone Awry?

Looking Quickly at the Statement of Changes in Stockholders Equity

Chapter 7: Accounting Alternatives

Setting the Stage

Taking Financial Statements with a Grain of Salt

Taking an alternative look at the company’s financial statements

Spotting significant differences

Explaining the Differences

Accounts receivable and sales revenue

Inventory and cost of goods sold expense

Fixed assets and depreciation expense

Accrued expenses payable, income tax payable, and expenses

Wrapping things up

Calculating Cost of Goods Sold Expense and Inventory Cost

FIFO (first-in, first-out)

LIFO (last-in, first-out)

Recording Depreciation Expense

Scanning Revenue and Expense Horizons

Part III: Accounting in Managing a Business

Chapter 8: Deciding the Legal Structure for a Business
Securing Capital: Starting With Owners

Contrasting two sources of owners’ equity

Leveraging equity capital with debt

Recognizing the Legal Roots of Business Entities

Incorporating a Business

Issuing stock shares

Offering different classes of stock shares

Determining the market value of stock shares

Keeping alert for dilution of share value

Recognizing conflicts between stockholders and managers

Differentiating Partnerships and Limited Liability Companies

Going It Alone: Sole Proprietorships

Choosing the Right Legal Structure for Income Tax

C corporations

S corporations

Partnerships and LLCs

One More Thing

Chapter 9: Accounting in Managing Profit

Helping Managers: The Fourth Vital Task of Accounting

Following the organizational structure

Centering on profit centers

Internal Profit Reporting

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