Modernes Homeoffice für Dummies

Ingo Kallenbach ist Geschäftsführer der Reflect GmbH & Co. KG, einem Beratungsunternehmen für agile Transformation, Workplace Change und Führungskräfteentwicklung in Rohrbach an der Südlichen Weinstraße. Er berät Unternehmen bei der Umsetzung von New Work. Die Integration von Homeoffice als moderne Arbeitsform spielt dabei eine entscheidende Rolle für ein produktives und gesundes Miteinander. Andrea Lipp ist Innenarchitektin, Demografieexpertin, Coach und Beraterin bei der Reflect GmbH & Co. KG sowie Inhaberin von Workplace-Change in München, einer Agentur zur Entwicklung moderner Arbeitswelten. Sie legt besonders viel Wert auf die Themen Mitarbeiterbindung, Optimierung des Arbeitsalltags und Nachhaltigkeit.

• 1 Introduction to Financial Statements 1-1Knowing the Numbers: Columbia Sportswear Company 1-11.1 Business Organization and Accounting Information Uses 1-2Forms of Business Organization 1-3 Users and Uses of Financial Information 1-4Data Analytics 1-6Ethics in Financial Reporting 1-71.2 The Three Types of Business Activity 1-8Financing Activities 1-9Investing Activities 1-9Operating Activities 1-101.3 The Four Financial Statements 1-11Income Statement 1-12Retained Earnings Statement 1-13Balance Sheet 1-14Statement of Cash Flows 1-16Interrelationships of Statements 1-17Elements of an Annual Report 1-20Appendix 1A: Career Opportunities in Accounting 1-23“Show Me the Money” 1-242 A Further Look at Financial Statements 2-1Just Fooling Around?: The Motley Fool 2-22.1 The Classified Balance Sheet 2-3Current Assets 2-3Long-Term Investments 2-5Property, Plant, and Equipment 2-5Intangible Assets 2-5Current Liabilities 2-7Long-Term Liabilities 2-7Stockholders’ Equity 2-72.2 Analyzing the Financial Statements Using Ratios 2-8Ratio Analysis 2-8Using the Income Statement 2-9Using a Classified Balance Sheet 2-102.3 Financial Reporting Concepts 2-14The Standard-Setting Environment 2-14Qualities of Useful Information 2-16Assumptions in Financial Reporting 2-17Principles in Financial Reporting 2-18Cost Constraint 2-183 The Accounting Information System 3-1Accidents Happen: MF Global Holdings Ltd 3-13.1 Using the Accounting Equation to Analyze Transactions 3-3Accounting Transactions 3-3Analyzing Transactions 3-4Summary of Transactions 3-103.2 Accounts, Debits, and Credits 3-11Debits and Credits 3-11Debit and Credit Procedures 3-12Stockholders’ Equity Relationships 3-15Summary of Debit/Credit Rules 3-163.3 Using a Journal 3-17The Recording Process 3-17The Journal 3-183.4 The Ledger and Posting 3-20The Ledger 3-20Chart of Accounts 3-21Posting 3-21The Recording Process Illustrated 3-22Summary Illustration of Journalizing and Posting 3-283.5 The Trial Balance 3-30Limitations of a Trial Balance 3-314 Accrual Accounting Concepts 4-1Keeping Track of Groupons: Groupon 4-14.1 Accrual-Basis Accounting and Adjusting Entries 4-2The Revenue Recognition Principle 4-3The Expense Recognition Principle 4-4Accrual versus Cash Basis of Accounting 4-5The Need for Adjusting Entries 4-5Types of Adjusting Entries 4-64.2 Adjusting Entries for Deferrals 4-7Prepaid Expenses 4-7Unearned Revenues 4-124.3 Adjusting Entries for Accruals 4-15Accrued Revenues 4-15Accrued Expenses 4-17Summary of Basic Relationships 4-204.4 The Adjusted Trial Balance and Closing Entries 4-23Preparing the Adjusted Trial Balance 4-23Preparing Financial Statements 4-24Quality of Earnings 4-24Closing the Books 4-27Summary of the Accounting Cycle 4-30Appendix 4A: Using a Worksheet 4-345 Merchandising Operations and the Multiple-Step Income Statement 5-1Buy Now, Vote Later: REI 5-15.1 Merchandising Operations and Inventory Systems 5-2Operating Cycles 5-3Flow of Costs 5-45.2 Recording Purchases Under a Perpetual System 5-6Freight Costs 5-8Purchase Returns and Allowances 5-9Purchase Discounts 5-10Summary of Purchasing Transactions 5-115.3 Recording Sales Under a Perpetual System 5-11Sales Returns and Allowances 5-13Sales Discounts 5-14Data Analytics and Credit Sales 5-155.4 Preparing the Multiple-Step Income Statement 5-16Single-Step Income Statement 5-16Multiple-Step Income Statement 5-175.5 Cost of Goods Sold Under a Periodic System 5-215.6 Gross Profit Rate and Profit Margin 5-23Gross Profit Rate 5-23Profit Margin 5-24Appendix 5A: Periodic Inventory System 5-27Recording Merchandise Transactions 5-27Recording Purchases of Merchandise 5-28Freight Costs 5-28Recording Sales of Merchandise 5-28Comparison of Entries—Perpetual vs. Periodic 5-29Appendix 5B: Adjusting Entries for Credit Sales with Returns and Allowances 5-30Data Analytics in Action 5-526 Reporting and Analyzing Inventory 6-1“Where Is That Spare Bulldozer Blade?”: Caterpillar 6-16.1 Classifying and Determining Inventory 6-2Classifying Inventory 6-2Determining Inventory Quantities 6-46.2 Inventory Methods and Financial Effects 6-7Specific Identification 6-7Cost Flow Assumptions 6-8Financial Statement and Tax Effects of Cost Flow Methods 6-13Using Inventory Cost Flow Methods Consistently 6-156.3 Inventory Presentation and Analysis 6-17Presentation 6-17Lower-of-Cost-or-Net Realizable Value 6-17Financial Analysis and Data Analytics 6-18Adjustments for LIFO Reserve 6-21Appendix 6A: Inventory Cost Flow Methods in Perpetual Inventory Systems 6-24First-In, First-Out (FIFO) 6-24Last-In, First-Out (LIFO) 6-25Average-Cost 6-26Appendix 6B: Effects of Inventory Errors 6-27Income Statement Effects 6-27Balance Sheet Effects 6-28Data Analytics in Action 6-497 Fraud, Internal Control, and Cash 7-1Minding the Money in Madison: Barriques 7-17.1 Fraud and Internal Control 7-3Fraud 7-3The Sarbanes-Oxley Act 7-3Internal Control 7-4Principles of Internal Control Activities 7-5Data Analytics and Internal Controls 7-10Limitations of Internal Control 7-117.2 Cash Controls 7-12Cash Receipts Controls 7-12Cash Disbursements Controls 7-14Petty Cash Fund 7-167.3 Control Features of a Bank Account 7-17Electronic Banking 7-18Bank Statements 7-18Reconciling the Bank Account 7-207.4 Reporting Cash 7-25Cash Equivalents 7-26Restricted Cash 7-26Managing and Monitoring Cash 7-27Cash Budgeting 7-29Appendix 7A: Operation of a Petty Cash Fund 7-32Establishing the Petty Cash Fund 7-33Making Payments from the Petty Cash Fund 7-33Replenishing the Petty Cash Fund 7-34Data Analytics in Action 7-568 Reporting and Analyzing Receivables 8-1What’s Cooking?: Nike 8-18.1 Recognition of Accounts Receivable 8-3Types of Receivables 8-3Recognizing Accounts Receivable 8-38.2 Valuation and Disposition of Accounts Receivable 8-5Valuing Accounts Receivable 8-5Disposing of Accounts Receivable 8-138.3 Notes Receivable 8-15Determining the Maturity Date 8-16Computing Interest 8-16Recognizing Notes Receivable 8-17Valuing Notes Receivable 8-17Disposing of Notes Receivable 8-178.4 Receivables Presentation and Management 8-20Financial Statement Presentation of Receivables 8-20Managing Receivables 8-21Evaluating Liquidity of Receivables 8-23Accelerating Cash Receipts 8-24Data Analytics and Receivables Management 8-25Data Analytics in Action 8-469 Reporting and Analyzing Long-Lived Assets 9-1A Tale of Two Airlines: American Airlines 9-19.1 Plant Asset Expenditures 9-3Determining the Cost of Plant Assets 9-3Expenditures During Useful Life 9-6To Buy or Lease? 9-79.2 Depreciation Methods 9-8Factors in Computing Depreciation 9-9Depreciation Methods 9-9Revising Periodic Depreciation 9-14Impairments 9-159.3 Plant Asset Disposals 9-16Sale of Plant Assets 9-16Retirement of Plant Assets 9-189.4 Intangible Assets 9-19Accounting for Intangible Assets 9-19Types of Intangible Assets 9-20Research and Development Costs 9-229.5 Statement Presentation and Analysis 9-23Presentation 9-23Analysis 9-25Appendix 9A: Other Depreciation Methods 9-30Declining-Balance Method 9-30Units-of-Activity Method 9-31Data Analytics in Action 9-5510 Reporting and Analyzing Liabilities 10-1And Then There Were Two: Maxwell Car Company 10-110.1 Accounting for Current Liabilities 10-3What Is a Current Liability? 10-3Notes Payable 10-3Sales Taxes Payable 10-4Unearned Revenues 10-5Current Maturities of Long-Term Debt 10-6Payroll and Payroll Taxes Payable 10-610.2 Characteristics of Bonds 10-9Types of Bonds 10-9Issuing Procedures 10-10Bond Trading 10-10Determining the Market Price of a Bond 10-1110.3 Accounting for Bond Transactions 10-14Issuing Bonds at Face Value 10-14Discount or Premium on Bonds 10-14Issuing Bonds at a Discount 10-15Issuing Bonds at a Premium 10-17Redeeming Bonds at Maturity 10-19Redeeming Bonds Before Maturity 10-1910.4 Presentation and Analysis 10-20Presentation 10-20Analysis 10-22Appendix 10A: Straight-Line Amortization 10-26Amortizing Bond Discount 10-26Amortizing Bond Premium 10-28Appendix 10B: Effective-Interest Amortization 10-29Amortizing Bond Discount 10-29Amortizing Bond Premium 10-31Appendix 10C: Accounting for Long-Term Notes Payable 10-3211 Reporting and Analyzing Stockholders’ Equity 11-1Oh Well, I Guess I’ll Get Rich: Facebook 11-111.1 Corporate Form of Organization 11-3Characteristics of a Corporation 11-3Forming a Corporation 11-6Stockholder Rights 11-7Stock Issue Considerations 11-8Corporate Capital 11-1011.2 Accounting for Common, Preferred, and Treasury Stock 11-12Accounting for Common Stock 11-12Accounting for Preferred Stock 11-13Accounting for Treasury Stock 11-1411.3 Accounting for Dividends and Stock Splits 11-16Cash Dividends 11-16Dividend Preferences 11-19Stock Dividends 11-21Stock Splits 11-2211.4 Presentation and Analysis 11-24Retained Earnings 11-24Retained Earnings Restrictions 11-25Balance Sheet Presentation of Stockholders’ Equity 11-26Analysis of Stockholders’ Equity 11-28Debt versus Equity Decision 11-29Appendix 11A: Entries for Stock Dividends 11-32Data Analytics in Action 11-5512 Statement of Cash Flows 12-1Got Cash?: Microsoft 12-212.1 Usefulness and Format of the Statement of Cash Flows 12-3Usefulness of the Statement of Cash Flows 12-3Classification of Cash Flows 12-3Significant Noncash Activities 12-4Format of the Statement of Cash Flows 12-512.2 Preparing the Statement of Cash Flows—Indirect Method 12-6Indirect and Direct Methods 12-7Indirect Method—Computer Services Company 12-7Step 1: Operating Activities 12-9Summary of Conversion to Net Cash Provided by Operating Activities—Indirect Method 12-12Step 2: Investing and Financing Activities 12-13Step 3: Net Change in Cash 12-1512.3 Analyzing the Statement of Cash Flows 12-17The Corporate Life Cycle 12-17Free Cash Flow 12-19Appendix 12A: Statement of Cash Flows—Direct Method 12-22Step 1: Operating Activities 12-24Step 2: Investing and Financing Activities 12-28Step 3: Net Change in Cash 12-30Appendix 12B: Worksheet for the Indirect Method 12-30Preparing the Worksheet 12-31Appendix 12C: Statement of Cash Flows—T-Account Approach 12-35Data Analytics in Action 12-6113 Financial Analysis: The Big Picture 13-1It Pays to Be Patient: Warren Buffett 13-213.1 Sustainable Income and Quality of Earnings 13-3Sustainable Income 13-3Quality of Earnings 13-713.2 Horizontal Analysis and Vertical Analysis 13-9Horizontal Analysis 13-10Vertical Analysis 13-1213.3 Ratio Analysis 13-15Liquidity Ratios 13-16Solvency Ratios 13-17Profitability Ratios 13-17Financial Analysis and Data Analytics 13-18Comprehensive Example of Ratio Analysis 13-18Appendix A Specimen Financial Statements: Apple Inc. A-1Appendix B Specimen Financial Statements: Columbia Sportswear Company B-1Appendix C Specimen Financial Statements: Under Armour, Inc. C-1Appendix D Specimen Financial Statements: Amazon.com, Inc. D-1Appendix E Specimen Financial Statements: Walmart Inc. E-1Appendix F Time Value of Money F-1F.1 Interest and Future Values F-2Nature of Interest F-2Future Value of a Single Amount F-3Future Value of an Annuity F-5F.2 Present Values F-8Present Value Variables F-8Present Value of a Single Amount F-9Present Value of an Annuity F-11Time Periods and Discounting F-13Present Value of a Long-Term Note or Bond F-13F.3 Capital Budgeting Situations F-16F.4 Using Technological Tools F-18Present Value of a Single Sum F-19Present Value of an Annuity F-20Future Value of a Single Sum F-21Future Value of an Annuity F-22Internal Rate of Return F-22Useful Applications F-23Appendix G Reporting and Analyzing Investments G-1G.1 Accounting for Debt Investments G-2Why Corporations Invest G-2Accounting for Debt Investments G-2G.2 Accounting for Stock Investments G-4Holdings of Less Than 20% G-5Holdings Between 20% and 50% G-6Holdings of More Than 50% G-7G.3 Reporting Investments in Financial Statements G-9Debt Securities G-9Equity Securities G-12Balance Sheet Presentation G-13Presentation of Realized and Unrealized Gain or Loss G-14Company Index I-1Subject Index I-5Rapid Review: Chapter Content