Accounting With Spreadsheets

Using spreadsheets Access to the spreadsheet program The spreadsheet Moving the cursor Cell entries Formulae and functions Menu commands Copying cell entries Saving files Printing spreadsheets Using the online tutorial Tutorial The basic accounting process Determining missing elements in the accounting equation Recording transactions and preparing financial statements Preparation of financial statements Preparation of trial balance Conversion from cash to accrual basis of accounting Adjusting entries and effect on financial statements Determination of adjusting entries from changes in two balance sheets Preparation of a worksheet Preparation of worksheet, financial statements and closing entries Worksheet and completion of accounting cycle--perpetual inventory system Worksheet and completion of accounting cycle--periodic inventory system Accounting systems and controls Accounting systems: computerised acc-ounting packages Bank reconciliation with errors Preparing a cash budget Accounting for assets and liabilities Ageing of accounts receivable and provision adjustment Inventory cost flow methods--periodic inventory system Inventory cost flow methods--perpetual (and periodic) inventory systems Retail inventory method Valuation of inventories and profit deter-mination Determining cost of various assets Depreciation methods Valuing net assets and goodwill Revenue recognition principle General price level financial statements General price level and current cost financial statements Partnerships and corporations Partnerships--allocation of net profit Issue of ordinary and preference shares, preparation of balance sheet Tax-effect accounting Accounting standards profit and loss and balance sheet Calculating issue price and amortisation of a debenture Statement of cash flows Statement of cash flows--sole trader Statement of cash flows--company Comprehensive problem--statement of cash flows for company--tax allocation Correcting errors and interpreting a statement of cash flows Analysis and Interpretation Horizontal and vertical analysis Trend analysis Ratio analysis Consolidations Worksheet for consolidated balance sheet--90% ownership Worksheet for consolidated balance sheet and profit and loss statement--100% ownership Managerial accounting fundamentals Indirect expense allocation Departmental accounting Correcting a manufacturing profit and loss statement Financial planning and control Preparing a production budget and related budgets Comprehensive budgeting problem Determining standard cost variances Calculating standard cost variances Accounting for variances from standard performance Business decision making Performing CVP analysis Decision problem--CVP analysis and direct costing Evaluating a special order with opportunity costs Capital budgeting evaluations Make-or-buy decision Appendices 1: Access to the computer in DOS 2: Lotus 1-2-3 and Excel function keys 3: Keystroke shortcuts: Excel, Lotus 1-2-3, WordPerfect and Word 4: Macro special key indicators 5: Topics with cross reference to problems and cases