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Test Bank (Complete Download) for Hospitality Financial Accounting, 2nd Edition, Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel, Agnes L. DeFranco, ISBN : 9780470598092, ISBN : 9780470083604, Instantly Downloadable Test Bank, Complete (ALL CHAPTERS) TestBank

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Test Bank for Hospitality Financial Accounting, 2nd Edition, Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel, Agnes L. DeFranco, ISBN : 9780470598092, ISBN : 9780470083604

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Test Bank (Complete Download) for Hospitality Financial Accounting, 2nd Edition, Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel, Agnes L. DeFranco, ISBN : 9780470598092, ISBN : 9780470083604, Instantly Downloadable Test Bank, Complete (ALL CHAPTERS) TestBank

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Table of Contents

Chapter 1. Hospitality Accounting in Action.

1 New Feature Story on the importance of accurate and ethical financial accounting in today’s business world.

2 New international insight on Chinese accounting policies.

3 New an insight feature on e-business.

4 The accounting cycle is now introduced in this chapter.

5 New discussion of accounting and financial management in hotels, restaurants, clubs and spas.

6 Detailed coverage on the Uniform Systems of Accounts.

7 Updated and revised end-of-chapter problems.

Chapter 2. Accounting Principles.

1 New Feature Story on the matching principle and how it relates to stockholders’ wealth.

2 New business insight on a gaming casino.

3 Step-by-step illustration of an expanded accounting equation.

4 Updated and revised end-of-chapter problems.

Chapter 3. The Recording Process.

1 Feature Story on the real world of accounting.

2 Additional reinforcement of the accounting cycle.

3 Updated and revised end-of-chapter problems.

Chapter 4. Adjusting the Accounts.

1 Feature Story on why adjustments are crucial in providing accurate accounting information.

2 New insight feature on exceptionally large outlays by companies on advertising.

3 New ethics insight on earnings reporting.

4 Updated and revised end-of-chapter problems.

Chapter 5. Completing the Accounting Cycle.

1 Updated Feature Story on Rhino’s Foods, Inc. about educating employees the financial health of the company as a motivational tool.

2 Transparency in-lays illustrate the information flow of a worksheet.

3 Updated and revised end-of-chapter problems.

Chapter 6. Financial Statements.

1 Feature Story on how adequate cash flow can make or break a business.

2 New illustration on the relationship between the income statement and the balance sheet.

3 New chart of net income and cash from operations from five restaurants and five hotel companies.

4 Updated and revised end-of-chapter problems.

Chapter 7. Financial Statement Analysis.

1 This is a new chapter to the Second Edition.

2 Feature Story on Brinker International is used as an illustration of financial ratios.

3 Added in a small independent restaurant is provided an example for statement analyses and ratios comparison.

4 A Summary of Ratios table is included to group important concepts together.

5 Landry’s Restaurants, Inc.’s data is used as a demonstration problem.

Chapter 8. Accounting for Merchandising Operations in Hospitality.

1 New Feature Story on e-commerce.

2 New insight feature on sales returns.

3 New ethics insight in the wake of Enron.

4 Updated and revised end-of-chapter problems.

Chapter 9. Inventories and Cost of Goods Calculation.

1 New Feature Story on inventory valuation.

2 Updated detailed examples and calculations are used to illustrate all methods of inventory valuation.

3 Extensive discussion on the effects on errors in the inventory valuation process.

4 Updated and revised end-of-chapter problems.

Chapter 10. Internal Control and Cash.

1 Feature Story on cash control in a coffee shop.

2 New insight feature on fraud.

3 New insight feature on computer fraud.

4 New insight feature on results reported by the Association of Certified Fraud Examiners.

5 Updated and revised end-of-chapter problems.

Chapter 11. Payroll.

1 New Feature Story on managing payroll.

2 New regulations in the Fair Labor Standards Act, including websites.

3 Now includes Sample Form 8027 Employer’s Annual Information Return of Tip Income and Allocated Tips .

4 Now includes Sample Form 4070 Employee’s Report of Tips to Employer .

5 8% tip allocation calculation is illustrated.

6 Updated and revised end-of-chapter problems.

Chapter 12. Accounting for Receivables and Payables.

1 New Feature Story on credit card financing.

2 New insight feature on guests and city ledgers.

3 New insight feature on credit card usage by consumers.

4 New insight feature on the interest rate.

5 New insight feature on hotels and notes receivables.

6 Updated and revised end-of-chapter problems.

Chapter 13. Long-term and Intangible Assets.

1 New Feature Story on the building of a luxury spa Trellis at the Houstonian.

2 New insight feature of depreciation practices.

3 New illustrations of depreciation calculations.

4 New insight feature of Internet use in the hospitality industry and domain name disputes.

5 Updated and revised end-of-chapter problems.

Chapter 14. Sole Proprietorships, Partnerships, and Corporations.

1 Updated Feature Story on McDonald’s growth and its continued success in the quick service industry.

APPENDIX A: Specimen Financial Statements.

1 PepsiCo is the feature financial statements in this new edition..

APPENDIX B: Subsidiary Ledgers and Special Journals.

1 The information on Subsidiary Ledgers and Special Journals is now an appendix to the text.