Accounting : information for decisions
著者
書誌事項
Accounting : information for decisions
South-Western College Pub., c1999
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
This true-user text focuses on the use of accounting information for decision making. It places students into situations where management decisions are needed. Students learn both when and why accounting information is key to communicating important information within an organization, so that management can make informed choices. The text is divided into three parts for ease of coverage and student understanding.
目次
Section 1 The accounting information system: 1. Accounting and Organizations. 2. Information in Organizations. 3. Accounting Measurement. 4. Processing Accounting Information. 5. Reporting Accounting Information. 6. Reporting Accruals and Cash Flows. Section 2 Analysis and interpretation of financial accounting information: 7. Time Value of Money. 8. Financing Activities. 9. Analysis of Financing Activities. 10. Investing Activities. 11. Analysis of Investing Activities. 12. Operating Activities. 13. Analysis of Operating Activities. Section 3 Product costing and decision making: 14. Accounting and Management Decisions. 15. Cost Categorization, Cost Flow, and Measurement Decisions. 16. Unit Cost for Decision Making. 17. Cost Measurement for Management Decisions. 18. Cost Allocation and Business Strategy. Section 4 Control, measurement, and evaluation: 19. The Role of Budgets in Decision Making. 20. Evaluating Performance Within an Organization. 21. Management Accounting in a Global Business Environment. 22. Controlling Decisions in Decentralized Organizations. 23. Decisions About Capital Investments and Capital Budgeting. Section 5 Expanded topics: 24. Internal Control. 25. A Closer Look at Service Companies. 26. The Japanese Perspective. Appendix A. Sources of Information About Companies and Industries. Appendix B. General Mills, Inc. Annual Report. Check Figures.
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