Accounting : text and cases
著者
書誌事項
Accounting : text and cases
McGraw-Hill, 1999
10th ed
- : pbk
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注記
Previous ed.: published as by Robert Anthony, James S. Reece and Julie H. Hertenstein. Boston, Mass.; London: Irwin/McGraw-Hill, 1995
Includes bibliographical references and index
内容説明・目次
内容説明
Updated for the tenth edition, this text includes approximately 120 cases and two to three problems per chapter. It features coverage of strategic cost management issues and has a strong decision-making approach.
目次
- Part 1 Financial accounting: the nature and purpose of accounting
- basic accounting concepts - the balance sheet
- basic accounting concepts - the income statement
- accounting records and systems
- revenue and monetary assets
- cost of sales and inventories
- long-lived non-monetary assets
- sources of capital - debt
- sources of capital - owners' equity
- other non-owner items that affect owner's equity
- the statement of cash flows
- acquisitions and consolidated statements
- financial statement analysis
- understanding financial statements. Part 2 Management accounting: the nature of management accounting
- the behaviour of costs
- full costs and their uses
- additional aspects of product costing systems
- standard costs
- variable costing systems
- quality costs, and joint costs
- production cost variances
- analyzing other variances
- control - the management control environment
- control - the management control process
- strategic planning and budgeting
- reporting and evaluation
- short-run alternative choice decision
- longer-run decisions - capital budgeting
- management accounting system design. Tables: present value of $1 received N years hence
- present value of $1 received annually for N years.
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