Accounting : concepts & applications
著者
書誌事項
Accounting : concepts & applications
South-Western College Pub., c1999
7th ed
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Accouning : concepts and applications
Accouning : concepts and applications
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注記
Rev. ed. of: Accounting concepts and applications / K. Fred Skousen, W. Steve Albrecht, James D. Stice. 5th ed. c1996
Includes bibliographical references and index
内容説明・目次
内容説明
Skousen introduces students to basic accounting concepts, and uses numerous real world examples (both U.S. and international), provides them with some basic accounting knowledge, and then shows them how accounting is used and analyzed in actual case situations. This book does not take an encyclopaedic approach to every possible nuance of financial statement preparation, or alternative way to perform accounting functions, since students who desire that level of detail will find it in more advanced classes.
目次
PART 1: Financial reporting and the accounting cycle. Chapter 1. Accounting Information: Users and Uses. Chapter 2. Financial Statements: An Overview. Chapter 3. The Mechanics of Accounting. Chapter 4. Completing the Accounting Cycle. Chapter 5. The Integrity of Financial Information. PART 2: Operating activities. Chapter 6. The Operating Cycle. Chapter 7. Inventory. Chapter 8. Revenues. PART 3: Investing and financing activities. Chapter 9. Property, Plant, and Equipment. Chapter 10. Long-Term Debt Financing. Chapter 11. Equity. Chapter 12. Investments in Debt and Equity Securities. PART 4: Other dimensions of financial reporting. Chapter 13. Statement of Cash Flows. PART 5: Foundations of management accounting. Chapter 14. Distinguishing Financial and Management Accounting. Chapter 15. Manufacturing Cost Systems. Chapter 16. Retail and Service Cost Systems. Chapter 17. Management Information in the New Business Environment. PART 6: Planning, control, and performance evaluation. Chapter 18. Analyzing Cost-Volume-Profit Relationships. Chapter 19: Standards and Performance Variances. Chapter 20. Operating Budgets. PART 7: Other dimensions of decision making. Chapter 21. Non-routine Decisions and Relevant Information. Chapter 22. Strategic and Capital Investment Decisions. Chapter 23. Continuous Improvement in Management Accounting. Appendix A: Microsoft 1997 Annual Report. Appendix B: Glossary. Appendix C: Check figures.
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