Introduction to accounting : an integrated approach
著者
書誌事項
Introduction to accounting : an integrated approach
McGraw-Hill/Irwin, c2007
4th ed
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注記
Includes index
内容説明・目次
内容説明
This textbook integrates financial and managerial accounting as opposed to keeping these areas separate, the approach followed by most books and curriculum's. By "integration", we mean the authors focus on the business process and examine the activities from both an external, financial reporting perspective and an internal, management decision-making perspective. The text incorporates real world applications, including actual financial statements, to reinforce the relevance of topics to real business situations and promote student interest. The text also promotes active learning through Enhance Your Understanding "probing" questions placed sporadically throughout many chapters, Of Interest boxes that provide additional information relating to the chapter concepts, new Fast Fact boxes that provide additional information related to chapter concepts in a short, trivia-like manner, and end-of-chapter group exercises.There are three key distinctions to the Ainsworth/Deines approach.
They are: Integration - described in preceding paragraph; within the context of business processes, Ainsworth/Deines is organized by planning for activities, performing those activities (in other words, capturing them in the financial statements), and finally, evaluating those business activities; an organization around the Statement of Cash Flows first focusing on Operating Activities (what is my business, my product, who are my customers?) and then Financing and Investing Activities (how do I fund my business, how do I expand, what are the financial risks, etc?).
目次
BRIEF TABLE OF CONTENTSAINSWORTH/DEINESINTRODUCTION TO ACCOUNTING: AN INTEGRATED APPROACH, 4/EPart OneIntroduction: Business Operating ActivitiesChapter 1: Accounting and BusinessChapter 2: Business Processes and Accounting InformationChapter 3: Operating Processes: Planning and ControlPart TwoPlanning: Operating ActivitiesChapter 4: Short-term Decision MakingChapter 5: Strategic Planning Regarding Operating ProcessesChapter 6: Planning, the Balanced Scorecard, and BudgetingPart ThreeRecording and Evaluating: Operating ActivitiesChapter 7: Accounting Information SystemsChapter 8: Purchasing/Human Resources/Payment Process: Recording and Evaluating Expenditure Process ActivitiesChapter 9: Recording and Evaluating Conversion Process ActivitiesChapter 10: Marketing/Sales/Collection/Customer Support Process: Recording and Evaluating Revenue Process ActivitiesPart FourIntroduction: Capital Resource Process ActivitiesChapter 11: Time Value of MoneyPart FivePlanning: Capital Resource Process ActivitiesChapter 12: Planning Investments: Capital BudgetingChapter 13: Planning Equity FinancingChapter 14: Planning Debt FinancingPart SixRecording and Evaluating Capital Resource Process ActivitiesChapter 15: Recording and Evaluating Capital Resource Process Activities: FinancingChapter 16: Recording and Evaluating Capital Resource Process Activities: InvestingPart SevenEvaluating: Operating and Capital Resource ProcessesChapter 17: Company Performance: ProfitabilityChapter 18: Company Performance: Owners' Equity and Financial PositionChapter 19: Company Performance: Cash FlowsChapter 20: Company Performance: Comprehensive EvaluationAppendix: Apple's Annual ReportIndex
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