書誌事項

Accounting : text and cases

Robert N. Anthony, David F. Hawkins, Kenneth A. Merchant

(McGraw-Hill international editions)

McGraw-Hill/Irwin, 2011

13th ed., international ed

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注記

Includes bibliographical references and indexes

内容説明・目次

内容説明

Accounting: Text & Cases is a product of lifelong dedication to the discipline of accounting. Covering both financial and managerial accounting as well as broader managerial issues, the book incorporates a breadth of experience that is sure to enrich your course and your students. The approximately 109 cases that make up most of the end of chapter material are combination of classic Harvard style cases and extended problems, with 12 complete new cases added to the 13th edition.The text is covered as two parts. Part 1 deals with chapters 1 -14 which cover financial accounting, while part 2 covers Chapters 15-28 which in essence is associated with management accounting. The tale end of part 2 also focuses on broader issues of control and corporate strategy. Both parts have been updated to reflect the current changes relevant to Accounting.

目次

Part One: Financial Accounting1.The Nature and Purpose of Accounting2.Basic Accounting Concepts: The Balance Sheet3.Basic Accounting Concepts: The Income Statement4.Accounting Records and Systems5.Revenue and Monetary Assets6.Cost of Sales and Inventories7.Long-Lived Nonmonetary Assets and Their Amortization8.Sources of Capital: Debt9.Sources of Capital: Owners' Equity10.Other Items That Affect Net Income and Owners' Equity11.The Statement of Cash Flows12.Acquisitions and Consolidated Statements13.Financial Statement Analysis14.Understanding Financial StatementsPart Two: Management Accounting15.The Nature of Management Accounting16.The Behavior of Costs17.Full Costs and Their Uses18.Additional Aspects of Product Costing Systems19.Standard Costs, Variable Costing Systems, Quality Costs, and Joint Costs20.Production Cost Variance Analyses21.Other Variance Analysis22.Control: The Management Control Environment23.Control: The Management Control Process24.Strategic Planning and Budgeting25.Reporting and Evaluation26.Short-Run Alternative Choice Decisions27.Longer-Run Decisions: Capital Budgeting28.Management Accounting System Design

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