Financial and managerial accounting
著者
書誌事項
Financial and managerial accounting
South-Western Cengage Learning, c2014
10th ed
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注記
Includes bibliographical references and indexes
内容説明・目次
内容説明
Needles/Powers/Crosson's FINANCIAL AND MANAGERIAL ACCOUNTING continuously evolves to meet the needs of today's learner. This edition's new structure is based on research about how to deliver content to students and how to mirror the way instructors have told us they teach. The authors have organized this edition into a new three-section approach:
1. The CONCEPTS section focuses on the overarching accounting concepts that require consistent reiteration throughout the course.
2. The ACCOUNTING APPLICATIONS section helps students apply the accounting procedures with features such as "Apply It!" and a new transaction analysis model.
3. The BUSINESS APPLICATIONS section illustrates how concepts and procedures are used to make real-world business decisions.
As students walk through the new three-section approach, they gain extra practice with new corresponding TriLevel Problems within CengageNOW. These problems mirror the three sections in each chapter--Concepts, Accounting Applications, and Business Applications--to foster a complete understanding of each section.
These substantial changes make students more efficient learners and prepare them to face a business world that is increasingly complicated by ethical issues, globalization, and technology.
目次
1. Uses of Accounting Information and the Financial Statements.
Supplement to Chapter 1: How to Read an Annual Report.
2. Measurement Concepts: Recording Business Transactions.
3. Measuring Business Income: Adjusting the Accounts.
Supplement to Chapter 3: Closing Entries and the Work Sheet.
4. Foundations of Financial Reporting and the Classified Balance Sheet.
5. Accounting for Merchandising Operations.
6. Inventories.
7. Cash and Internal Control.
8. Receivables.
9. Long-Term Assets.
10. Current Liabilities and Fair Value Accounting.
11. Long-Term Liabilities.
12. Stockholders' Equity.
13. The Statement of Cash Flows.
Supplement to Chapter 13: The Direct Method of Preparing the Statement of Cash Flows.
14. Financial Statement Analysis.
15. Managerial Accounting and Cost Concepts.
16. Costing Systems: Job Order Costing.
17. Costing Systems: Process Costing.
18. Value-Based Systems: Activity-Based-Costing and Lean Accounting.
19. Cost-Volume-Profit Analysis.
20. The Budgeting Process.
21. Flexible Budgets and Performance Analysis
22. Standard Costing and Variance Analysis.
23. Short-Run Decision Analysis.
24. Capital Investment Analysis.
25. Pricing Decisions, Including Target Costing and Transfer Pricing.
26. Quality Management and Measurement.
Appendix A: Accounting for Unincorporated Businesses.
Appendix B: Accounting for Investments.
Appendix C: Present Value Tables.
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