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Principles of Accounting

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Author(s): Belverd E. Needles Jr, Marian Powers, Susan V. Crosson
Edition: 12th
Publisher: Cengage Learning
Year: c2014

Language: English
Pages: 1218
Tags: Финансово-экономические дисциплины;Бухгалтерский учет;Теория бухгалтерского учета;

1. Accounting Principles and the Financial Statements.
2. Analyzing and Recording Business Transactions.
3. Adjusting the Accounts.
4. Completing the Accounting Cycle.
5. Foundations of Financial Reporting and the Classified Balance Sheet.
6. Accounting for Merchandising Operations.
Supplement to Chapter 6. Special Purpose Journals.
7. Inventories.
8. Cash and Internal Control.
9. Receivables.
10. Long-Term Assets.
11. Current Liabilities and Fair Value Accounting.
12. Accounting for Partnerships.
13. Accounting for Corporations.
14. Long-Term Liabilities.
15. The Statement of Cash Flows.
Supplement to Chapter 15. The Direct Method of Preparing the Statement of Cash Flows.
16. Financial Statement Analysis.
Supplement to Chapter 16. How to Read an Annual Report.
17. Managerial Accounting and Cost Concepts.
18. Costing Systems: Job Order Costing.
19. Costing Systems: Process Costing.
20. Value-Based Systems: Activity-Based-Costing and Lean Accounting.
21. Cost-Volume-Profit Analysis.
22. The Budgeting Process.
23. Flexible Budgets and Performance Analysis.
24. Standard Costing and Variance Analysis.
25. Short-Run Decision Analysis and Capital Budgeting.
Appendix A. Investments.
Appendix B. Present Value Tables.
Endnotes
Glossary