Introduction to Accounting : A User Perspective （2 SUB）

Introduction to Accounting : A User Perspective （2 SUB）

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  • 製本 Hardcover:ハードカバー版／ページ数 399 p.
  • 言語 ENG
  • 商品コード 9780130327581
  • DDC分類 657

Full Description


For Accounting Principles, Survey of Accounting, and 50/50 courses. This introduction to accounting and its significant role in making sound business decisions teaches students how to be wise users, not necessarily preparers of accounting information-a strong user-based approach that's endorsed and supported by the AECC. The authors present accounting information in a broader business context-emphasizing what accounting information is, why it is important, and how it is used to make strategic economic decisions-coverage of financial and management accounting included.

Contents

F1. Introduction to Business in the United States. F2. Economic Decision Making. F3. The Balance Sheet: Initial Financing--Investments by Owners. F4. The Balance Sheet (Continued): Additional Financing--Borrowing from Others. F5. Income Statement and Statement of Owners' Equity. F6. Keeping Score: Bases of Economic Measurement. F7. Accumulating Accounting Data. F8. Challenging Issues Under Accrual Accounting: Long-Lived Depreciable Assets--A Closer Look. F9. Challenging Issues Under Accrual Accounting: Merchandise Inventory and Cost of Goods Sold. F10. The Balance Sheet and Income Statement: A Closer Look. F11. Tools of the Trade Part III The Statement of Cash Flows: Bringing the Focus Back to Cash. F12. Financial Statement Analysis. M1. Management Accounting: Its Environment and Future. M2. Classifying Costs. M3. Determining Costs of Products. M4. Cost Behavior. M5. Business Decisions Using Cost Behavior. M6. Making Decisions Using Relevant Information. M7. The Capital Budget: Evaluating Capital Expenditures. M8. The Operating Budget. M9. Standard Costing. M10. Evaluating Performance.