@Core Concepts of Accountingis designed for use in a one-semester, introductory survey of accounting class, providing the basics of both financial and managerial accounting. Financial accounting provides primarily monetary information about business activities that result in the financial statements that are published for use by people outside the business. Managerial accounting provides monetary and nonmonetary information about business activities that result in supporting details for the financial statements; it also provides information for internal organizational users to plan, control, or make decisions about operations.
Core Concepts of Accountingprovides a balanced approach to the conceptual and technical aspects of advanced accounting.
目 錄
T I ACCOUNTING FUNDAMENTALS.
1 An Introduction to the Role of Accounting in the Business World.
2 Concepts and Elements Underlying Accounting.
3 The Mechanics of Double-Entry Accounting.
PART II ACCOUNTING FOR ASSETS.
4 Cash, Short-Term Investments, and Accounts Receivable.
5 Inventory.
6 Long-Term Assets: Property, Plant and Equipment, and Intangibles.
PART III ACCOUNTING FOR LIABILITIES AND OWNERSHIP INTERESTS.
7 Liabilities.
8 Stockholders’ Equity.
9 The Corporate Income Statement and Financial Statement Analysis.
10 Statement of Cash Flows.
PART V MANAGERIAL ACCOUNTING.
11 Fundamental Managerial Accounting Concepts.
12 Cost-Volume-Profit Analysis.
13 The Master Budget and Standard Costing.
14 Activity-Based Management and Performance Measurement.
