Kimmel Accounting 4e, helps students hit the road with a practical set of tools, and the confidence they need to use those tools effectively with its conceptual, decision-making approach. The authors have taken a new ”macro- to micro-” approach to the Principles course by starting with a discussion of real financial statements first, in order to establish how it communicates the financing, investing, and operating activities of a business to users of accounting information. They motivate and engage students by grounding the discussion in the real world, showing them the relevance of the topics covered to their future career.
目 錄
1. Introduction to Financial Statements
2. A Further Look at Financial Statements
3. The Accounting Information System
4. Accrual Accounting Concepts
5. Merchandising Operations and the Multiple-Step Income Statement
6. Reporting and Analyzing Inventory
7. Internal Control and Cash
8. Reporting and Analyzing Receivables
9. Reporting and Analyzing Long-Lived Assets
10. Reporting and Analyzing Liabilities
11. Reporting and Analyzing Stockholders’ Equity
12. Statement of Cash Flows
13. Performance Measurement
14. Managerial Accounting
15. Job Order Costing
16. Process Costing
17. Activity-Based Costing
18. Cost-Volume-Profit
19. Variable Costing: A Decision-Making Perspective
20. Budgetary Planning
21. Budgetary Control and Responsibility Accounting
22.. Standard Costs and Balanced Scorecard
23. Incremental Analysis and Capital Budgeting.
Appendix A: Tootise Roll
Appendix B: Hershey
Appendix C: Time Value of Money
Appendix D: Payroll Accounting
Appendix E: Subsidiary Ledgers & Special Journals
Appendix F: Accounting for Sole Proprietorships
Appendix G: Accounting for Partnerships
Appendix H: Investments
