Accounting Principles
4th Edition
Published on 1. December 1993
Book
Hardback
1 pages
978-0-07-059183-7 (ISBN)
Description
This text provides comprehensive coverage of financial and managerial accounting topics at an introductory level. Students see how accountants influence the internal decision-making environment, how managerial accounting relates to financial accounting, and how it differs. The accounting cycle is presented step by step in the first six chapters, illustrated by a continous example, with a review at each stage and alternative accounting methods are also discussed. This new edition features a new full-colour design, engaging real-world examples, and updating throughout. The end-of-chapter material has been increased in variety and amount, and includes comprehensive problems, critical thinking questions, and communication skills exercises. Self-tests are provided at various points in each chapter, and ethics cases are included at the end of each chapter. There is also an updated discussion of the changing manufacturing environment.
More details
Edition
4th Revised edition
Language
English
Place of publication
New York
United States
Publishing group
McGraw-Hill Education - Europe
Target group
College/higher education
Edition type
Revised edition
Illustrations
col. Illustrations
Dimensions
Height: 260 mm
Width: 216 mm
Weight
3060 gr
ISBN-13
978-0-07-059183-7 (9780070591837)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Persons
Content
Part 1 The environment and structure of accounting: basic concepts and the accounting model. Part 2 The accounting information system: analyzing and recording business transactions; the adjusting process; preparing worksheets; accounting for merchandise; internal control and accounting systems design. Part 3 Accounting for assets and current liabilities: cash, receivables, merchandise inventory; property, plant, equiptment and intangible assets; payroll and other current liabilites; generally accepted accounting principles and international accounting; partnerships; corporations - formation and operations, retained earnings and corporate income, long-term liabilites, investments and consolidations. Part 5 Using financial statements: the statement of cash flows; financial statement analysis. Part 6 Management accounting - its structure and environment; introduction to management; job order costing; process costing; the contribution approach to cost-volume-profit analysis; the master budget; controlling costs with flexible budgets, standard costs and variances; evaluating the performance of cost-centres, profit enters; relevant information for planning short-run and long-run decisions.