Principles of Financial and Managerial Accounting

Part 1 Fundamentals of Financial Accounting Systems, A Brief Look at Financial Accounting - Its Past, Present, and Future: Introduction to Accounting Concepts and Practice; Analyzing Transactions; The Matching Concept and the Adjusting Process; Completing the Accounting Cycle; Accounting for Merchandising Businesses. Part 2 Financial Accounting Systems - Assets: Accounting Systems, Internal Controls, and Cash; Receivables and Temporary Investments; Inventories; Plant Assets and Intangible Assets. Part 3 Financial Accounting Systems - Liabilities and Equity: Payroll, Notes Payable, and Other Current Liabilities; Bonds Payable and Investments in Bonds; Corporations: Organization and Equity Rights; Corporate Earnings, International Transactions, and Investments in Stocks. Part 4 Using Accounting Information Statement of Cash Flows Annual Reports and Financial Statement Analysis. Part 5 Managerial Accounting Principles and Systems, A Brief Look at Managerial Accounting - Its Past, Present, and Future: Managerial Accounting Concepts and Principles; Job Order Cost Systems; Process Cost Systems. Part 6 Planning and Control: Cost Behaviour and Cost-Volume-Profit Analysis; Profit Reporting for Management Analysis; Budgeting; Performance Evaluation Using Variances from Standard Costs; Performance Evaluation for Decentralized Operations. Part 7 Decision Making: Differential Analysis and Product Pricing; Capital Investment Analysis. Part 8 Cost Management for Advanced Manufacturing Environments: Cost Allocation and Activity-Based Costing; Cost Management for Just-in-Time Manufacturers. Appendices: Interest Tables; Codes of Professional Ethics; Alternative Methods of Recording Deferrals; Special Journals; Periodic Inventory Systems.