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Financial and managerial accounting principles / Marian Powers, Belverd E. Needles, Susan V. Crosson.

By: Contributor(s): Material type: TextTextPublisher: Mason, Ohio : South-Western/Cengage Learning, [2011]Copyright date: ©2011 Edition: International edition, Ninth editionDescription: xxxiv, 1339 pages : color illustrations ; 28 cmContent type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
ISBN:
  • 9780538742979
  • 0538742976
Subject(s): DDC classification:
  • 22 657 P.M.F
Contents:
1. Uses of Accounting Information and the Financial Statements.Supplement: How To Read An Annual Report.CVS Corporation Annual Report.Southwest Airline Co. Financial Statements.2. Analyzing Business Transactions.3. Measuring Business Income.Supplement: Closing Entries and the Work Sheet.4. Financial Reporting and Analysis.5. The Operating Cycle and Merchandising Operations.Supplement: Special Purpose Journals.6. Internal Control.7. Inventories.8. Cash and Receivables.9. Current Liabilities and Fair Value Accounting.10. Long-Term Assets.11. Long-Term Liabilities.12. Contributed Capital.13. The Corporate Income Statement and the Statement of Stockholders' Equity.14. The Statement of Cash Flows.15. The Changing Business Environment: A Manager's Perspective.16. Cost Concepts and Cost Allocation.17. Costing Systems: Job Order.18. Costing Systems: Process Costing.19. Activity-Based Systems: ABM and JIT.20. Cost Behavior Analysis.21. The Budgeting Process.22. Performance Management and Evaluation.23. Standard Costing and Variance Analysis.24. Short-Run Decision Analysis.25. Capital Investment Analysis.26. Pricing Decisions, Including Target Costing and Transfer Pricing.27. Quality Management and Measurement.28. Financial Performance Measurement.Appendix A: Investments.Appendix B: Consolidations.Appendix C: Future Value and Present Value Tables.
Summary: This textbook shows students how business transactions, which are the result of business decisions, are recorded in a way to show their effects on the financial statements. Built on historically strong pedagogy, this edition demonstrates strengthened transaction analysis and its link to the accounting cycle.
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Includes index.

Formerly CIP. |5 Uk

1. Uses of Accounting Information and the Financial Statements.Supplement: How To Read An Annual Report.CVS Corporation Annual Report.Southwest Airline Co. Financial Statements.2. Analyzing Business Transactions.3. Measuring Business Income.Supplement: Closing Entries and the Work Sheet.4. Financial Reporting and Analysis.5. The Operating Cycle and Merchandising Operations.Supplement: Special Purpose Journals.6. Internal Control.7. Inventories.8. Cash and Receivables.9. Current Liabilities and Fair Value Accounting.10. Long-Term Assets.11. Long-Term Liabilities.12. Contributed Capital.13. The Corporate Income Statement and the Statement of Stockholders' Equity.14. The Statement of Cash Flows.15. The Changing Business Environment: A Manager's Perspective.16. Cost Concepts and Cost Allocation.17. Costing Systems: Job Order.18. Costing Systems: Process Costing.19. Activity-Based Systems: ABM and JIT.20. Cost Behavior Analysis.21. The Budgeting Process.22. Performance Management and Evaluation.23. Standard Costing and Variance Analysis.24. Short-Run Decision Analysis.25. Capital Investment Analysis.26. Pricing Decisions, Including Target Costing and Transfer Pricing.27. Quality Management and Measurement.28. Financial Performance Measurement.Appendix A: Investments.Appendix B: Consolidations.Appendix C: Future Value and Present Value Tables.

This textbook shows students how business transactions, which are the result of business decisions, are recorded in a way to show their effects on the financial statements. Built on historically strong pedagogy, this edition demonstrates strengthened transaction analysis and its link to the accounting cycle.

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