TY  - BOOK
AU  - Needles,Belverd E.
AU  - Powers,Marian
AU  - Crosson,Susan V.
TI  - Financial & managerial accounting / 
SN  - 0618393625
U1  - 657 21
PY  - 2005///
CY  - Boston, Mass.
PB  - Houghton Mifflin Co.
KW  - Accounting
KW  - Managerial accounting
KW  - Sole proprietorship
N1  - Rev. ed. of 2 separately published works:  Financial & managerial accounting : a sole proprietorship approach / Belverd E. Needles, Jr. ... [et al.]. 4th ed. c1996. and Financial & managerial accounting : a corporate approach / Belverd E. Needles, Jr. ... [et al.]. 4th ed. c1996; Includes bibliographical references and indexes; Uses of accounting information and the financial statements -- How to read an annual report -- Measuring business transactions -- Measuring business income -- Accounting information systems -- Financial reporting and analysis -- Merchandising operations and internal control -- Short-term financial assets -- Inventories -- Current liabilities -- Long-term assets -- Long-term liabilities -- Contributed capital -- The corporate income statement and the statement of stockholders' equity -- The statement of cash flows -- The changing business environment: a manager's perspective -- Cost concepts and cost allocation -- Costing systems: job order costing -- Costing systems: process costing -- Costing systems: process costing -- Activity-based systems: ABM and JIT -- Cost behavior analysis -- The budgeting process -- Standard costing and variance analysis -- Performance management and evaluation -- Short-run decision analysis -- Pricing decisions, including target costing and transfer pricing -- Capital investment analysis -- Quality management and measurement -- Financial performance evaluation -- The merchandising work sheet and closing entries -- Special-purpose journals -- Accounting for unincorporated businesses -- International accounting -- Long-term investments -- The time value of money -- Future value and present value tables
ER  -