Principles of financial and managerial accounting
James M. Reeve, Carl S. Warren, Jonathan E. Duchac
Abstract
James M. Reeve, Carl S. Warren, Jonathan E. Duchac
Abstract
1. Introduction to Accounting and Business. 2. Analyzing Transactions. 3. The Adjusting Process. 4. Completing the Accounting Cycle. 5. Accounting for Merchandising Businesses. 6. Inventories. 7. Sarbanes-Oxley, Internal Control, and Cash. 8. Receivables. 9. Fixed Assets and Intangible Assets. 10. Current Liabilities and Payroll. 11. Corporations: Organization, Stock Transactions, and Dividends. 12. Long-Term Liabilities: Bonds and Notes. 13. Investments and Fair Value Accounting. 14. Statement of Cash Flows. 15. Financial Statement Analysis. 16. Managerial Accounting Concepts and Principles. 17. Job Order Costing. 18. Process Cost Systems. 19. Cost Behavior and Cost-Volume-Profit Analysis. 20. Variable Costing for Management Analysis. 21. Budgeting. 22. Performance Evaluation Using Variances from Standard Costs. 23. Performance Evaluation for Decentralized Operations. 24. Differential Analysis and Product Pricing. 25. Capital Investment Analysis. 26. Cost Allocation and Activity-Based Costing. 27. Cost Management for Just-in-Time Environments. Appendix A: Interest Tables. Appendix B: Reversing Entries. Appendix C: Special Journals and Subsidiary Ledgers. Appendix D: International Financial Reporting Standards.
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1. Introduction to Accounting and Business. 2. Analyzing Transactions. 3. The Adjusting Process. 4. Completing the Accounting Cycle. 5. Accounting for Merchandising Businesses. 6. Inventories. 7. Sarbanes-Oxley, Internal Control, and Cash. 8. Receivables. 9. Fixed Assets and Intangible Assets. 10. Current Liabilities and Payroll. 11. Corporations: Organization, Stock Transactions, and Dividends. 12. Long-Term Liabilities: Bonds and Notes. 13. Investments and Fair Value Accounting. 14. Statement of Cash Flows. 15. Financial Statement Analysis. 16. Managerial Accounting Concepts and Principles. 17. Job Order Costing. 18. Process Cost Systems. 19. Cost Behavior and Cost-Volume-Profit Analysis. 20. Variable Costing for Management Analysis. 21. Budgeting. 22. Performance Evaluation Using Variances from Standard Costs. 23. Performance Evaluation for Decentralized Operations. 24. Differential Analysis and Product Pricing. 25. Capital Investment Analysis. 26. Cost Allocation and Activity-Based Costing. 27. Cost Management for Just-in-Time Environments. Appendix A: Interest Tables. Appendix B: Reversing Entries. Appendix C: Special Journals and Subsidiary Ledgers. Appendix D: International Financial Reporting Standards.
Key concepts: Accounting, Business, Process costing, Accounting information system, Cost accounting, Fixed asset, Cash flow statement, Job costing