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2002•Unpublished venueRequires access

Survey of Accounting

Cecily A. Raiborn, Stephanie F. Watson

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Abstract

Preface. About the Authors. PART I: ACCOUNTING FUNDAMENTALS. An Introduction to the Role of Accounting in the Business World. Concepts and Elements Underlying Accounting. The Mechanics of Double--Entry Accounting. PART II: ACCOUNTING FOR ASSETS. Cash, Short--Term Investments, and Accounts Receivable. Inventory. Long--Term Assets: Property, Plant & Equipment and Intangibles. PART III: ACCOUNTING FOR LIABILITIES AND OWNERSHIP INTERESTS. Liabilities. Stockholdersa Equity. PART IV: ANALYSIS OF ACCOUNTING DATA. The Corporate Income Statement and Financial Statement Analysis. Statement of Cash Flows. PART V: MANAGERIAL ACCOUNTING. Fundamental Managerial Accounting Concepts. Cost--Volume--Profit Analysis. The Master Budget. Activity--Based Management and Performance Measurement/Reward. Appendix. Glossary. Index.

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Preface. About the Authors. PART I: ACCOUNTING FUNDAMENTALS. An Introduction to the Role of Accounting in the Business World. Concepts and Elements Underlying Accounting. The Mechanics of Double--Entry Accounting. PART II: ACCOUNTING FOR ASSETS. Cash, Short--Term Investments, and Accounts Receivable. Inventory. Long--Term Assets: Property, Plant & Equipment and Intangibles. PART III: ACCOUNTING FOR LIABILITIES AND OWNERSHIP INTERESTS. Liabilities. Stockholdersa Equity. PART IV: ANALYSIS OF ACCOUNTING DATA. The Corporate Income Statement and Financial Statement Analysis. Statement of Cash Flows. PART V: MANAGERIAL ACCOUNTING. Fundamental Managerial Accounting Concepts. Cost--Volume--Profit Analysis. The Master Budget. Activity--Based Management and Performance Measurement/Reward. Appendix. Glossary. Index.

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Preface. About the Authors. PART I: ACCOUNTING FUNDAMENTALS. An Introduction to the Role of Accounting in the Business World. Concepts and Elements Underlying Accounting. The Mechanics of Double--Entry Accounting. PART II: ACCOUNTING FOR ASSETS. Cash, Short--Term Investments, and Accounts Receivable. Inventory. Long--Term Assets: Property, Plant & Equipment and Intangibles. PART III: ACCOUNTING FOR LIABILITIES AND OWNERSHIP INTERESTS. Liabilities. Stockholdersa Equity. PART IV: ANALYSIS OF ACCOUNTING DATA. The Corporate Income Statement and Financial Statement Analysis. Statement of Cash Flows. PART V: MANAGERIAL ACCOUNTING. Fundamental Managerial Accounting Concepts. Cost--Volume--Profit Analysis. The Master Budget. Activity--Based Management and Performance Measurement/Reward. Appendix. Glossary. Index.

Key concepts: Accounting, Financial accounting, Cash flow statement, Mark-to-market accounting, Management accounting, Positive accounting, Accounting information system, Accounting standard

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