Introduction to Accounting: An Integrated Approach
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A termék adatai:
- Kiadás sorszáma 5
- Kiadó McGraw-Hill
- Megjelenés dátuma 2008. február 1.
- ISBN 9780073527000
- Kötéstípus Keménykötés
- Terjedelem688 oldal
- Méret 281x218x33 mm
- Súly 1608 g
- Nyelv angol 0
Kategóriák
Hosszú leírás:
This textbook integrates financial and managerial accounting as opposed to keeping these areas separate, the approach followed by most books and curriculums. By ?integration?, we mean the authors focus on the business process and examine the activities from both an external, financial reporting perspective and an internal, management decision-making perspective. The text incorporates real world applications, including actual financial statements, to reinforce the relevance of topics to real business situations and promote student interest. The text also promotes active learning through Enhance Your Understanding ?probing? questions placed sporadically throughout many chapters, Of Interest boxes that provide additional information relating to the chapter concepts, new Fast Fact boxes that provide additional information related to chapter concepts in a short, trivia-like manner, and end-of-chapter group exercises.
This textbook integrates financial and managerial accounting as opposed to keeping these areas separate, the approach followed by most books and curriculums. By ?integration?, we mean the authors focus on the business process and examine the activities from both an external, financial reporting perspective and an internal, management decision-making perspective. The text incorporates real world applications, including actual financial statements, to reinforce the relevance of topics to real business situations and promote student interest. The text also promotes active learning through Enhance Your Understanding ?probing? questions placed sporadically throughout many chapters, Of Interest boxes that provide additional information relating to the chapter concepts, new Fast Fact boxes that provide additional information related to chapter concepts in a short, trivia-like manner, and end-of-chapter group exercises.
Tartalomjegyzék:
Part One Introduction: Business Operating Activities
1: Accounting and Business
2: Business Processes and Accounting Information
3: Operating Processes: Planning and Control
Part Two Planning: Operating Activities
4: Short-term Decision Making
5: Strategic Planning Regarding Operating Processes
6: Planning, the Balanced Scorecard, and Budgeting
Part Three Recording and Evaluating: Operating Activities
7: Accounting Information Systems
8: Purchasing/Human Resources/Payment Process: Recording and Evaluating Expenditure Process Activities
9: Recording and Evaluating Conversion Process Activities
10: Marketing/Sales/Collection/Customer Support Process: Recording and Evaluating Revenue Process Activities
Part Four Introduction: Capital Resource Process Activities
11: Time Value of Money
Part Five Planning: Capital Resource Process Activities
12: Planning Investments: Capital Budgeting
13: Planning Equity Financing
14: Planning Debt Financing
Part Six Recording and Evaluating Capital Resource Process Activities
15: Recording and Evaluating Capital Resource Process Activities: Financing
16: Recording and Evaluating Capital Resource Process Activities: Investing
Part Seven Evaluating: Operating and Capital Resource Processes
17: Company Performance: Profitability
18: Company Performance: Owners' Equity and Financial Position
19: Company Performance: Cash Flows
20: Company Performance: Comprehensive Evaluation
Appendix: Apple's 2006 Financial Statements and Accompanying Notes
Index
