Financial & managerial accounting / Belverd E. Needles, Jr., Henry R. Anderson, James C. Caldwell.

CONTENTS;


I The Basic Accounting Model
1. accounting as an information system
2. measuring and recording business transactions
3. business income and accrual accounting
4. completing the accounting cycle

II. Extensions of the basic accounting model
5. Accounting for merchandising operations
6. accounting concepts and classified financial statements

III. Measuring and reporting assets and current liabilities
8. short term liquid assets
9. inventories
10. long term assets; acquisition, depreciation, and disposal
11. current liabilities

IV. Accounting for corporations
12. contributed capital
13. retained earnings and corporate income statements
14. long term liabilities

V. Basic concepts of management accounting
15. introduction to management accounting
16. cost behavior and cost volume profit analysis
17. cost allocation and the job order costing system
18. the process cost system

VI. Management planing and control
19. responsibility accounting and performance evaluation
20. the budgeting process
21. standard costing and variance analysis

VII. Accounting for management decision making
22. price decision including transfer pricing
23. short run decision analysis
capital expenditure decisions

VIII. Management accounting changes caused by global competition
25. the just in time operating environment and automation
26. cost management systems, including activity based costing and measures of quality

IX . Special reports and analyses of accounting information
27. the statement of cash flows
28. financial statement analyses

Includes indexes.