Summary |
Survey of accounting third edition, is designed for a one-term introductory accounting course. It provides an overview of the basic topics in financial and managerial accounting, without the extraneous accounting principles topics that must be omitted or otherwise modified to fit into a one-term course. Written for students who have no prior knowledge of accounting, this text emphasizes how accounting reports are used by managers, investors, and other business stakeholders.
The contents of the book includes –
1. The role of accounting in business
2. Basic accounting concepts
3. Accrual accounting concepts
4. Accounting for merchandising businesses
5. Sarbanes-Oxley, internal control, and cash
6. Receivables and inventories
7. Fixed assets and intangible assets
8. Liabilities and stockholders’ equity
9. Financial statement analysis
10. Accounting systems for manufacturing businesses
11. Cost behavior and cost-volume-profit analysis
12. Differential analysis and product pricing
13. Budgeting and standard cost systems
14. Performance evaluation for decentralized operations
15. Capital investment analysis
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