Financial & Managerial Accounting

Abstract

1. Uses of Accounting Information and the Financial Statements. Supplement to Chapter 1: How to Read an Annual Report. 2. Measurement Concepts: Recording Business Transactions. 3. Measuring Business Income: Adjusting the Accounts. Supplement to Chapter 3: Closing Entries and the Work Sheet. 4. Foundations of Financial Reporting and the Classified Balance Sheet. 5. Accounting for Merchandising Operations. 6. Inventories. 7. Cash and Internal Control. 8. Receivables. 9. Long-Term Assets. 10. Current Liabilities and Fair Value Accounting. 11. Long-Term Liabilities. 12. Stockholders' Equity. 13. The Statement of Cash Flows. Supplement to Chapter 13: The Direct Method of Preparing the Statement of Cash Flows. 14. Financial Statement Analysis. 15. Managerial Accounting and Cost Concepts. 16. Costing Systems: Job Order. 17. Costing Systems: Process Costing. 18. Value-Based Systems: Activity-Based-Costing and Lean Accounting. 19. Cost-Volume-Profit Analysis. 20. The Budgeting Process. 21. Flexible Budgets and Performance Analysis 22. Standard Costing and Variance Analysis. 23. Short-Run Decision Analysis. 24. Capital Investment Analysis. 25. Pricing Decisions, Including Target Costing and Transfer Pricing. 26. Quality Management and Measurement. Appendix A: Accounting for Unincorporated Businesses. Appendix B: Investments. Appendix C: Present Value Tables.

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