Accountingby Charles T. Horngren, Walter T. Harrison Jr.
Pub. Date: 01/28/1989
Publisher: Prentice Hall Professional Technical Reference
Target success with this market bestseller covering all of the key financial and management accounting topicscrafted for readers with no prior accounting experience. Accounting, 5/E explores the accounting issues facing companies such as Target, Nantucket Nectars, Teva, Oracle, and a variety of companies doing e-Business. Chapter topics include measuring business income: the adjusting process; merchandising operations and the accounting cycle; information systems; internal control, managing cash, making ethical judgments; merchandise inventory; current liabilities and payroll; partnerships; corporations; retained earnings, treasury stock, and the income statement; investments and international operations; the statement of cash flows; financial statement analysis; an introduction to management accounting; cost-volume-profit analysis; the master budget and responsibility accounting; activity-based costing and other cost management tools; and special business decisions and capital budgeting. For individuals with an interest in accounting and business.
Table of Contents1. Accounting and the Business Environment.
2. Recording Business Transactions.
3. Measuring Business Income: the Adjusting Process.
Appendix to Chapter 3: Alternative Treatment of Prepaid Expenses and Unearned Revenues.
4. Completing the Accounting Cycle.
Appendix to Chapter 4: Reversing Entries: An Optional Step.
5. Merchandising Operations and the Accounting Cycle.
Appendix to Chapter 5: Accounting for Merchandise in a Periodic Inventory System.
6. Accounting Information Systems.
7. Internal Control, Managing Cash, Making Ethical Judgments.
8. Accounts and Notes Receivable.
Appendix to Chapter 8: Discounting a Note Receivable.
9. Merchandise Inventory.
Appendix to Chapter 9: Comparing the Perpetual and Periodic Inventory Systems.
10. Plant Assets and Intangible Assets.
11. Current Liabilities and Payroll.
13. Corporations: Paid-in Capital and the Balance Sheet.
Appendix A: Target Annual Report.
Appendix B: Chart of Accounts.
Appendix C: Present and Future Tables.
Appendix D: Check Figures.
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