Accounting: What the Numbers Mean / Edition 5

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Overview

Accounting has become known as the language of business. This new edition is written to meet the needs of those students who will not be accountants but who do need to understand accounting to learn the key language that embarks us in the business world. Marshall, the leading text in the Survey market, takes readers through the basics: what accounting information is, what it means, and how it is used. In using this text, students examine financial statements and discover what they do and do not communicate. This enables them to gain the crucial decision-making and problem-solving skills they need in order to succeed in a professional environment. The new edition still has a strong focus on Return on Investment while updated content is integrated throughout.

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Product Details

  • ISBN-13: 9780072379006
  • Publisher: McGraw-Hill Companies, The
  • Publication date: 8/28/2001
  • Edition description: Older Edition
  • Edition number: 5
  • Pages: 650

Table of Contents

1 Accounting - Present and Past 1
PT. I Financial Accounting 25
2 Financial Statements and Accounting Concepts/Principles 27
3 Fundamental Interpretations Made from Financial Statement Data 75
4 The Bookkeeping Process and Transaction Analysis 102
5 Accounting for and Presentation of Current Assets 142
6 Accounting for and Presentation of Property, Plant and Equipment, and Other Noncurrent Assets 190
7 Accounting for and Presentation of Liabilities 239
8 Accounting for and Presentation of Owners' Equity 280
9 The Income Statement and the Statement of Cash Flows 317
10 Explanatory Notes and Other Financial Information 366
11 Financial Statement Analysis 389
PT. II Managerial Accounting 431
12 Managerial/Cost Accounting and Cost Classifications 433
13 Cost-Volume-Profit Analysis 472
14 Budgeting and Performance Reporting 501
15 Standard Costs and Variance Analysis 537
16 Capital Budgeting 563
Appendix: Financial Statements and Other Financial Information from the Armstrong World Industries, Inc., 1994 Annual Report 583
Index 623
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