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CORNERSTONES OF FINANCIAL & MANAGERIAL ACCOUNTING gives students a strong foundation of core financial accounting concepts in an efficient and relevant way. The unique Cornerstones pedagogy is at the heart of this text, providing consistent step-by-step examples to help students solve fundamental problems. The Current Trends Update edition addresses the latest changes in accounting, with revisions to the conceptual framework of accounting, Codification, fair value, and International Financial Reporting Standards (IFRS). Each book is now packaged with a password to help you access 250 step-by-step Cornerstone Videos to help you solve problems. Cornerstones is a breakthrough for accounting, promising better results in the classroom as students leave the course with a richer understanding of the business environment.
1. Accounting and the Financial Statements. 2. The Accounting Information System. 3. Accrual Accounting. 4. Internal Control and Cash. 5. Sales and Receivables. 6. Cost of Goods Sold and Inventory. 7. Operating Assets Financial. 8. Current and Contingent Liabilities. 9. Long-Term Liabilities. 10. Stockholders' Equity Financial. 11. The Statement of Cash Flows. 12. Financial Statement Analysis. 13. Managerial Accounting Concepts and Decision-Making Support. 14. Cost Behavior. 15. Cost-Volume-Profit Analysis: A Managerial Planning Tool. Making the Connection: Cost Behavior and Cost-Volume-Profit Analysis for Many Glacier Hotel. 16. Job-Order Costing. 17. Process Costing. 18. Activity-Based Costing & Management. 19. Profit Planning. 20. Standard Costing: A Managerial Control Tool. Making the Connection: Cost System Choices, Budgeting, and Variance Analyses for Sacred Heart Hospital. 21. Flexible Budgets and Overhead Analysis. 22. Performance Evaluation, Variable Costing, and Decentralization. 23. Short-Run Decision Making: Relevant Costing and Inventory Management. 24. Capital Investment Decisions. Making the Connection: Relevant Costing, Cost-Based Pricing, Cost Behavior, and Net Present Value Analysis for NoFat. Behavior, and Net Present Value Analysis. Appendix Financial Statement Information: Abercrombie & Fitch. Appendix Financial Statement Information: Aeropostale. Appendix Time Value of Money. Appendix International Financial Reporting Standards. Glossary. Check Figures. Index.