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The new edition is flexible enough to support both instructors who emphasize uses of accounting information and instructors who focus on the procedural aspects of accounting. By placing the procedural content in optional, supplemental objectives at the end of chapters, instructors can choose how much procedural detail to include in their course. Comprehensive assignment material is also organized by learning objective, enabling faculty to customize homework assignments based on course objectives.
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 Costing. 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: Accounting for Investments. Appendix C: Present Value Tables.
Posted January 2, 2013
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