Introduction to Accounting: An Intregrated Approach / Edition 2

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2000 Hard cover 2nd ed. New. No dust jacket as issued. Sewn binding. Cloth over boards. Audience: General/trade.

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This textbook integrates financial and managerial accounting as opposed to keeping these areas separate,which is done in most books and curriculum. By using the term "integration," the authors focus on the business event and examine that event from both an external financial reporting perspective and an internal management decision-making perspective. The text incorporates real-world applications,including actual financial statements,to reinforce the relevance of topics to real business situations and promote student interest. The text also promotes active learning through "Pause & Reflect" probing questions placed sporadically throughout each chapter,"Of Interest" boxes that provide additional information relating to the chapter concepts,and end-of-chapter group exercises. There are three key distinctions to the Ainsworth/Deines/Plumlee/Larson approach. They are: 1. Integration of financial and managerial concepts 2. Within the context of business events,ADPL is organized by planning for events; performing those events (in other words,capturing them in the financial statements; and evaluating those business events. 3. An organization around the Statement of Cash Flows,first focusing on Operating Activities (what is my business,my product,who are my customers in Volume 1 and then Financing and Investing Activities (how do I fund my business,how do I expand,what are the financial risks,etc. in Volume 2.
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Product Details

  • ISBN-13: 9780070306769
  • Publisher: McGraw-Hill Higher Education
  • Publication date: 7/28/1999
  • Edition description: 2ND
  • Edition number: 2
  • Pages: 968

Table of Contents

Part 1: Introduction to Business and Accounting
Ch. 1 Accounting Information and Business
Ch. 2 Operating Cycles and Internal Control
Ch. 3 Accounting and Its Role in Business
Part 2: Planning and Decision Making in the Operating Cycle
Ch. 4 Revenue, Costs, and Profit Planning
Ch. 5 Short-term Operating Decisions
Ch. 6 Planning and Budgeting
Part 3: Recording and Communicating in the Operating Cycle
Ch. 7 Accounting Events and the Impact on Financial Statements
Ch. 8 Recording and Communicating in the Accounting Cycle
Ch. 9 Recording and Communicating in the Expenditure Cycle
Ch. 10 Recording and Communicating in the Revenue Cycle
Ch. 11 Recording and Communicating in the Conversion Cycle
Part 4: Evaluating and Controlling in the Operating Cycle
Ch. 12 Revenue and Expenditure Cycles: Analysis and Control
Ch. 13 Conversion Cycle: Analysis and Control
Part 5: Planning and Decision Making in the Investing and Financing Cycles
(and more...)
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