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PRINCIPLES OF ACCOUNTING continues to lead the market with balanced, flexible content supported by an array of integrated print and technology supplements. Designed for both majors and non-majors, the new edition focuses on the relevance of accounting in business with an emphasis on decision-making and analysis. Whether an instructor wants to present a user or procedural orientation, incorporate new instructional strategies, develop students' core competencies, or integrate the latest technology into the classroom, the 2005e Edition provides a total solution. The integrated text and technology program engages students in relevant issues and themes, from the Enron crisis—which led to a series of amendments in accounting law—to the controversy surrounding stock options. Case studies, accompanied by provocative questions, help build critical thinking skills and connect accounting to the real world of business.
1. Uses of Accounting Information and the Financial Statements. 2. Measuring Business Transactions. 3. Measuring Business Income. 4. Completing the Accounting Cycle. 5. Merchandising Operations. 6. Financial Reporting and Analysis. Supplement to Chapter 6: How to Read an Annual Report. 7. Accounting Information Systems. 8. Internal Control. 9. Short-Term Financial Assets. 10. Inventories. 11. Long-Term Assets. 12. Current Liabilities. 13. Partnerships. 14. Contributed Capital. 15. The Corporate Income Statement and the Statement of Stockholders' Equity. 16. Long-Term Liabilities. 17. The Statement of Cash Flows. 18. Financial Performance Evaluation. 19. The Changing Business Environment: A Manager's Perspective. 20. Cost Concepts and Cost Allocation. 21. Cost Systems: Job Order and Process Costing. 22. Activity-Based Systems: ABM and JIT. 23. Cost Behavior Analysis. 24. The Budgeting Process. 25. Standard Costing and Variance Analysis. 26. Performance Management and Evaluation. 27. Analysis for Decision Making. Appendices. A. International Accounting. B. Long-Term Investments. C. The Time Value of Money. D. Future Value and Present Value Tables.