Survey of Accounting / Edition 6

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Overview

This text provides a contemporary introduction to accounting and accounting systems. It covers the essence of both financial and managerial accounting in a non-procedural, non-debit and credit manner. After a brief introduction to financial statement preparation, the remainder of the text focuses on controls and the use of accounting information in decision making.
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Editorial Reviews

Booknews
Billed as a one-semester accounting text for all majors, this book emphasizes the use of accounting by managers and investors to make decisions. Topics covered include accounting systems, fixed and intangible assets, liabilities and stockholders' equity, financial statement analysis, product pricing, budgeting and standard cost systems, performance evaluation, and cost allocation and activity- based costing. Annotation c. Book News, Inc., Portland, OR (booknews.com)
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Product Details

  • ISBN-13: 9781133189121
  • Publisher: Cengage Learning
  • Publication date: 2/3/2012
  • Edition description: Older Edition
  • Edition number: 6
  • Pages: 736
  • Sales rank: 279,715
  • Product dimensions: 8.50 (w) x 11.00 (h) x 1.20 (d)

Meet the Author

Dr. Carl S. Warren is Professor Emeritus of Accounting at the University of Georgia, Athens. Dr. Warren has taught classes at the University of Georgia, University of Iowa, Michigan State University, and University of Chicago. He focused his teaching efforts on principles of accounting and auditing. Dr. Warren received his PhD from Michigan State University and his BBA and MA from the University of Iowa. During his career, Dr. Warren published numerous articles in professional journals, including THE ACCOUNTING REVIEW, JOURNAL OF ACCOUNTING RESEARCH, JOURNAL OF ACCOUNTANCY, THE CPA JOURNAL, and AUDITING: A JOURNAL OF PRACTICE AND THEORY. Dr. Warren has served on numerous committees of the American Accounting Association, the American Institute of Certified Public Accountants, and the Institute of Internal Auditors. He also has consulted with numerous companies and public accounting firms. His outside interests include playing handball, golfing, skiing, backpacking, and fly-fishing.

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Table of Contents

1. Introduction to Business and Accounting. 2. Business Reporting Under Accrual Accounting. 3. Accounting Systems for Merchandising Businesses. 4. Accounting Systems, Internal Controls, and Cash. 5. Accounts Receivable and Inventory. 6. Fixed Assets and Intangible Assets. 7. Liabilities and Stockholders' Equity. 8. Financial Statement Analysis. 9. Accounting Systems for Manufacturing Businesses. 10. Cost Behavior and Cost-Volume-Profit Analysis. 11. Differential Analysis and Product Pricing. 12. Budgeting and Standard Cost Systems. 13. Capital Investment Analysis. 14. Performance Evaluation for Decentralized Operations. 15. Cost Allocation and Activity-Based Costing. Appendix. The Double-Entry Accounting System.
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