Survey of Accounting / Edition 7

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Overview

SURVEY OF ACCOUNTING, 7E provides an overview of the basic topics of financial and managerial accounting, without emphasizing the use of debits and credits. Written for individuals who have no prior knowledge of accounting, this text emphasizes how accounting reports are used by managers, investors, and other business stakeholders. The unique Integrated Financial Statement Framework shows how transactions impact the three primary financial statements, showing the integrated nature of accounting.

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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: 9781285183480
  • Publisher: Cengage Learning
  • Publication date: 1/1/2014
  • Edition description: New Edition
  • Edition number: 7
  • Pages: 720
  • Sales rank: 219,690
  • Product dimensions: 8.70 (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. The Role of Accounting in Business. 2. Basic Accounting Concepts. 3. Accrual Accounting Concepts. 4. Accounting for Merchandising Businesses. 5. Sarbanes-Oxley, Internal Control, and Cash. 6. Receivables and Inventories. 7. Fixed Assets and Intangible Assets. 8. Liabilities and Stockholders' Equity. 9. Financial Statement Analysis. 10. Accounting Systems for Manufacturing Businesses. 11. Cost Behavior and Cost-Volume-Profit Analysis. 12. Differential Analysis and Product Pricing. 13. Budgeting and Standard Cost Systems. 14. Performance Evaluation for Decentralized Operations. 15. Capital Investment Analysis. Appendix A: Double-Entry Accounting Systems. Appendix B: Process Cost Systems.

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