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Contents
PART 1
financial accounting 1
1 The Nature and Purpose of Accounting 3
2 Basic Accounting Concepts:The Balance Sheet
3 Basic Accounting Concepts:The Income Statement
4 Accoungting Records and Systems
5 Revenue and Moneary Assets
6 Cost of Sales and Inventories
7 Long-Lived Assets and Their Amortization
8 Sources of Capital: Debt
9 Sources of Capital: Owners' Equity
10 Other Items That Affect Net Income
11 The Statement of Cash Flows
12 Acquisitiongs and Consolidated Statements
13 Financial Statement Analysis
14 Understanding Financial Statements
PART 2
MANAGEMENT ACCOUNTING
15 The Nature of Management Accounting
16 The Behavior of Costs
17 Full Costs and Their Uses
18 Additional Aspects of Product Costing Systems
19 Standard Costs ,Variable Costing Systems, Quality Costs, and Joint Costs
20 Productiong Cost Variances
21 Analyzing Other Variances
22 Control:The Management Control Environment
23 Control:The Management ControlProcess
24 Strategic Planning and Budgeting
25 Reporting and Evaluation
26 Short-Run Alternative Choice Decisions
27 Longer-Run Decisions:Capital Budgeting
28 Management Accounting System Design
Index