Financial and managerial accounting principles

Powers/Needles/Crosson delivers interactive pedagogy by illustrating accounting principles and real-world examples to encourage critical thinking. This revision is based on an understanding of the nature, culture, and motivations of today's students and on extensive feedback from instructors. These substantialchanges meet the needs of students, who not only face a business world increasingly complicated by ethical issues, globalization, and technology but also have more demands on their time. To help them meet these challenges, this textbook shows students how business transactions, which are the result of businessdecisions, are recorded in a way to show their effects on the financial statements. Built on historically strong pedagogy, this edition demonstrates strengthened transaction analysis and its link to the accounting cycle. Proven Presentation: Students learn from a trusted approach built on proper accounting principles and technical detail to ensure mastery of core accounting concepts. Relevant Coverage: Chapter-opening Decision Points have been enhanced to expose students to the changing financial reporting environment and IFRS. Critical-Thinking Tools: New Stop & Think features help students develop the judgment skills they need in the modern business world. Powers/Needles/Crosson demonstrates accounting in motion! INDICE: 1. Uses of Accounting Information and the Financial Statements. Supplement: How To Read An Annual Report. CVS Corporation Annual Report. Southwest Airline Co. Financial Statements. 2. Analyzing Business Transactions. 3. Measuring Business Income. Supplement: Closing Entries and the Work Sheet. 4. Financial Reporting and Analysis. 5. The Operating Cycle and Merchandising Operations. Supplement: Special Purpose Journals. 6. Internal Control. 7. Inventories. 8. Cash and Receivables. 9. Current Liabilities and Fair Value Accounting.10. Long-Term Assets. 11. Long-Term Liabilities. 12. Contributed Capital. 13.The Corporate Income Statement and the Statement of Stockholders' Equity. 14.The Statement of Cash Flows. 15. The Changing Business Environment: A Manager's Perspective. 16. Cost Concepts and Cost Allocation. 17. Costing Systems: Job Order. 18. Costing Systems: Process Costing. 19. Activity-Based Systems: ABMand JIT. 20. Cost Behavior Analysis. 21. The Budgeting Process. 22. Performance Management and Evaluation. 23. Standard Costing and Variance Analysis. 24. Short-Run Decision Analysis. 25. Capital Investment Analysis. 26. Pricing Decisions, Including Target Costing and Transfer Pricing. 27. Quality Management and Measurement. 28. Financial Performance Measurement. Appendix A: Investments. Appendix B: Consolidations. Appendix C: Future Value and Present Value Tables.

• ISBN: 978-0-538-74297-9
• Editorial: South Western College
• Encuadernacion: Rústica
• Páginas: 1376
• Fecha Publicación: 01/08/2010
• Nº Volúmenes: 1
• Idioma: Inglés