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Accounting: What the Numbers Mean, 5/e
David H. Marshall, Millikin University
Wayne W. McManus, International College of the Cayman Islands
Daniel F. Viele, Webster University

Accounting - Present and Past

Chapter 1 Outline

What Is Accounting?

  1. Definition
  2. Uses of Accounting Information
  3. Classifications
    1. Financial Accounting
    2. Managerial Accounting / Cost Accounting
    3. Auditing -- Public Accounting
    4. Internal Auditing
    5. Governmental Accounting
    6. Income Tax Accounting

How Has Accounting Developed?

  1. Early History
  2. The Accounting Profession in the United States
  3. Financial Accounting Standard Setting at the Present Time
    1. Financial Accounting Standards Board
    2. Standards are Evolving
  4. Standards for Other Types of Accounting
    1. Managerial Accounting / Cost Accounting
    2. Auditing
    3. Governmental Accounting
    4. Income Tax Accounting
  5. International Accounting Standards
  6. Ethics and the Accounting Profession

The Conceptual Framework.

  1. Listing and Context
  2. Highlights of Concepts Statement No. 1 -- Objectives of Financial Reporting by Business Enterprises
  3. Objectives of Financial Reporting for Nonbusiness Organizations

Plan of the Book.