Part One: Financial Accounting

1. The Nature and Purpose of Accounting
2. Basic Accounting Concepts: The Balance Sheet
3. Basic Accounting Concepts: The Income Statement
4. Accounting Records and Systems
5. Revenue and Monetary Assets
6. Cost of Sales and Inventories
7. Long-Lived Nonmonetary Assets and Their Amortization
8. Sources of Capital: Debt
9. Sources of Capital: Owners’ Equity
10. Other Items That Affect Net Income and Owners’ Equity
11. The Statement of Cash Flows
12. Acquisitions and Consolidated Statements
13. Financial Statement Analysis
14. Understanding Financial Statements

Part Two: 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. Production Cost Variance Analyses
21. Other Variance Analysis
22. Control: The Management Control Environment
23. Control: The Management Control Process
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

Detailed TOC (75.0K)