Accounting : what the numbers mean / David H. Marshall, Wayne W. McManus, Daniel F. Viele.

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Bibliographic Details
Edition:Eleventh edition.
Published: New York, NY : McGraw-Hill Education, [2017]
Main Author:
Marshall, David H. (Author)
Other Authors:
McManus, Wayne W. (Author)
Viele, Daniel F. (Author)
Subjects:
Accounting > Textbooks.
Managerial accounting > Textbooks.
Accounting.
Managerial accounting.
Format: Book
Accounting : what the numbers mean /
Table of Contents:
  • Machine generated contents note: 1. Accounting[--]Present and Past
  • What Is Accounting?
  • Financial Accounting
  • Managerial Accounting/Cost Accounting
  • Auditing[--]Public Accounting
  • Internal Auditing
  • Governmental and Not-for-Profit Accounting
  • Income Tax Accounting
  • How Has Accounting Developed?
  • Early History
  • The Accounting Profession in the United States
  • Financial Accounting Standard Setting at the Present Time
  • Standards for Other Types of Accounting
  • International Accounting Standards
  • Ethics and the Accounting Profession
  • The Conceptual Framework
  • Summary of Concepts Statement No.8, Chapter 1: "The Objective of General Purpose Financial Reporting"
  • Objectives of Financial Reporting for Nonbusiness Organizations
  • Plan of the Book
  • Resources for Students
  • 2. Financial Statements and Accounting Concepts/Principles
  • Financial Statements
  • From Transactions to Financial Statements
  • Financial Statements Illustrated.
  • Note continued: Explanations and Definitions
  • Comparative Statements in Subsequent Years
  • Illustration of Financial Statement Relationships
  • Accounting Concepts and Principles
  • Concepts/Principles Related to the Entire Model
  • Concepts/Principles Related to Transactions
  • Concepts/Principles Related to Bookkeeping Procedures and the Accounting Process
  • Concepts/Principles Related to Financial Statements
  • Limitations of Financial Statements
  • The Corporation's Annual Report
  • 3. Fundamental Interpretations Made from Financial Statement Data
  • Financial Ratios and Trend Analysis
  • Return on Investment
  • The DuPont Model: An Expansion of the ROI Calculation
  • Return on Equity
  • Working Capital and Measures of Liquidity
  • Illustration of Trend Analysis
  • 4. The Bookkeeping Process and Transaction Analysis
  • The Bookkeeping/Accounting Process
  • The Balance Sheet Equation[--]A Mechanical Key
  • Transactions
  • Bookkeeping Jargon and Procedures.
  • Note continued: Understanding the Effects of Transactions on the Financial Statements
  • Adjustments
  • Transaction Analysis Methodology
  • 5. Accounting for and Presentation of Current Assets
  • Cash and Cash Equivalents
  • The Bank Reconciliation as a Control over Cash
  • Short-Term Marketable Securities
  • Balance Sheet Valuation
  • Interest Accrual
  • Accounts Receivable
  • Bad Debts/Uncollectible Accounts
  • Cash Discounts
  • Notes Receivable
  • Interest Accrual
  • Inventories
  • Inventory Cost Flow Assumptions
  • The Impact of Changing Costs (Inflation/ Deflation)
  • Selecting an Inventory Cost Flow Assumption
  • Inventory Accounting System Alternatives
  • Inventory Errors
  • Balance Sheet Valuation at the Lower of Cost or Market
  • Prepaid Expenses and Other Current Assets
  • 6. Accounting for and Presentation of Property, Plant, and Equipment, and Other Noncurrent Assets
  • Land
  • Buildings and Equipment
  • Cost of Assets Acquired.
  • Note continued: Depreciation for Financial Accounting Purposes
  • Repair and Maintenance Expenditures
  • Disposal of Depreciable Assets
  • Assets Acquired by Capital Lease
  • Intangible Assets
  • Leasehold Improvements
  • Patents, Trademarks, and Copyrights
  • Goodwill
  • Natural Resources
  • Other Noncurrent Assets
  • Appendix[--]Time Value of Money
  • Future Value
  • Future Value of an Annuity
  • Present Value
  • Present Value of an Annuity
  • Impact of Compounding Frequency
  • 7. Accounting for and Presentation of Liabilities
  • Current Liabilities
  • Short-Term Debt
  • Current Maturities of Long-Term Debt
  • Accounts Payable
  • Unearned Revenue or Deferred Credits
  • Payroll Taxes and Other Withholdings
  • Other Accrued Liabilities
  • Noncurrent Liabilities
  • Long-Term Debt
  • Deferred Tax Liabilities
  • Other Noncurrent Liabilities
  • Contingent Liabilities
  • 8. Accounting for and Presentation of Stockholders' Equity
  • Paid-In Capital
  • Common Stock.
  • Note continued: Preferred Stock
  • Additional Paid-In Capital
  • Retained Earnings
  • Cash Dividends
  • Stock Dividends and Stock Splits
  • Accumulated Other Comprehensive Income (Loss)
  • Treasury Stock
  • Reporting Changes in Stockholders' Equity Accounts
  • Noncontrolling Interest
  • Owners' Equity for Other Types of Entities
  • Proprietorships and Partnerships
  • Not-for-Profit and Governmental Organizations
  • Appendix[--]Personal Investing
  • 9. The Income Statement and the Statement of Cash Flows
  • Income Statement
  • Revenues
  • Expenses
  • Cost of Goods Sold
  • Gross Profit or Gross Margin
  • Operating Expenses
  • Income from Operations
  • Other Income and Expenses
  • Income before Income Taxes and Income Tax Expense
  • Net Income and Earnings per Share
  • Income Statement Presentation Alternatives
  • Unusual or Frequently Occurring Items Sometimes Seen on an Income Statement
  • Statement of Cash Flows
  • Content and Format of the Statement.
  • Note continued: Interpreting the Statement of Cash Flows
  • 10. Corporate Governance, Notes to the Financial Statements, and Other Disclosures
  • Corporate Governance
  • Financial Reporting Misstatements
  • General Organization of Notes to the Financial Statements
  • Notes to the Financial Statements 366 Significant Accounting Policies
  • Details of Other Financial Statement Amounts
  • Other Disclosures
  • Management's Statement of Responsibility
  • Management's Discussion and Analysis (MD & A)
  • Five-Year (or Longer) Summary of Financial Data
  • Independent Auditors' Report
  • Financial Statement Compilations
  • 11. Financial Statement Analysis
  • Financial Statement Analysis Ratios
  • Liquidity Measures
  • Activity Measures
  • Profitability Measures
  • Financial Leverage Measures
  • Other Analytical Techniques
  • Book Value per Share of Common Stock
  • Common Size Financial Statements
  • Other Operating Statistics.
  • Note continued: 12. Managerial Accounting and Cost-Volume-Profit Relationships
  • Managerial Accounting Contrasted to Financial Accounting
  • Cost Classifications
  • Relationship of Total Cost to Volume of Activity
  • Applications of Cost[--]Volume[--]Profit Analysis
  • Cost Behavior Pattern: The Key
  • Estimating Cost Behavior Patterns
  • A Modified Income Statement Format
  • An Expanded Contribution Margin Model
  • Multiple Products or Services and Sales Mix Considerations
  • Break-Even Point Analysis
  • Operating Leverage
  • 13. Cost Accounting and Reporting
  • Cost Management
  • Cost Accumulation and Assignment
  • Cost Relationship to Products or Activity
  • Costs for Cost Accounting Purposes
  • Cost Accounting Systems
  • Cost Accounting Systems[--]General Characteristics
  • Cost Accounting Systems[--]Job Order Costing, Process Costing, and Hybrid Costing
  • Cost Accounting Methods[--]Absorption Costing and Direct Costing.
  • Note continued: Cost Accounting Systems in Service Organizations
  • Activity-Based Costing
  • 14. Cost Planning
  • Cost Classifications
  • Relationship of Total Cost to Volume of Activity
  • Cost Classification According to a Time-Frame Perspective
  • Budgeting
  • The Budgeting Process in General
  • The Budget Time Frame
  • The Budgeting Process
  • The Purchases/Production Budget
  • The Cost of Goods Sold Budget
  • The Operating Expense Budget
  • The Budgeted Income Statement
  • The Cash Budget
  • The Budgeted Balance Sheet
  • Standard Costs
  • Using Standard Costs
  • Developing Standards
  • Costing Products with Standard Costs
  • Other Uses of Standards
  • Budgeting for Other Analytical Purposes
  • 15. Cost Control
  • Cost Classifications
  • Relationship of Total Cost to Volume of Activity
  • Cost Classification According to a Time-Frame Perspective
  • Performance Reporting
  • Characteristics of the Performance Report
  • The Flexible Budget.
  • Note continued: Standard Cost Variance Analysis
  • Analysis of Variable Cost Variances
  • Analysis of Fixed Overhead Variance
  • Accounting for Variances
  • Analysis of Organizational Units
  • Reporting for Segments of an Organization
  • The Analysis of Investment Centers
  • The Balanced Scorecard
  • 16. Costs for Decision Making
  • Cost Classifications
  • Cost Classifications for Other Analytical Purposes
  • Short-Run Decision Analysis
  • Relevant Costs
  • Relevant Costs in Action[--]The Sell or Process Further Decision
  • Relevant Costs in Action[--]The Special Pricing Decision
  • Relevant Costs in Action[--]The Target Costing Question
  • Relevant Costs in Action[--]The Make or Buy Decision
  • Relevant Costs in Action[--]The Continue or Discontinue a Segment Decision
  • Relevant Costs in Action[--]The Short-Term Allocation of Scarce Resources
  • Long-Run Investment Analysis
  • Capital Budgeting.
  • Note continued: Investment Decision Special Considerations
  • Cost of Capital
  • Capital Budgeting Techniques
  • The Investment Decision
  • Integration of the Capital Budget with Operating Budgets.

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