Introduction to Financial Accounting

Texte du rabat

**For Introductory Financial Accounting courses at the MBA level, and for rigorous undergraduate courses.

**A unique blend of theory, practice, and robust financial statement analysis.

Introduction to Financial Accounting describes the most widely accepted accounting theory and practice with an emphasis on using and analyzing the information in financial statements. This text also compares U.S. GAAP to IFRS where relevant.

Contenu

• I. FOCUS ON DECISION MAKING
• 1. Managerial Accounting, the Business Organization, and Professional Ethics
• 2. Introduction to Cost Behavior and Cost-Volume Relationships
• 3. Measurement of Cost Behavior
• 4. Cost Management Systems and Activity-Based Costing
• 5. Relevant Information for Decision Making with a Focus on Pricing Decisions
• 6. Relevant Information for Decision Making with a Focus on Operational Decisions
• II. ACCOUNTING FOR PLANNING AND CONTROL
• 7. Introduction to Budgets and Preparing the Master Budget
• 8. Flexible Budgets and Variance Analysis
• 9. Management Control Systems and Responsibility Accounting
• 10. Management Control in Decentralized Organizations
• III. CAPITAL BUDGETING
• 11. Capital Budgeting
• IV. PRODUCT COSTING
• 12. Cost Allocation
• 13. Accounting for Overhead Costs
• 14. Job-Costing and Process-Costing Systems
• V. BASIC FINANCIAL ACCOUNTING
• 15. Basic Accounting: Concepts, Techniques, and Conventions
• 16. Understanding Corporate Annual Reports: Basic Financial Statements
• 17. Understanding and Analyzing Consolidated Financial Statements