Accounting : Text and Cases is a product of lifelong dedication to the discipline of accounting, and users of the book benefit from a breadth of experience that is sure to enrich your course and your students.



Table of Contents

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. Analyzing Other Variance Analyses

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

Appendix A

Appendix B

INDEX