Financial & Managerial Accounting

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Cengage Learning, Feb 25, 2011 - Business & Economics - 1424 pages
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The authors of FINANCIAL AND MANAGERIAL ACCOUNTING, 11E, understand that you need to find important information quickly. This textbook uses an integrated learning system to help you complete homework and lead you to accounting mastery. Building on the authors' proven approach, clear examples and high-impact writing guide you through the preparation of corporate-based financial statements. Our authors artfully provide a framework for understanding what accounting is all about and accounting's evolving role in business.
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Contents

Introduction to Accounting and Business
1
Analyzing Transactions
51
The Adjusting Process
103
Completing the Accounting Cycle
149
Accounting for Merchandising Businesses
211
Inventories
269
SarbanesOxley Internal Control and Cash
313
Receivables
359
Job Order Costing
791
Process Cost Systems
833
Cost Behavior and CostVolumeProfit Analysis
883
Variable Costing for Management Analysis
929
Budgeting
977
Performance Evaluation Using Variances from Standard Costs
1025
Performance Evaluation for Decentralized Operations
1071
Differential Analysis and Product Pricing
1115

Fixed Assets and Intangible Assets
403
Current Liabilities and Payroll
447
Corporations Organization Stock Transactions and Dividends
497
LongTerm Liabilities Bonds and Notes
539
Investments and Fair Value Accounting
581
Statement of Cash Flows
641
Financial Statement Analysis
697
Managerial Accounting Concepts and Principles
753
Capital Investment Analysis
1158
Cost Allocation and ActivityBased Costing
1195
Cost Management for JustinTime Environments
1241
Appendices
1281
Glossary
49
Subject Index
61
Company Index
78
Copyright

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About the author (2011)

Dr. Carl S. Warren is Professor Emeritus of Accounting at the University of Georgia, Athens. Dr. Warren has taught classes at the University of Georgia, University of Iowa, Michigan State University, and University of Chicago. He focused his teaching efforts on principles of accounting and auditing. Dr. Warren received his PhD from Michigan State University and his BBA and MA from the University of Iowa. During his career, Dr. Warren published numerous articles in professional journals, including The Accounting Review, Journal of Accounting Research, Journal of Accountancy, The CPA Journal, and Auditing: A Journal of Practice and Theory. Dr. Warren has served on numerous committees of the American Accounting Association, the American Institute of Certified Public Accountants, and the Institute of Internal Auditors. He also has consulted with numerous companies and public accounting firms. His outside interests include handball, golfing, skiing, backpacking, motorcycling, and fly-fishing.

Dr. James M. Reeve is Professor Emeritus of Accounting and Information Management at the University of Tennessee. Professor Reeve taught full-time as part of the accounting faculty for twenty-five years after graduating with his PhD from Oklahoma State University. He presently teaches part-time at UT. His teaching efforts focused on undergraduate accounting principles and graduate education in the Master of Accountancy and Senior Executive MBA programs. Beyond this, Professor Reeve is very active in the Supply Chain Certification program, which is a major executive education and research effort of the college. His research interests are varied and include work in managerial accounting, supply chain management, lean manufacturing, and information management. He has published over forty articles in academic and professional journals, including Journal of Cost Management, Journal of Management Accounting Research, Accounting Review, Management Accounting Quarterly, Supply Chain Management Review, and Accounting Horizons. He has consulted or provided training around the world for a variety of organizations, including Boeing, Procter & Gamble, Norfolk Southern, Hershey Foods, Coca-Cola, and Sony. When not writing books, Professor Reeve plays golf and is involved in faith-based activities.

Dr. Jonathan Duchac is the Wayne Calloway Professor of Accounting and Acting Associate Dean of Accounting Programs at Wake Forest University. He earned his PhD in accounting from the University of Georgia and currently teaches introductory and advanced courses in financial accounting. Dr. Duchac has received a number of awards during his career, including the Wake Forest University Outstanding Graduate Professor Award, the T.B. Rose award for Instructional Innovation, and the University of Georgia Outstanding Teaching Assistant Award. In addition to his teaching responsibilities, Dr. Duchac has served as Accounting Advisor to Merrill Lynch Equity Research, where he worked with research analysts in reviewing and evaluating the financial reporting practices of public companies. He has testified before the U.S. House of Representatives, the Financial Accounting Standards Board, and the Securities and Exchange Commission and has worked with a number of major public companies on financial reporting and accounting policy issues. In addition to his professional interests, Dr. Duchac is an avid runner, mountain biker, and snow skier.

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