Introduction to Accounting: A User Perspective
Prentice Hall, 2000 - Business & Economics - 956 pages
"This introduction to accounting and its significant role in making sound business decisions trains readers in becoming wise users, not necessarily preparers of accounting information—a strong user-based approach that's endorsed and supported by the AECC. The authors present accounting information in a broader business context—emphasizing what accounting information is, why it is important, and how it is used to make strategic economic decisions—but still include traditional debit/credit information as optional coverage. Discussions include Management Accounting: It's Environment and Future; Classifying Costs; Determining Costs of Products; Cost Behavior; Business Decisions Using Cost Behavior; Making Decisions Using Relevant Information; The Capital Budget: Evaluating Capital Expenditures; The Operating Budget; Standard Costing; and Evaluating Performance. For practicing office professionals, accounting clerks and paraprofessionals, and staff accountants. "--Publisher's description.
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Forms of Business Organization
Business and Accounting F16
Economic Decision Making F43
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accounting information accrual basis activity additional alternative amount annual report answer assets assuming balance sheet bank benefit bonds borrowing Calculate called capital cash cash basis chapter common stock company's consider corporation cost Credit December 31 decision makers depreciation Describe determine Discussion dividend earnings economic decision effective equity example Exhibit expense Explain financial statements future gross Identify important income statement interest investment investors issued January journal learning less Liabilities loan major measurement merchandise month Name offering operations organization owners paid partnership Payable payment period preferred Prepare present problem profit proprietorship purchase questions received recognize record REQUIRED responsibility retained earnings revenue sell shares sold standards stockholders traded transactions