Accounting Principles |
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Contents
The Profession of Accounting | 8 |
Criteria | 14 |
An Overall View | 29 |
Copyright | |
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Common terms and phrases
absorption costing accounting information accounting period accounting principles accounting system accounts receivable activities actual adjusting entries adjustment allocated amount analysis balance sheet bond book value budget calculated called cash flow statement cash inflows Chapter common stock company's concept corporation cost centers cost object cost of sales cost system current liabilities debit debt decrease described difference differential costs discount dividends entity entry equipment equity estimated example FASB financial accounting financial statements fixed costs full cost GAAP gross margin income statement income tax increase incurred indirect costs investment LIFO management accounting manufacturing measure method net income operating organization overhead costs overhead rate owners payments percent performance plans present value problems production cost purchase ratio recorded reported responsibility center retained earnings sales revenue sales volume semivariable shareholders shown in Illustration sold standard cost transaction unit cost usually variable cost volume variance