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· 분류 : 외국도서 > 경제경영 > 재무/회계 > 일반
· ISBN : 9780073379593
· 쪽수 : 911쪽
· 출판일 : 2010-05-05
목차
PART 1
Financial Accounting 1
1 The Nature and Purpose of Accounting 2
2 Basic Accounting Concepts; The Balance Sheet 26
3 Basic Accounting Concepts; The Income Statement 50
4 Accounting Records and Systems 80
5 Revenue and Monetary Assets 108
6 Cost of Sales and Inventories 141
7 Long-Lived Nonmonetary Assets and Their Amortization 172
8 Sources of Capital; Debt 220
9 Sources of Capital; Owners' Equity 256
10 Other Items That Affect Net Income and Owners' Equity 283
11 The Statement of Cash Flows 314
12 Acquisitions and Consolidated Statements 343
13 Financial Statement Analysis 367
14 Understanding Financial Statements 402
PART 2
Management Accounting 437
15 The Nature of Management Accounting 438
16 The Behavior of Costs 456
17 Full Costs and Their Uses 490
18 Additional Aspects of Product Costing Systems 519
19 Standard Costs, Variable Costing Systems, Quality Costs, and Joint Costs 571
20 Production Cost Variance Analyses 606
21 Other Variance Analyses 628
22 Control; The Management Control Environment 650
23 Control; The Management Control Process 682
24 Strategic Planning and Budgeting 711
25 Reporting and Evaluation 773
26 Short-Run Alternative Choice Decisions 807
27 Longer-Run Decisions; Capital Budgeting 840
28 Management Accounting System Design 868














