Synopses & Reviews
SURVEY OF ACCOUNTING 3e, is designed for a one-term introductory accounting course. It provides an overview of the basic topics in financial and managerial accounting, without the extraneous accounting principles topics that must be skipped or otherwise modified to fit into a one-term course. Written for students who have no prior knowledge of accounting, the text emphasizes how accounting reports are used by managers, investors, and other business stakeholders.
Synopsis
This text provides a contemporary introduction to accounting and accounting systems. It covers the essence of both financial and managerial accounting in a non-procedural, non-debit and credit manner. After a brief introduction to financial statement preparation, the remainder of the text focuses on controls and the use of accounting information in decision making.
Synopsis
This text provides a contemporary introduction to accounting and accounting systems. It covers the essence of both financial and managerial accounting in a non-procedural, non-debit and credit manner. After a brief introduction to financial statement preparation, the remainder of the text focuses on controls and the use of accounting information in decision making.
Synopsis
SURVEY OF ACCOUNTING 3e, is designed for a one-term introductory accounting course. It provides an overview of the basic topics in financial and managerial accounting, without the extraneous accounting principles topics that must be skipped or otherwise modified to fit into a one-term course. Written for students who have no prior knowledge of accounting, the text emphasizes how accounting reports are used by managers, investors, and other business stakeholders.
About the Author
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 playing handball, golfing, skiing, backpacking, and fly-fishing.
Table of Contents
Chapter 1. The Role of Accounting in Business. Chapter 2. Basic Accounting Concepts. Chapter 3. Accrual Accounting Concepts. Chapter 4. Accounting for Merchandise Businesses. Chapter 5. Internal Control and Cash. Chapter 6. Receivables and Inventories. Chapter 7. Fixed Assets and Intangible Assets. Chapter 8. Liabilities and Stockholders' Equity. Chapter 9. Financial Statement Analysis. Chapter 10. Accounting Systems for Manufacturing Businesses. Chapter 11. Cost Behavior and Cost-Volume Profit Analysis. Chapter 12. Differential Analysis and Product Pricing. Chapter 13. Budgeting and Standard Cost Systems. Chapter 14. Performance Evaluation for Decentralized Operations. Chapter 15. Capital Investment Analysis. Appendix A. Double-Entry Accounting Systems. Appendix B. The Statement of Cash Flows: Indirect Method.