Accounting: Tools for Business Decision Making, 4th Edition

by Paul D. Kimmel; Jerry J. Weygandt; Donald E. Kieso

• ISBN13: 9780470534786
• ISBN10: 0470534788
• Edition: 4th
• Format: Hardcover
• Copyright: 2010-12-01
• Publisher: Wiley

Summary

With this fourth edition, accountants will acquire a practical set of tools and the confidence they need to use them effectively in making business decisions. It better reflects a more conceptual and decision-making approach to the material. The authors follow a "macro- to micro-" strategy by starting with a discussion of real financial statements first, rather than starting with the Accounting Cycle. The objective is to establish how a financial statement communicates the financing, investing, and operating activities of a business to users of accounting information. This motivates accountants by grounding the discussion in the real world, showing them the relevance of the topics covered to their careers.

Table of Contents

Introduction to Financial Statements

A Further Look at Financial Statements

The Accounting Information System

Accrual Accounting Concepts

Merchandising Operations and the Multiple-Step Income Statement

Reporting and Analyzing Inventory

Internal Control and Cash

Reporting and Analyzing Receivables

Reporting and Analyzing Long-Lived Assets

Reporting and Analyzing Liabilities

Reporting and Analyzing Stockholders' Equity

Statement of Cash Flows

Performance Measurement

Managerial Accounting

Job Order Costing

Process Costing

Activity-Based Costing

Cost-Volume-Profit

Variable Costing: A Decision-Making Perspective

Budgetary Planning

Budgetary Control and Responsibility Accounting

Standard Costs and Balanced Scorecard

Incremental Analysis and Capital Budgeting

Tootise Roll

Hershey

Time Value of Money

Payroll Accounting

Subsidiary Ledgers & Special Journals

Accounting for Sole Proprietorships

Accounting for Partnerships

Investments

Table of Contents provided by Publisher. All Rights Reserved.