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Financial and Managerial Accounting

by
Edition:
6th
ISBN13:

9780538873543

ISBN10:
053887354X
Format:
Paperback
Pub. Date:
7/7/1998
Publisher(s):
South-Western College Pub
List Price: $195.00
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  • Financial and Managerial Accounting
    Financial and Managerial Accounting




Summary

Ideal for first-year accounting courses taught primarily at two- and four-year colleges, this text presents balanced coverage of both financial and managerial topics. The authors refine their proven approach to accounting's expanding role in business. Financial and Managerial Accounting, 7e uses the preparation of financial statements as the framework for understanding what accounting is all about.

Table of Contents

1 Introduction to Accounting and Business
1(42)
Nature of a Business
2(3)
Types of Businesses
2(1)
Types of Business Organizations
3(1)
Business Stakeholders
4(1)
The Role of Accounting in Business
5(1)
Business Ethics
6(1)
Profession of Accounting
7(2)
Private Accounting
8(1)
Public Accounting
8(1)
Specialized Accounting Fields
9(1)
Generally Accepted Accounting Principles
9(2)
Business Entity Concept
10(1)
The Cost Concept
10(1)
Assets, Liabilities, and Owner's Equity
11(1)
Business Transactions and the Accounting Equation
11(5)
Financial Statements
16(3)
Income Statement
16(1)
Retained Earnings Statement
16(2)
Balance Sheet
18(1)
Statement of Cash Flows
19(1)
Financial Analysis and Interpretation
19(24)
2 Analyzing Transactions
43(53)
Usefulness of an Account
44(2)
Characteristics of an Account
46(1)
Analyzing and Summarizing Transactions in Accounts
47(4)
Transactions and Balance Sheet Accounts
47(2)
Income Statement Accounts
49(1)
Dividends
50(1)
Normal Balances of Accounts
51(1)
Illustration of Analyzing and Summarizing Transactions
51(13)
Trial Balance
64(1)
Discovery and Correction of Errors
65(2)
Discovery of Errors
65(1)
Correction of Errors
66(1)
Financial Analysis and Interpretation
67(29)
3 The Matching Concept and the Adjusting Process
96(37)
The Matching Concept
97(1)
Nature of the Adjusting Process
98(2)
Recording Adjusting Entries
100(7)
Deferred Expenses (Prepaid Expenses)
101(1)
Deferred Revenue (Unearned Revenue)
102(1)
Accrued Expenses (Accrued Liabilities)
103(1)
Accrued Revenues (Accrued Assets)
104(2)
Fixed Assets
106(1)
Summary of Adjustment Process
107(4)
Financial Analysis and Interpretation
111(22)
4 Completing the Accounting Cycle
133(50)
Work Sheet
134(4)
Unadjusted Trial Balance Columns
134(1)
Adjustments Columns
134(3)
Adjusted Trial Balance Columns
137(1)
Income Statement and Balance Sheet Columns
137(1)
Financial Statements
138(5)
Income Statement
139(1)
Retained Earnings Statement
139(2)
Balance Sheet
141(2)
Adjusting and Closing Entries
143(8)
Journalizing and Posting Closing Entries
144(6)
Post-Closing Trial Balance
150(1)
Fiscal Year
151(1)
Accounting Cycle
152(1)
Financial Analysis and Interpretation
152(2)
Appendix: Reversing Entries
154(22)
Comprehensive Problem I
176(7)
5 Accounting for Merchandising Businesses
183(48)
Nature of Merchandising Businesses
184(1)
Accounting for Purchases
185(4)
Purchases Discounts
186(2)
Purchases Returns and Allowances
188(1)
Accounting for Sales
189(4)
Cash Sales
189(1)
Sales on Account
190(1)
Sales Discounts
191(1)
Sales Returns and Allowances
191(1)
Sales Taxes
192(1)
Trade Discounts
193(1)
Transportation Costs
193(2)
Illustration of Accounting for Merchandise Transactions
195(1)
Chart of Accounts for a Merchandising Business
196(1)
Income Statement for a Merchandising Business
197(3)
Multiple-Step Form
198(2)
Single-Step Form
200(1)
The Accounting Cycle for a Merchandising Business
200(3)
Merchandising Inventory Shrinkage
201(1)
Work Sheet
201(1)
Retained Earnings Statement
201(1)
Balance Sheet
202(1)
Closing Entries
203(1)
Financial Analysis and Interpretation
203(1)
Appendix: Work Sheet and Adjusting and Closing Entries for a Merchandising Business
204(1)
Comprehensive Problem 2
225(6)
Practice Set: Hazzard Travel This set involves maintaining an accounting system for the first two months of operations of a small business. The operating, financing, and investing decisions made in completing the set result in different financial out comes. The set can be solved manually or with the General Ledger Software.
6 Accounting Systems, Internal Controls, and Cash
231(46)
Basic Accounting Systems
232(1)
Computerized Accounting Systems
233(3)
Computer Hardware Basics
233(1)
Computer Software Basics
234(1)
Computerized System: An Illustration of the Revenue and Collection Cycle
234(2)
Internal Control
236(5)
Objectives of Internal Control
236(1)
Elements of Internal Control
237(4)
Nature of Cash and the Importance of Controls Over Cash
241(1)
Control of Cash Receipts
242(1)
Controlling Cash Received from Cash Sales
242(1)
Controlling Cash Received in the Mail
243(1)
Internal Control of Cash Payments
243(3)
Basic Features of the Voucher System
244(1)
Electronic Funds Transfer
245(1)
Bank Accounts: Their Nature and Use as a Control Over Cash
246(3)
Business Bank Accounts
246(1)
Bank Statement
247(1)
Bank Accounts as a Control Over Cash
248(1)
Bank Reconciliation
249(3)
Petty Cash
252(2)
Presentation of Cash on the Balance Sheet
254(1)
Financial Analysis and Interpretation
254(17)
QuickBooks Problem I: Revenues and Collections
271(1)
QuickBooks Problem II: Purchases and Payments
272(5)
7 Receivables
277(33)
Classification of Receivables
278(1)
Accounts Receivable
278(1)
Notes Receivable
278(1)
Other Receivables
279(1)
Internal Control of Receivables
279(1)
Uncollectible Receivables
280(1)
Allowance Method of Accounting for Uncollectibles
281(4)
Write-Offs to the Allowance Account
282(1)
Estimating Uncollectibles
283(2)
Direct-Write-Off Method of Accounting for Uncollectibles
285(1)
Characteristics of Notes Receivable
286(2)
Due Date
287(1)
Interest
287(1)
Maturity Value
288(1)
Accounting for Notes Receivable
288(1)
Receivables on the Balance Sheet
289(1)
Financial Analysis and Interpretation
290(2)
Appendix: Discounting Notes Receivable
292(14)
QuickBooks Problem: Aging of Accounts Receivable
306(4)
8 Inventories
310(38)
Internal Control of Inventories
311(2)
Effect of Inventory Errors on Financial Statements
313(1)
Inventory Cost Flow Assumptions
314(3)
Inventory Costing Methods Under a Perpetual Inventory System
317(3)
First-In, First-Out Method
317(1)
Last-In, First-Out Method
318(1)
Average Cost Method
319(1)
Computerized Perpetual Inventory Systems
319(1)
Inventory Costing Methods Under a Periodic Inventory System
320(3)
First-In, First-Out Method
321(1)
Last-In, First-Out Method
322(1)
Average Cost Method
322(1)
Comparing Inventory Costing Methods
323(1)
Use of the First-In, First-Out Method
323(1)
Use of the Last-in, First-Out Method
324(1)
Use of the Average Cost Method
324(1)
Valuation of Inventory at Other Than Cost
324(2)
Valuation at Lower of Cost or Market
325(1)
Valuation at Net Realizable Value
325(1)
Presentation of Merchandise Inventory on the Balance Sheet
326(1)
Estimating Inventory Cost
326(2)
Retail Method of Inventory Costing
326(1)
Gross Profit Method of Estimating Inventories
327(1)
Financial Analysis and Interpretation
328(20)
9 Fixed Assets and Intangible Assets
348(39)
Nature of Fixed Assets
349(3)
Costs of Acquiring Fixed Assets
349(2)
Nature of Depreciation
351(1)
Accounting for Depreciation
352(5)
Straight-Line Method
353(1)
Units-of-Production Method
353(1)
Declining-Balance Method
354(1)
Comparing Depreciation Methods
355(1)
Depreciation for Federal Income Tax
355(1)
Revising Depreciation Estimates
356(1)
Composite-Rate Method
357(1)
Capital and Revenue Expenditures
357(2)
Types of Capital Expenditures
357(1)
Summary of Capital and Revenue Expenditures
358(1)
Disposal of Fixed Assets
359(4)
Discarding Fixed Assets
359(1)
Selling Fixed Assets
360(1)
Exchanging Similar Fixed Assets
360(3)
Leasing Fixed Assets
363(1)
Internal Control of Fixed Assets
363(1)
Natural Resources
364(1)
Intangible Assets
365(1)
Patents
365(1)
Copyrights and Trademarks
365(1)
Goodwill
366(1)
Financial Reporting for Fixed Assets and Intangible Assets
366(1)
Financial Analysis and Interpretation
367(1)
Appendix: Sum-of-the-Years-Digits Depreciation
368(19)
10 Current Liabilities
387(44)
The Nature of Current Liabilities
388(1)
Short-Term Notes Payable
388(2)
Contingent Liabilities
390(2)
Payroll and Payroll Taxes
392(5)
Liability for Employee Earnings
392(1)
Deductions from Employee Earnings
393(3)
Computing Employee Net Pay
396(1)
Liability for Employer's Payroll Taxes
396(1)
Accounting Systems for Payroll and Payroll Taxes
397(8)
Payroll Register
398(2)
Employee's Earnings Record
400(1)
Payroll Checks
401(1)
Payroll System Diagram
401(1)
Internal Controls for Payroll Systems
402(3)
Employees' Fringe Benefits
405(2)
Vacation Pay
405(1)
Pensions
406(1)
Postretirement Benefits Other than Pensions
407(1)
Financial Analysis and Interpretation
407(17)
QuickBooks Problem: Payroll
424(1)
Comprehensive Problem 3
425(6)
11 Corporations: Organization, Capital Stock Transactions, and Dividends
431(32)
Nature of a Corporation
432(2)
Characteristics of a Corporation
432(1)
Forming a Corporation
433(1)
Sources of Paid-In Capital
434(3)
Stock
434(3)
Other Sources of Paid-In Capital
437(1)
Issuing Stock
437(3)
Premium on Stock
439(1)
No-Par Stock
439(1)
Treasury Stock Transactions
440(1)
Stock Splits
441(1)
Accounting for Dividends
442(3)
Cash Dividends
442(2)
Stock Dividends
444(1)
Financial Analysis and Interpretation
445(18)
12 Corporations: Income and Taxes, Stockholders' Equity, and Investments in Stocks
463(39)
Corporate Income Taxes
464(3)
Payment of Income Taxes
464(1)
Allocation of Income Taxes
465(2)
Unusual Items that Affect the Income Statement
467(2)
Discontinued Operations
468(1)
Extraordinary Items
468(1)
Changes in Accounting Principles
469(1)
Earnings per Common Share
469(2)
Reporting Stockholders' Equity
471(2)
Reporting Paid-In Capital
471(1)
Reporting Retained Earnings
472(1)
Statement of Stockholders' Equity
473(1)
Comprehensive Income
473(1)
Accounting for Investments in Stocks
474(5)
Short-Term Investments in Stocks
474(2)
Long-Term Investments in Stocks
476(2)
Sale of Investments in Stocks
478(1)
Business Combinations
479(2)
Mergers and Consolidations
479(1)
Parent and Subsidiary Corporations
479(1)
Consolidated Financial Statements
480(1)
Financial Analysis and Interpretation
481(21)
Practice Set: First Designs Inc. This set is a departmentalized merchandising business operated as a corporation. It includes a narrative of transactions, and can be solved manually or with the General Ledger Software.
Practice Set: SEMO Sporting Goods Supply Inc. This set is a wholesaling business operated as a corporation. It requires manual correcting entries and financial statements.
13 Bonds Payable and Investments in Bonds
502(131)
Financing Corporations
503(2)
Characteristics of Bonds Payable
505(1)
The Present-Value Concept and Bonds Payable
505(4)
Present Value of the Face Amount of Bonds
507(1)
Present Value of the Periodic Bond Interest Payments
508(1)
Accounting for Bonds Payable
509(4)
Bonds Issued at Face Amount
509(2)
Bonds Issued at a Discount
511(1)
Amortizing a Bond Discount
511(1)
Bonds Issued at a Premium
512(1)
Amortizing a Bond Premium
512(1)
Zero-Coupon Bonds
513(1)
Bond Sinking Funds
513(1)
Bond Redemption
514(1)
Investments in Bonds
515(1)
Accounting for Bond Investments--Purchase, Interest, and Amortization
515(2)
Accounting for Bond Investments--Sale
517(1)
Corporation Balance Sheet
516(4)
Balance Sheet Presentation of Bonds Payable
518(2)
Balance Sheet Presentation of Bond Investments
520(1)
Financial Analysis and Interpretation
520(1)
Appendix: Effective Interest Rate Method of Amortization
521(16)
Amortization of Discount by the Interest Method
522(1)
Amortization of Premium by the Interest Method
523(14)
Comprehensive Problem 4
537(5)
Practice Set: Electronic Play Inc. This set is a Merchandising business operated as a corporation. It includes a narrative of transactions, which are to be recorded in a general journal. It can be solved manually or with the General Ledger Software.
Statement of Cash Flows
542(1)
Purpose of the Statement of Cash Flows
543(1)
Reporting Cash Flows
543(4)
Cash Flows from Operating Activities
544(1)
Cash Flows from Investing Activities
545(1)
Cash Flows from Financing Activities
546(1)
Noncash Investing and Financing Activities
546(1)
No Cash Flow per Share
547(1)
Statement of Cash Flows--The Indirect Method
547(8)
Retained Earnings
548(4)
Common Stock
552(1)
Bonds Payable
552(1)
Building
553(1)
Land
553(1)
Preparing the Statement of Cash Flows
554(1)
Statement of Cash Flows--The Direct Method
555(4)
Cash Received from Customers
556(1)
Cash Payments for Merchandise
556(1)
Cash Payments for Operating Expenses
557(1)
Gain on Sale of Land
557(1)
Interest Expense
557(1)
Cash Payments for Income Taxes
558(1)
Reporting Cash Flows from Operating Activities--Direct Method
558(1)
Financial Analysis and Interpretation
559(2)
Appendix: Work Sheet for Statement of Cash Flows
561(30)
Work Sheet--Indirect Method
561(2)
Work Sheet--Direct Method
563(28)
Financial Statement Analysis
591(1)
Basic Analytical Procedures
592(5)
Horizontal Analysis
592(3)
Vertical Analysis
595(1)
Common-Size Statements
596(1)
Other Analytical Measures
596(1)
Solvency Analysis
597(6)
Current Position Analysis
598(1)
Accounts Receivable Analysis
599(1)
Inventory Analysis
600(1)
Ratio of Fixed Assets to Long-Term Liabilities
601(1)
Ratio of Liabilities to Stockholders' Equity
602(1)
Number of Times Interest Charges Earned
602(1)
Profitability Analysis
603(5)
Ratio of Net Sales to Assets
603(1)
Rate Earned on Total Assets
604(1)
Rate Earned on Stockholders' Equity
604(1)
Rate Earned on Common Stockholders' Equity
605(1)
Earnings per Share on Common Stock
606(1)
Price-Earnings Ratio
606(1)
Dividends per Share and Dividend Yield
607(1)
Summary of Analytical Measures
608(1)
Corporate Annual Reports
609(20)
Financial Highlights
609(1)
President's Letter to the Stockholders
610(1)
Management Report
610(1)
Independent Auditors' Report
610(1)
Historical Summary
610(1)
Other Information
610(19)
Hershey's Food Corporation Problem: Financial Statement Analysis
629(1)
QuickBooks Problem: Vertical Analysis
630(3)
14 Introduction to Managerial Accounting and Job Order Cost Systems
633(47)
The Differences Between Managerial and Financial Accounting
634(1)
The Management Accountant in the Organization
635(2)
Manufacturing Cost Terms
637(2)
Materials
638(1)
Factory Labor
638(1)
Factory Overhead Cost
638(1)
Cost Accounting System Overview
639(1)
Job Order Cost Systems for Manufacturing Businesses
640(11)
Materials
641(1)
Factory Labor
642(2)
Factory Overhead Cost
644(3)
Work in Process
647(1)
Finished Goods and Cost of Goods Sold
648(1)
Sales
648(1)
Period Costs
649(1)
Summary of Cost Flows for Goodwell Printers
649(2)
Job Order Costing for Decision Making
651(1)
Job Order Cost Systems for Service Businesses
652(2)
Appendix: Computerized Job Order Costing
654(21)
QuickBooks Problem (Appendix): Job Order Cost System
675(5)
Practice Set: Sunblaze Inc. This set is a manufacturing business operated as a corporation that uses a job order cost system. It can be solved manually or with the General Ledger Software.
15 Process Cost Systems
680(34)
Comparing Job Order Costing and Process Costing
681(1)
Physical Flows and Cost Flows for a Process Manufacturer
682(2)
The First-In, First-Out (Fifo) Method
684(6)
Step 1: Determine the Units To Be Assigned Costs
685(1)
Step 2: Calculate Equivalent Units of Production
686(2)
Step 3: Determine the Cost per Equivalent Unit
688(1)
Step 4: Allocate Costs to Transferred and Partially Completed Units
689(1)
Bringing It All Together: The Cost of Production Report
690(1)
Journal Entries for a Process Cost System
691(2)
Using the Cost of Production Report for Decision Making
693(1)
Just-In-Time Processing
694(20)
16 Cost Behavior and Cost-Volume-Profit Analysis
714(42)
Cost Behavior
715(5)
Variable Costs
715(2)
Fixed Costs
717(1)
Mixed Costs
717(2)
Summary of Cost Behavior Concepts
719(1)
Reporting Variable and Fixed Costs
720(1)
Cost-Volume-Profit Relationships
720(3)
Contribution Margin Concept
720(3)
Mathematical Approach to Cost-Volume-Profit Analysis
723(4)
Break-Even Point
723(3)
Target Profit
726(1)
Graphic Approach to Cost-Volume-Profit Analysis
727(4)
Cost-Volume-Profit (Break-Even) Chart
727(1)
Profit-Volume Chart
728(2)
Use of Computers in Cost-Volume-Profit Analysis
730(1)
Sales Mix Considerations
731(2)
Special Cost-Volume-Profit Relationships
733(2)
Margin of Safety
733(1)
Operating Leverage
733(2)
Assumptions of Cost-Volume-Profit Analysis
735(21)
17 Profit Reporting for Management Analysis
756(39)
The Income Statement Under Variable Costing and Absorption Costing
757(4)
Income from Operations When Units Manufactured Equal Units Sold
758(1)
Income from Operations When Units Manufactured Exceed Units Sold
759(1)
Income from Operations When Units Manufactured Are Less Than Units Sold
759(2)
Comparing Income from Operations Under Two Concepts
761(1)
Income Analysis Under Variable Costing and Absorption Costing
761(1)
Management's Use of Variable Costing and Absorption Costing
761(34)
Controlling Costs
764(1)
Pricing Products
765(1)
Planning Production
766(1)
Analyzing Market Segments
766(4)
Analyzing Contribution Margins
770(25)
18 Budgeting
795(46)
Nature and Objectives of Budgeting
796(4)
Objectives of Budgeting
796(2)
Human Behavior and Budgeting
798(2)
Budgeting Systems
800(3)
Static Budget
801(1)
Flexible Budget
801(1)
Computerized Budgeting Systems
802(1)
Master Budget
803(1)
Income Statement Budgets
804(7)
Sales Budget
804(1)
Production Budget
805(1)
Direct Materials Purchases Budget
806(1)
Direct Labor Cost Budget
806(2)
Factory Overhead Cost Budget
808(1)
Cost of Goods Sold Budget
808(1)
Selling and Administrative Expenses Budget
809(1)
Budgeted Income Statement
810(1)
Balance Sheet Budgets
811(26)
Cash Budget
811(3)
Capital Expenditures Budget
814(1)
Budgeted Balance Sheet
815(2)
QuickBooks Problems
837(4)
19 Performance Evaluation Using Variances from Standard Costs
841(34)
Standards
842(2)
Setting Standards
842(1)
Types of Standards
843(1)
Reviewing and Revising Standards
843(1)
Support and Criticism of Standards
844(1)
Budgetary Performance Evaluation
844(2)
Direct Materials Variances
846(2)
Direct Materials Price Variance
847(1)
Direct Materials Quantity Variance
847(1)
Direct Materials Variance Relationships
847(1)
Reporting Direct Materials Variances
848(1)
Direct Labor Variances
848(2)
Direct Labor Rate Variance
849(1)
Direct Labor Time Variance
849(1)
Direct Labor Variance Relationships
849(1)
Reporting Direct Labor Variances
850(1)
Factory Overhead Variances
850(5)
The Factory Overhead Flexible Budget
851(1)
Variable Factory Overhead Controllable Variance
852(1)
Fixed Factory Overhead Volume Variance
852(2)
Reporting Factory Overhead Variances
854(1)
Recording and Reporting Variances from Standards
855(1)
Standards for Nonmanufacturing Expenses
856(1)
Nonfinancial Performances Measures
857(18)
20 Performance Evaluation for Decentralized Operations
875(38)
Centralized and Decentralized Operations
876(2)
Advantages of Decentralization
876(1)
Disadvantages of Decentralization
877(1)
Responsibility Accounting
877(1)
Responsibility Accounting for Cost Centers
878(2)
Responsibility Accounting for Profit Centers
880(3)
Service Department Charges
880(3)
Profit Center Reporting
883(1)
Responsibility Accounting for Investment Centers
883(6)
Rate of Return on Investment
884(3)
Residual Income
887(1)
Nonfinancial Divisional Performance Measurement
888(1)
Transfer Pricing
889(24)
Market Price Approach
889(1)
Negotiated Price Approach
890(2)
Cost Price Approach
892(21)
21 Differential Analysis and Product Pricing
913(35)
Differential Analysis
914(8)
Lease or Sell
915(1)
Discontinue a Segment or Product
916(2)
Make or Buy
918(1)
Replace Equipment
919(1)
Process or Sell
920(1)
Accept Business at a Special Price
921(1)
Setting Normal Product Selling Prices
922(6)
Total Cost Concept
923(1)
Product Cost Concept
924(1)
Variable Cost Concept
925(1)
Choosing a Cost-Plus Approach Cost Concept
926(2)
Activity-Based Costing
928(1)
Product Profitability and Pricing Under Production Bottlenecks
928(20)
Product Profitability Under Production Bottlenecks
928(1)
Product Pricing Under Production Bottlenecks
929(19)
22 Capital Investment Analysis
948(33)
Nature of Capital Investment Analysis
949(1)
Methods of Evaluating Capital Investment Proposals
949(10)
Methods that Ignore Present Value
950(2)
Present Value Methods
952(7)
Factors that Complicate Capital Investment Analysis
959(3)
Income Tax
959(1)
Unequal Proposal Lives
959(2)
Lease Versus Capital Investment
961(1)
Uncertainty
961(1)
Changes in Price Levels
961(1)
Qualitative Considerations
961(1)
Capital Rationing
962(19)
23 Cost Allocation and Activity-Based Costing
981(39)
Product Costing Allocation Methods
982(1)
Single Plantwide Factory Overhead Rate Method
983(1)
Multiple Production Department Factory Overhead Rate Method
984(4)
Production Department Factory Overhead Rates and Allocation
985(2)
Distortion in Product Costs--Single Plantwide vs. Multiple Production Department Factory Overhead Rates
987(1)
Activity-Based Costing Method
988(5)
Activity Rates and Allocation
989(3)
Distortion in Product Costs--Multiple Production Department Factory Overhead Rate Method vs. Activity-Based Costing
992(1)
The Dangers of Product Cost Distortions
992(1)
Activity-Based Costing for Selling and Administrative Expenses
993(1)
Activity-Based Costing in Service Businesses
994(26)
24 Cost Management for Just-in-Time Manufacturers
1020
Just-in-Time Principles
1021(6)
Reducing Inventory
1022(1)
Reducing Lead Times
1022(2)
Reducing Setup Time
1024(2)
Emphasizing Product-Oriented Layout
1026(1)
Emphasizing Employee Involvement
1026(1)
Emphasizing Pull Manufacturing
1027(1)
Emphasizing Zero Defects
1027(1)
Emphasizing Supplier Partnering
1027(1)
Applying Just-in-Time Approach to Anderson Metal Fabricators
1027(3)
Traditional Operations--AMF
1028(1)
Just-in-Time Operations--AMF
1028(2)
Accounting for Just-in-Time Operations
1030(3)
Fewer Transactions
1030(1)
Combined Accounts
1031(1)
Nonfinancial Performance Measures
1032(1)
Direct Tracing of Overhead
1033(1)
Accounting for the Costs of Quality
1033
Costs of Controlling Quality
1033(1)
Costs of Failing to Control Quality
1034(1)
The Relationship Between the Costs of Quality
1034(1)
Determining the Costs of Quality
1035(1)
Pareto Chart
1036(1)
Cost of Quality Report
1036(1)
Value-Added/Nonvalue-Added Activity Analysis
1037
Appendix A: Interest Tables A-2
Appendix B: Codes of Professional Ethics B-1
Appendix C: Alternative Methods of Recording Deferrals C-1
Appendix D: Special Journals and Subsidiary Ledgers D-1
Appendix E: Periodic Inventory Systems for Merchandising Businesses E-1
Appendix F: Foreign Currency Transactions F-1
Appendix G: Hershey Foods Corporation Annual Report G-1
Glossary GL-1
Subject Index SI-1
Company Index CI-1
Index of Web Site Addresses WI-1


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