Survey of Accounting

by Warren, Carl S.

• ISBN13: 9780538870856
• ISBN10: 0538870850
• Format: Hardcover
• Copyright: 2000-02-04
• Publisher: South-Western College Pub

Summary

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.

Author Biography

Dr. Carl S. Warren is the Arthur Andersen Alumni Professor of Accounting at the J.M. Tull School of Accounting at the University of Georgia, Athens. Professor Warren received his Ph.D. from Michigan State University in 1973.

Table of Contents

Introduction to Business and Accounting	3	(44)
Business Reporting Under Accrual Accounting	47	(42)
Accounting Systems for Merchandising Businesses	89	(34)
Accounting Systems, Internal Controls, and Cash	123	(44)
Accounts Receivable and Inventories	167	(38)
Fixed Assets and Intangible Assets	205	(32)
Liabilities and Stockholders' Equity	237	(34)
Financial Statement Analysis	271	(48)
Accounting Systems for Manufacturing Businesses	319	(46)
Cost Behavior and Cost-Volume-Profit Analysis	365	(42)
Differential Analysis and Product Pricing	407	(34)
Budgeting and Standard Cost Systems	441	(56)
Capital Investment Analysis	497	(32)
Performance Evaluation for Decentralized Operations	529	(38)
Cost Allocation and Activity-Based Costing	567	(38)
Appendix: Double-Entry Accounting Systems	605	(26)
Glossary	631	(9)
Index	640