Introduction to Accounting: An Integrated Approach

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  • Edition: 6th
  • Format: Hardcover
  • Copyright: 2010-01-22
  • Publisher: MCGRAW HILL

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This textbook integrates Financial and Managerial Accounting as opposed to keeping these areas separate, the approach followed by most books and curriculums. By "integration", we mean the authors focus on the business process and examine the activities from both an external, financial reporting perspective and an internal, management decision-making perspective. The text incorporates real world applications, including actual financial statements, to reinforce the relevance of topics to real business situations and promote student interest. The text also promotes active learning throughEnhance Your Understanding"probing" questions placed sporadically throughout many chapters,Of Interestboxes that provide additional information relating to the chapter concepts,Fast Factboxes that provide additional information related to chapter concepts in a short, trivia-like manner, and end-of-chapter group exercises.

Table of Contents

Introduction: Business Operating Activities
Accounting and Business
Business Processes and Accounting Information
Operating Processes: Planning and Control
Planning: Operating Activities
Short-term Decision Making
Strategic Planning Regarding Operating Processes
Planning, the Balanced Scorecard, and Budgeting
Recording and Evaluating: Operating Activities
Accounting Information Systems
Purchasing/Human Resources/Payment Process: Recording and Evaluating Expenditure Process Activities
Recording and Evaluating Conversion Process Activities
Marketing/Sales/Collection/Customer Support Process: Recording and Evaluating Revenue Process Activities
Introduction: Capital Resource Process Activities
Time Value of Money
Planning: Capital Resource Process Activities
Planning Investments: Capital Budgeting
Planning Equity Financing
Planning Debt Financing
Recording and Evaluating Capital Resource Process Activities
Recording and Evaluating Capital Resource Process Activities: Financing
Recording and Evaluating Capital Resource Process Activities: Investing
Evaluating: Operating and Capital Resource Processes
Company Performance: Profitability
Company Performance: Owners’ Equity and Financial Position
Company Performance: Cash Flows
Company Performance: Comprehensive Evaluation
Appendix: Apple’s 2008 Financial Statements and Accompanying Notes
Table of Contents provided by Publisher. All Rights Reserved.

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