Accounting: Tools for Business Decision MakingMotivate Accounting Students! Kimmel Accounting 3e, helps students hit the road with a practical set of tools, and the confidence they need to use those tools effectively in making business decisions. The goal is to introduce a new Principles of Accounting text that better reflects a more conceptual and decision-making approach to the material. The authors have taken a new "macro- to micro-" approach to the Principles of Accounting course by starting with a discussion of real financial statements first, rather than starting with the Accounting Cycle (although the Accounting Cycle is thoroughly covered in Chapters 3 and 4). The objective is to establish how a financial statement communicates the financing, investing, and operating activities of a business to users of accounting information. They motivate students by grounding the discussion in the real world, showing them the relevance of the topics covered to their future career. |
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Spis treści
Introduction to Financial Statements | 2 |
chapter | 5 |
Business Activities | 10 |
A Quick Look at Tootsie Rolls | 19 |
chapter 15 | 45 |
A Further Look at Financial Statements | 46 |
Using the Financial Statements | 54 |
Keeping an Eye on Cash | 62 |
Managerial Accounting | 718 |
Managerial Cost Concepts | 726 |
Managerial Accounting Today | 736 |
appendix Accounting Cycle | 743 |
Job Order Costing | 770 |
Reporting Job Cost Data | 787 |
Process Costing | 814 |
Equivalent Units | 822 |
The Accounting Information System | 100 |
chapter 4 | 135 |
Accrual Accounting Concepts | 160 |
The Adjusted Trial Balance and Financial | 181 |
Keeping an Eye on Cash | 189 |
Merchandising Operations and the MultipleStep Income Statement | 222 |
Recording Sales of Merchandise | 232 |
Evaluating Profitability | 241 |
appendix Periodic Inventory System | 247 |
Reporting and Analyzing Inventory | 274 |
Keeping an Eye on Cash | 287 |
chapter 7 | 321 |
Fraud Internal Control and Cash | 324 |
Cash Controls | 337 |
Use of a Bank | 343 |
Reporting Cash | 349 |
appendix Operation of the Petty | 357 |
Reporting and Analyzing Receivables | 384 |
Notes Receivable | 394 |
Financial Statement Presentation | 398 |
Keeping an Eye on Cash | 407 |
chapter 9 | 418 |
Reporting and Analyzing LongLived Assets | 432 |
Accounting for Plant Assets | 439 |
Analyzing Plant Assets | 448 |
Financial Statement Presentation | 456 |
UnitsofActivity | 462 |
Reporting and Analyzing Liabilities | 486 |
chapter 11 | 546 |
Reporting and Analyzing Stockholders Equity | 548 |
Stock Issue Considerations | 555 |
Accounting for Treasury Stock | 559 |
Retained Earnings | 569 |
appendix Entries for Stock Dividends | 578 |
Statement of Cash Flows | 600 |
Preparation of the Statement of Cash Flows | 609 |
Using Cash Flows to Evaluate a Company | 618 |
appendix Statement of Cash Flows | 625 |
Investing and Financing Activities | 631 |
The Big Picture | 658 |
Ratio Analysis | 673 |
chapter 14 | 712 |
Costing SystemsFinal Comments | 831 |
chapter 17 | 846 |
ActivityBased Costing | 864 |
CostVolumeProfit | 912 |
CostVolumeProfit Analysis | 921 |
Additional Issues | 950 |
Sales Mix | 958 |
Cost Structure and Operating | 965 |
appendix Absorption Costing versus | 970 |
chapter 20 | 980 |
Budgetary Planning | 1004 |
Preparing the Operating Budgets | 1012 |
Preparing the Financial Budgets | 1019 |
Budgetary Control and Responsibility Accounting | 1050 |
chapter 22 | 1094 |
Standard Costs and Balanced Scorecard | 1104 |
Analyzing and Reporting Variances | 1112 |
Balanced Scorecard | 1121 |
appendix 22A The Standard Cost | 1127 |
chapter 23 | 1144 |
Incremental Analysis and Capital Budgeting | 1152 |
Types of Incremental Analysis | 1156 |
section two Capital Budgeting | 1164 |
Tootsie Roll Industries Inc | 1 |
Cash Receipts Journal | 6 |
Auditors Report A27 | 27 |
appendix | 33 |
Time Value of Money | 37 |
Future Value of an Annuity | 40 |
Time Periods and Discounting C11 | 47 |
Payroll Accounting | 57 |
Recording the Payroll | 63 |
E Subsidiary Ledgers and Special Journals | 1 |
Purchases Journal E10 | 10 |
appendix F available online | 27 |
Preparing a PostClosing Trial Balance | 33 |
Partnerships | 39 |
appendix | 59 |
H Investments | 61 |
Valuing and Reporting Investments | 65 |
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