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Accounting : A Business Perspective (Text and 1997 Annual Report Booklet)

Accounting : A Business Perspective (Text and 1997 Annual Report Booklet) - 7th edition

ISBN13: 978-0075615859

Cover of Accounting : A Business Perspective (Text and 1997 Annual Report Booklet) 7TH 98 (ISBN 978-0075615859)
ISBN13: 978-0075615859
ISBN10: 0075615851
Cover type:
Edition/Copyright: 7TH 98
Publisher: Richard D. Irwin, Inc.
Published: 1998
International: No

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Accounting : A Business Perspective (Text and 1997 Annual Report Booklet) - 7TH 98 edition

ISBN13: 978-0075615859

Roger H. Hermanson, James Don Edwards and Michael W. Maher

ISBN13: 978-0075615859
ISBN10: 0075615851
Cover type:
Edition/Copyright: 7TH 98
Publisher: Richard D. Irwin, Inc.

Published: 1998
International: No
Summary

ACCOUNTING: A Business Perspective packaged with the Annual Report Booklet,
Seventh Edition

Roger H. Hermanson
James D. Edwards, University of Georgia
Michael W. Maher, University of California---Davis
0-07-561585-1 / 1997
November 1997

The seventh edition of Hermanson/Edwards/Maher continues its tradition as a solid, teachable text. Known for its informal writing style and use of the active voice, ACCOUNTING has earned a loyal following. The book has 18 chapters devoted to financial accounting, and 8 chapters covering managerial accounting. The ''user orientation'' will be retained, with an emphasis on the uses of financial statements, early introduction of cash flow, and integration of financial ratios. The corporate approach remains the focus.
The ''Uses of Technology'' boxes have been updated to include Internet advances, network computing, and other related technologies that are rapidly impacting the business world.
End -of-chapter material has been substantially changed and updated, including even more ''Group Projects'' per chapter to enhance collaborative learning opportunities.
All content has been thoroughly updated to reflect the latest FASB statements and other business environment changes.
''Beyond the Numbers'' end of chapter questions create writing assignments and analyses of annual reports which improve students' critical thinking skills.
Career information is provided through ''Manager's Perspective'' part openers.
Real World Questions are tied to Financial Statements (both within the text as well as in the bundled Annual Report Booklet) to help students apply practical information.

Author Bio

Hermanson, Roger H. : Georgia State University


Edwards, James Don : University of Georgia


Maher, Michael W. : University of California-Davis

Table of Contents

TABLE OF CONTENTS

Part I Accounting: The Language of Business

Ch. 1 Accounting and Its Use in Business Decisions

Part II Processing Information for Decisions and Establishing Accounting Policy

Ch. 2 Recording Business Transactions
Ch. 3 Adjustments for Financial Reporting
Ch. 4 Completing the Accounting Cycle
Ch. 5 Accounting Theory Underlying Financial Accounting
Ch. 6 Merchandising Transactions: Introduction to Inventories and Classified Income Statement
Ch. 7 Measuring and Reporting Inventories

Part III Management's Perspectives in Accounting for Resources

Ch. 8 Control of Cash
Ch. 9 Receivables and Payables
Ch. 10 Property, Plant, and Equipment
Ch. 11 Plant Asset Disposals, Natural Resources, and Intangible Assets

Part IV Sources of Equity Capital for Management's Use in Producing Revenues

Ch. 12 Stockholders' Equity: Classes of Capital Stock
Ch. 13 Corporations: Paid-in Capital, Retained Earnings, Dividends, and Treasury Stock
Ch. 14 Stock Investments: Cost, Equity, Consolidations; International Accounting
Ch. 15 Long-Term Financing: Bonds

Part V Analysis of Financial Statements: Using the Statement of Cash Flows

Ch. 16 Analysis Using the Statement of Cash Flows
Ch. 17 Analysis and Interpretation of Financial Statements

Part VI Product Costing

Ch. 18 Managerial Accounting Concepts/Job Costing
Ch. 19 Process Cost Systems
Ch. 20 Using Accounting for Quality and Cost Management

Part VII Using Cost Information for Decision-Making

Ch. 21 Cost-Volume-Profit Analysis
Ch. 22 Short-Term Decision Making: Differential Analysis

Part VIII Planning and Control

Ch. 23 Budgeting for Planning and Control
Ch. 24 Control through Standard Costs
Ch. 25 Responsibility Accounting: Segmental Analysis
Ch. 26 Capital Budgeting: Long-Range Planning

Appendix: Compound Interest and Annuity Tables

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