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Full Description
This book provides the basics of both financial and managerial accounting. Financial accounting provides primarily monetary information about business activities that result in the financial statements that are published for use by people outside the business. Managerial accounting provides monetary and nonmonetary information about business activities that result in supporting details for the financial statements or that provide information for internal organizational users to plan, control, or make decisions about operations. It is not intended to be a comprehensive volume in either financial or managerial accounting, but an introduction for non-business majors. The book takes a user orientation, steering clear of detailed, technical discussions. Many interesting examples from the travel industry are integrated throughout to catch the reader's interest and to apply concepts to companies they may know.
Contents
Preface. About the Authors. PART I: ACCOUNTING FUNDAMENTALS. An Introduction to the Role of Accounting in the Business World. Concepts and Elements Underlying Accounting. The Mechanics of Double--Entry Accounting. PART II: ACCOUNTING FOR ASSETS. Cash, Short--Term Investments, and Accounts Receivable. Inventory. Long--Term Assets: Property, Plant & Equipment and Intangibles. PART III: ACCOUNTING FOR LIABILITIES AND OWNERSHIP INTERESTS. Liabilities. Stockholders' Equity. PART IV: ANALYSIS OF ACCOUNTING DATA. The Corporate Income Statement and Financial Statement Analysis. Statement of Cash Flows. PART V: MANAGERIAL ACCOUNTING. Fundamental Managerial Accounting Concepts. Cost--Volume--Profit Analysis. The Master Budget. Activity--Based Management and Performance Measurement/Reward. Appendix. Glossary. Index.
