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Full Description
Powers/Needles/Crosson delivers interactive pedagogy by illustrating accounting principles and real-world examples to encourage critical thinking. This revision is based on an understanding of the nature, culture, and motivations of today's students and on extensive feedback from instructors. These substantial changes meet the needs of students, who not only face a business world increasingly complicated by ethical issues, globalization, and technology, but who also have more demands on their time. To help them meet these challenges, this textbook shows students how business transactions, which are the result of business decisions, are recorded in a way to show their effects on the financial statements. Built on historically strong pedagogy, this edition demonstrates strengthened transaction analysis and its link to the accounting cycle.
*Proven Presentation: Students learn from a trusted approach built on proper accounting principles and technical detail to ensure mastery of core accounting concepts.
*Relevant Coverage: Chapter-opening Decision Points have been enhanced to expose students to the changing financial reporting environment and IFRS.
*Critical Thinking Tools: New Stop & Think features help students develop the judgment skills they need in the modern business world.
Powers/Needles/Crosson demonstrates accounting in motion!
Contents
1. Uses of Accounting Information and the Financial Statements.
2. Analyzing Business Transactions.
3. Measuring Business Income.
4. Completing the Accounting Cycle.
5. Financial Reporting and Analysis.
6. The Operating Cycle and Merchandising Operations.
7. Internal Control.
8. Inventories.
9. Cash and Receivables.
10. Internal Control.
11. Long-Term Assets.
12. Contributed Capital.
13. Long-Term Liabilities.
14. The Corporate Income Statement and the Statement of Stockholders' Equity.
15. The Statement of Cash Flows.
16. Financial Performance Measurement.
17. Partnerships.
18. The Changing Business Environment: A Manager's Perspective.
19. Cost Concepts and Cost Allocation.
20. Costing Systems: Job Order.
21. Costing Systems: Process Costing.
22. Activity-Based Systems: ABM and Lean.
23. Cost Behavior Analysis.
24. The Budgeting Process.
25. Performance Management and Evaluation.
26. Standard Costing and Variance Analysis.
27. Short-Run Decision Analysis.
28. Capital Investment Analysis.
Appendix A. Investments.
Appendix B. Consolidations.
Appendix C. Future Value and Present Value Tables.
