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Full Description
Survey of Accounting is designed to cover both financial and managerial accounting topics in a one-semester non major course. The book focuses on decision-making by employing a Horizontal Financial Statements Model to show students how each business event impacts the financial statements.
The text focuses on managerial decision making and places a heavy emphasis on service and merchandising companies. This creates a more relevant and simplified learning environment making it easier for students to focus on budgeting concepts rather than procedural details. This unique approach shifts the focus from memorizing procedures to developing real-world thinking patterns and is easy for students to understand.
The title also offers a comprehensive set of instructional videos including an author-created video and quiz for each learning objective. This "Video Textbook" provides flexibility for both in person and online instruction.
Contents
1. An Introduction to Accounting
2. Accounting for Accruals and Deferrals
3. Accounting for Merchandising Businesses
4. Internal Controls, Accounting for Cash, and Ethics
5. Accounting for Receivables and Inventory Cost Flow
6. Accounting for Long-Term Operational Assets
7. Accounting for Liabilities
8. Proprietorships, Partnerships, and Corporations
9. Financial Statement Analysis
10. An Introduction to Management Accounting
11. Cost Behavior, Operating Leverage, and Profitability Analysis
12. Cost Accumulation, Tracing, and Allocation
13. Relevant Information for Special Decisions
14. Planning for Profit and Cost Control
15. Performance Evaluation
16. Planning for Capital Investments
Appendix
A: Accessing the EDGAR Database through the Internet
B: The Double-Entry Accounting System
C: Portion of the Form 10-K for Target Corporation
D: Annual Report and Financial Statement Analysis Projects
E: Big Data and Data Visualizations Overview
