財務会計入門（第１１版・テキスト） Introduction to Financial Accounting : Pearson New International Edition （11TH）

Horngren, Charles/ Sundem, Gary/ Elliott, John

Pearson Education Limited（2013/11発売）

• 製本 Paperback:紙装版/ペーパーバック版／ページ数 532 p.
• 言語 ENG
• 商品コード 9781292040578
• DDC分類 657

Full Description

For Introductory Financial Accounting courses at the MBA level, and for rigorous undergraduate courses. A unique blend of theory, practice, and robust financial statement analysis. Introduction to Financial Accounting describes the most widely accepted accounting theory and practice with an emphasis on using and analyzing the information in financial statements. This text also compares U.S. GAAP to IFRS where relevant.

Contents

I. FOCUS ON DECISION MAKING



1. Managerial Accounting, the Business Organization, and Professional Ethics
2. Introduction to Cost Behavior and Cost-Volume Relationships
3. Measurement of Cost Behavior
4. Cost Management Systems and Activity-Based Costing
5. Relevant Information for Decision Making with a Focus on Pricing Decisions
6. Relevant Information for Decision Making with a Focus on Operational Decisions

II. ACCOUNTING FOR PLANNING AND CONTROL



7. Introduction to Budgets and Preparing the Master Budget
8. Flexible Budgets and Variance Analysis
9. Management Control Systems and Responsibility Accounting
10. Management Control in Decentralized Organizations

III. CAPITAL BUDGETING



11. Capital Budgeting

IV. PRODUCT COSTING



12. Cost Allocation
13. Accounting for Overhead Costs
14. Job-Costing and Process-Costing Systems

V. BASIC FINANCIAL ACCOUNTING



15. Basic Accounting: Concepts, Techniques, and Conventions
16. Understanding Corporate Annual Reports: Basic Financial Statements
17. Understanding and Analyzing Consolidated Financial Statements