TY  - BOOK
AU  - Smith,Jack L.
AU  - Keith,Robert M.
AU  - Stephens,William L.
TI  - Accounting Principles
SN  - 0070591830
AV  - HF5635 .S644 1993
PY  - 1993///
CY  - New York, London
PB  - McGraw-Hill
KW  - Accounting
N1  - Part 1 The environment and structure of accounting: basic concepts and the accounting model. Part 2 The accounting information system: analyzing and recording business transactions; the adjusting process; preparing worksheets; accounting for merchandise; internal control and accounting systems design. Part 3 Accounting for assets and current liabilities: cash, receivables, merchandise inventory; property, plant, equiptment and intangible assets; payroll and other current liabilites; generally accepted accounting principles and international accounting; partnerships; corporations - formation and operations, retained earnings and corporate income, long-term liabilites, investments and consolidations. Part 5 Using financial statements: the statement of cash flows; financial statement analysis. Part 6 Management accounting - its structure and environment; introduction to management; job order costing; process costing; the contribution approach to cost-volume-profit analysis; the master budget; controlling costs with flexible budgets, standard costs and variances; evaluating the performance of cost-centres, profit enters; relevant information for planning short-run and long-run decisions
N2  - This text provides comprehensive coverage of financial and managerial accounting topics at an introductory level. Students see how accountants influence the internal decision-making environment, how managerial accounting relates to financial accounting, and how it differs
ER  -