TY  - BOOK
AU  - Marshall,David H.
AU  - McManus,Wayne W.
AU  - Marshall,David H.
TI  - Accounting: What The Numbers Mean 
SN  - 0256166862
AV  - HF5635 .M36 1996
PY  - 1996///
CY  - Chicago
PB  - Irwin
KW  - Accounting
KW  - Managerial accounting
N1  - Previously published: A survey of accounting. 2nd ed. Homewood, IL : Irwin, c1993; Includes index; Part 1 Finacial accounting: financial statements and accounting concepts/principles; fundamental interpretations made from finacial statement data; the bookkeeping process and transaction analysis; accounting for and presentation of current assets; accounting for and presentation of property, plant and equipment, and other noncurrent assets; accounting for and presentation of liabilities; accounting for and presentation of owner's equity; the income statement and statement of cash flows; explanatory notes and other financial information; financial statement analysis. Part 2 Managerial accounting: managerial/cost accounting and cost classifications; cost-volume-profit analysis; budgeting and performance reporting; standard costs and variance analysis; capital budgeting. Appendix: Armstrong World Industries Inc. 1994 annual Report
N2  - This introductory text takes the reader through the basics - what accounting is, what it means and how it is used. Business procedure capsules discuss various business practices and their impact on the financial statement. Concept Checks within each chapter test students on material in the scetion they have been reading, while Key Terms and Concepts are defined at the end of each chapter. The Horizontal Model is retained from previous editions of the text, but now includes corresponding journal entries with the model
ER  -