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008 081201s1993 enka | 001 0 eng d
010 _a92-15751
020 _a0070591830
020 _a0071128239 pbk
039 9 _a201402040107
_bVLOAD
_c201004101123
_dmalmash
_c200903280748
_dvenkatrajand
_c200903251002
_dlib01
_y200812010839
_zmusallam
050 _aHF5635
_b.S644 1993
100 1 _aSmith, Jack L.
_949318
245 1 0 _aAccounting Principles /
_cJack L. Smith, Robert M. Keith, William L. Stephens
250 _a4th ed
260 _aNew York ;
_aLondon :
_bMcGraw-Hill,
_cc1993.
300 _axxx, 1314, I12 p :
_bcol. ill. ;
_c29 cm
505 _aPart 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.
520 _aThis 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.
650 0 _aAccounting
_91439
700 1 _aKeith, Robert M.
_949319
700 1 _aStephens, William L.
_949320
942 _2lcc
_n0
_cBK
999 _c23349
_d23349