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Klappentext 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. Zusammenfassung 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. Inhaltsverzeichnis 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 ...
