Accounting handbook by Siegel, Joel G, Shim, Jae K instant download

Accounting handbook by Siegel, Joel G, Shim, Jae K instant download

Includes bibliographical references and index, 1. Financial accounting: the financial statements -- Income statement reporting -- Balance sheet -- Statement of cash flows -- 2. Financial accounting: financial reporting requirements -- Interim reporting -- Accounting changes -- Prior period adjustments -- Disclosure of accounting policies -- Segmental reporting -- Imputing interest on notes -- Business combinations -- Investments in securities -- Leases -- Pension plans -- Postretirement benefits other than pensions -- Income tax accounting -- Foreign currency translation and transactions -- Financial instruments -- Related parties -- 3. Management/Cost account I -- Introduction: the role of management accounting -- Cost accounting vs. management accounting -- pt. 1. Processing cost data for cost accumulation -- Cost concepts, terms, and classification -- Cost-accumulation systems -- Costing joint products and by-products -- Allocation of service department costs to production departments -- Activity-based costing -- Activity-based management -- Just-in-time (JIT) and total quality management (TQM) -- Life-cycle costs and target costing -- pt. 2. Using cost data for planning -- Cost behavior analysis: analysis of mixed costs -- Cost-volume-profit (CVP) and break-even analysis -- Absorption versus variable costing -- Budgeting for profit planning -- A shortcut approach to formulating the budget -- 4. Management/cost accounting II -- pt. 3. Using cost data for control -- Responsibility accounting: introduction -- Standard costs and variance analysis for cost centers -- Segmental reporting for profit centers -- Balanced scorecard -- Transfer pricing -- pt. 4. Using cost data for decision making -- Short-term and nonroutine decisions -- Capital budgeting decisions -- How does MACRS affect investment decisions? --, 5. Financial statement analysis -- Importance -- Horizontal analysis -- Ratio analysis -- Summary and limitations of ratio analysis -- 6. Individual income…