Accounting Principles

会計帳簿：会計原則：ビジネスの視点

Accounting Books : Accounting Principles: A Business Perspective

Roger Hermanson, Georgia State University

James Edwards, University of Georgia

Michael Maher, University of California at Davis

Pub Date: 2011

ISBN 13:

Conditions of Use

Attribution

CC BY

Publisher: BCcampus

Table of Contents

1. Accounting and its use in business decisions

2. Recording business transactions

3. Adjustments for financial reporting

4. Completing the accounting cycle

5. Accounting theory

6. Merchandising transactions

7. Measuring and reporting inventories

8. Control of cash

9. Receivables and payables

10. Property, plant, and equipment

11. Plant asset disposals, natural resources, and intangible assets

12. Stockholders' equity: Classes of capital stock

13. Corporations: Paid-in capital, retained earnings, dividends, and treasury stock

14. Stock investments

15. Long-term financing: Bonds

16. Analysis using the statement of cash flows

17. Analysis and interpretation of financial statements

18. Managerial accounting concepts/job costing

19. Process: Cost systems

20. Using accounting for quality and cost management

21. Cost-volume-profit analysis

22. Short-term decision making: Differential analysis

23. Budgeting for planning and control

24. Control through standard costs

25. Responsibility accounting: Segmental analysis

26. Capital budgeting: Long-range planning

About the Book

Accounting Principles: A Business Perspective uses annual reports of real companies to illustrate many of the accounting concepts in use in business today. Gaining an understanding of accounting terminology and concepts, however, is not enough to ensure your success. You also need to be able to find information on the Internet, analyze various business situations, work effectively as a member of a team, and communicate your ideas clearly. This text was developed to help you develop these skills.

About the Contributors

Author(s) Professor Roger H. Hermanson, PhD, CPA

Regents Professor Emeritus of Accounting and Ernst & Young-J. W. Holloway Memorial Professor Emeritus at Georgia State University. He received his doctorate at Michigan State University in 1963 and is a CPA in Georgia. Professor Hermanson taught and later served as chairperson of the Division of Accounting at the University of Maryland. He has authored or coauthored approximately one-hundred articles for professional and scholarly journals and has coauthored numerous editions of several textbooks, including Accounting Principles, Financial Accounting, Survey of Financial and Managerial Accounting, Auditing Theory and Practice, Principles of Financial and Managerial Accounting, and Computerized Accounting with Peachtree Complete III. He also has served on the editorial boards of the Journal of Accounting Education, New Accountant, Accounting Horizons, and Management Accounting. Professor Hermanson has served as co-editor of the Trends in Accounting Education column for Management Accounting. He has held the office of vice president of the American Accounting Association and served on its Executive Committee. He was also a member of the Institute of Management Accountants, the American Institute of Certified Public Accountants, and the Financial Executives Institute.

Source : https://open.umn.edu/opentextbooks/BookDetail.aspx?bookId=383