Needles, Belverd E.

Financial & managerial accounting / Belverd E. Needles, Jr. ... [et al.] - 5th ed. - Boston, Mass. : Houghton Mifflin, 1999 - xlvii, 1296 p. ; 29 cm.

Pt. 1. Accounting as an information system. Ch. 1. Uses of accounting information and the financial statements. Supplement ti Ch 1. Hoe to read an annual report : Toys "R" Us. Ch. 2. Measuring business transactions. Ch. 3. Measuring business income. Ch.4 Accounting systems. Ch. 5. Financial reporting and analysis. - Pt. 2. Measuring and reporting the operating cycle. Ch. 6. Merchandising operations and internal control. Ch. 7. Short-term liquid assets. Ch. 8. Inventories. Ch. 9. Current liabilities. - Pt. 3. Measuring and reporting long-term assets and long-term financing. Ch. 10. Long-term assets. Ch. 11. Long-tern liabilities. Ch. 12. Contributed capital. - Pt. 4. Reporting income, stochholders equity, and cash flows. Ch. 13. The corporate income statement and the statement of stockholders equity. Ch. 14. The statement of cash flows. - Pt. 5. Fundamentals of management accounting. Ch. 15. Introduction to management accounting. Ch. 16. Operating costs and cost allocation, including activity-based costing. - Pt. 6. Information systems for management accounting. Ch. 17. Costing systems : job order costing. Ch. 18. Costing systems : process costing. Ch. 19. Activity based systems : activity-based management and just-in-time. - Pt. 7. Information and analysis for planning and controlling. Ch. 20. Cost-volume-profit analysis and variable costing. Ch. 21. The budgeting process. Ch. 22. Cost control using standard costing and variance analysis. - Pt. 8. Information and analysis for management decision making. Ch. 23. Short-run decision analysis. Ch. 24. Capital investment analysis. Ch. 25. Pricing decisions and target costing. Ch. 26. Cost management, measures of quality, and performance measurement. - Pt. 9. Special report and analysis of accounting information. Ch. 27. Financial statement analysis. Ch. 28. International accounting and long-term investments. Appendix A. The merchandising work sheet and closing entries. - Appendix B. Special-purpose journals. - Appendix C. Accounting for unincorporated business. - Appendix D. The time value of money. - Appendix E. Future value and present value tables

To help you master the changing requirements of the current business environment, you need a textbook the provides student-friendly accounting instruction, yet gives you a skills to go from classroom to boardroom. This new edition offers a colorful new design, real-world examples, innovative CD-ROM and software products, and an expended web site to help you develop the skills most in demand in today's business world. - Back cover


Managerial accounting.
Sole proprietorship--Accounting.

657 / NEE