Introduction to accounting :  an integrated approach / 
Penne Ainsworth ... [et al.] 
 - 2nd ed. 
 - Boston, Mass. :  Irwin/McGraw Hill,  c2000 
 - xxxi, 941 p. ;  28 cm. 
<br/><br/>Pt. 1. Introduction. Ch. 1. Accounting information and business. Ch. 2. Operating cycles and internal control. Ch. 3. Accounting and its role in business. - Pt. 2. Planning. Ch. 4. Revenues, costs, and profits planning. Ch. 5. Short-term operating decisions. Ch. 6. Planning and budgeting. - Pt. 3. Recording. Ch. 7. Accounting : event analysis. Ch. 8. Recording and communicating in the accounting cycle. Ch. 9. Recording and communicating in the expenditure cycle. Ch. 10. Recording and communicating in the revenue cycle. Ch. 11. Recording and communicating in the conversion cycle. - Pt. 4. Evaluation. Ch. 12. Revenue and expenditure sysles : analysis and control. Ch. 13. Conversion cycle : analysis and control. - Pt. 5. Planning. Ch. 14. The time value of money : a tool for decision making. Ch. 15. Planning for investing activities. Ch. 16. Planning investments in human resouces and other noncapitalized assets. Ch. 17. Planning for equity financing. Ch. 18. Planning for debt financing. - Pt. 6. Recording. Ch. 19. Recording and communicating equity financing activities. Ch. 20. Recording and communicating long-term debt financing activities. Ch. 21. Recording and communicating operational investment activities. Ch. 22. Recording and communicating nonoperational investment activities. - Pt. 7. Evaluation. Ch. 23. Firm performance : profitability. Ch. 24. Firm performance : financial position. Ch. 25. Firm performance : cash flows. Ch. 26. Firm performance : a comprehensive evaluation. - Appendix. - Credits. - Index. 
<br/><br/> "Introduction to Accounting : an integrated approach revolves arround three major themes. The overriding theme of the text is that accounting is an information system which serves two diverse sets of users. Traditionally, accounting has been taught as two separate and distinct segments, financial accounting and managerial accounting. Consequently, many of the students never gain an understanding of accounting as a process of providing information about business to both internal (managerial) and external (financial) users. An understanding of how and why accounting information is used by internal and external stakeholders is vital, regardless of a student's major." - To the instructor. 
<br/><br/><label>ISBN: </label>0071224971 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Accounting<br/>Financial statements.<br/>Business planning.
<br/><br/><label>Dewey Class. No.: </label>657  / INT