Principles of accounting /
Belverd E. Needles, Jr., Marian Powers, Susan V. Crosson.
- 12th ed.
- Mason, OH : South-Western/Cengage Learning, 2012.
- xxx, 1184 p. : ill ; 27 cm.
Includes bibliography and index.
Accounting principles and the financial statements -- Analyzing and recording business transactions -- Adjusting the accounts -- Completing the accounting cycle -- Foundations of financial reporting and the classified balance sheet -- Accounting for merchandising operations -- Special-purpose journals -- Inventories -- Cash and internal control -- Receivables -- Long-term assets -- Current liabilities and fair value accounting -- Accounting for partnerships -- Accounting for corporations -- Long-term liabilities -- The statement of cash flows -- The direct method of preparing the statement of cash flows -- Financial statement analysis -- How to red an annual report -- Managerial accounting and cost concepts -- Costing systems: job order costing -- Costing systems: process costing -- valued-based systems: activity-based costing and lean accounting -- Cost-volume-profit analysis -- the budgeting process -- Flexible budgets and performance analysis -- Standard costing and variance analysis -- Short run decision analysis and capital budgeting -- appendix A Investments -- Appendix B present value tables.