Sinossi
This textbook integrates financial and managerial accounting, the approach followed by most curriculums. By "integration", we mean the authors focus on the business process and examine the activities from both an external, financial reporting perspective and an internal, management decision-making perspective.
The text incorporates real world applications, including actual financial statements, to reinforce the relevance of topics to real business situations and promote student interest. The text also promotes active learning through Enhance Your Understanding "probing" questions placed sporadically throughout many chapters, Of Interest boxes that provide additional information relating to the chapter concepts, new Fast Fact boxes that provide additional information related to chapter concepts in a short, trivia-like manner, and end-of-chapter group exercises.
There are three key distinctions to the Ainsworth/Deines approach. They are:
1. Integration―focus on business process.
2. Within the context of business processes, Ainsworth/Deines is organized by planning for activities, performing those activities (in other words, capturing them in the financial statements), and finally, evaluating those business activities.
3. An organization around the Statement of Cash Flows first focusing on Operating Activities (what is my business, my product, who are my customers?) and then Financing and Investing Activities (how do I fund my business, how do I expand, what are the financial risks, etc?).
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Contenuti
Part One Introduction: Business Operating Activities
Chapter 1: Accounting and Business
Chapter 2: Business Processes and Accounting Information
Chapter 3: Operating Processes: Planning and Control
Part Two Planning: Operating Activities
Chapter 4: Short-term Decision Making
Chapter 5: Strategic Planning Regarding Operating Processes
Chapter 6: Planning, the Balanced Scorecard, and Budgeting
Part Three Recording and Evaluating: Operating Activities
Chapter 7: Accounting Information Systems
Chapter 8: Purchasing/Human Resources/Payment Process: Recording and Evaluating Expenditure Process Activities
Chapter 9: Recording and Evaluating Conversion Process Activities
Chapter 10: Marketing/Sales/Collection/Customer Support Process: Recording and Evaluating Revenue Process Activities
Part Four Introduction: Capital Resource Process Activities
Chapter 11: Time Value of Money
Part Five Planning: Capital Resource Process Activities
Chapter 12: Planning Investments: Capital Budgeting
Chapter 13: Planning Equity Financing
Chapter 14: Planning Debt Financing
Part Six Recording and Evaluating Capital Resource Process Activities
Chapter 15: Recording and Evaluating Capital Resource Process Activities: Financing
Chapter 16: Recording and Evaluating Capital Resource Process Activities: Investing
Part Seven Evaluating: Operating and Capital Resource Processes
Chapter 17: Company Performance: Profitability
Chapter 18: Company Performance: Owners’ Equity and Financial Position
Chapter 19: Company Performance: Cash Flows
Chapter 20: Company Performance: Comprehensive Evaluation
Appendix: Apple’s Annual Report
Index
Product Description
Testo edito dalla casa editrice McGraw-Hill Higher Education. Autore: Ainsworth, Penne
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