Introduction to Accounting: An Integrated Approach - Rilegato

Ainsworth, Penne; Deines, Dan

 
9780073526669: Introduction to Accounting: An Integrated Approach

Sinossi

This textbook integrates financial and managerial accounting as opposed to keeping these areas separate, the approach followed by most books and 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—described in preceding paragraph. 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

BRIEF TABLE OF CONTENTS

AINSWORTH/DEINES INTRODUCTION TO ACCOUNTING: AN INTEGRATED APPROACH, 4/E

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

Book by AinsworthPenne DeinesDan

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9780071106245: Introduction to Accounting: An Integrated Approach

Edizione in evidenza

ISBN 10:  0071106243 ISBN 13:  9780071106245
Casa editrice: McGraw-Hill Education, 2005
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