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Core Concepts of Accounting 2/e


ISBN13:  9780470499474|462pages|paperback|©2010|
Jamie Pratt - University of Indiana

Core Concepts of Accountingis designed for use in a one-semester, introductory survey of accounting class, providing the basics of both financial and managerial accounting. Financial accounting provides primarily monetary information about business activities that result in the financial statements that are published for use by people outside the business. Managerial accounting provides monetary and nonmonetary information about business activities that result in supporting details for the financial statements; it also provides information for internal organizational users to plan, control, or make decisions about operations.
Core Concepts of Accountingprovides a balanced approach to the conceptual and technical aspects of advanced accounting.
• End-Of Chapter Materials and Icons - ach chapter contains a summary, key terms list, and a variety of questions,
exercises, problems, and short cases for in-class discussion or homework.
• Visual Recaps - Some accounting topics are more easily understood by examining them graphically rather than through
reading. Visual Recaps are provided to illustrate significant topics in a pictorial manner or summarized in a table.
• Accounting Information for Decision Making - This section is designed to emphasize a user (rather than preparer)
perspective of accounting information. These sections will address how external parties can analyze and interpret the types of information discussed in the chapter.

Table of Contents
Part 1 Accounting Frndamentals
Ch 1 An Introduction to the Role of Accounting in the Business World
Ch 2 Concepts and Elements Underlying Accounting
Ch 3 The Mechanics of Double-Entry Accounting
Part 2 Accounting For Assets
Ch 4 Cash, Short-Term Investments, and Accounts Receivable
Ch 5 Inventory
Part 3 Accounting For Liabilities And Ownership Interests
Ch 6 Long-Term Assets: Property, Plant and Equipment, and Intangibles
Ch 7 Liabilities
Ch 8 Stockholders’ Equity
Part 4 Analysis Of Accounting Data
Ch 9 The Corporate Income Statement and Financial Statement Analysis
Ch 10 Statement of Cash Flows
Part 5 Managerial Accounting
Ch 11 Fundamental Managerial Accounting Concepts
Ch 12 Cost-Volume-Profit Analysis
Ch 13 The Master Budget and Standard Costing
Ch 14 Activity-Based Management and Performance Measurement