Managerial Accounting

Posted by admin on October 15th, 2007

Book Description
The 10th edition of this innovative text continues to focus on how managers use accounting information in decision making, planning, and evaluating performance. Time is spent on the basic building blocks of managerial accounting while emphasizing conceptual topics. This text is ideal for both the undergraduate and graduate level Managerial Accounting course.

About the author
Joseph Louderback, an avid golfer with a single-digit handicap, and recently retired as Professor of Accountancy at Clemson University in Clemson, South Carolina. A co-author of five books, he has published articles in The Accounting Review, Journal of Accounting Research, and Management Accounting to name a few. His teaching and research interests are in managerial accounting; he serves on the Board of Directors of the Oconee County United Way; and he has served as a consultant to several organizations. He received his Ph.D. from the University of Florida. Prior to joining Clemson, he taught at Rensselaer Polytechnic Institute, State University of New York at Albany, and Texas Christian University.

Publisher : Thomson South-Western

Summary :

Front-Matter. Preface. Brief Table of Contents. Detailed Table of Contents. Part 1 Cost Volume Profit Analysis and Decision-Making Chapter 1 - Introduction Chapter 2 - Profit Planning Chapter 3 — Cost Analysis Chapter 4 — Activity Based Costing and Management Chapter 5 - Short Term Decisions and Accounting Information Part 2 - Budgeting Chapter 6 - Operational and Financial Budgeting Chapter 7 - Capital Budgeting Decisions - Part I Chapter 8 - Capital Budgeting Decision - Part II Part 3 - Control and Performance Evaluation Chapter 9 -Responsibility Accounting Chapter 10 - Divisional Performance Measurement Chapter 11 - Control and Evaluation of Cost Centers Part 4 - Product Costing Chapter 12 - Introduction to Product Costing Chapter 13 - Standard Costing, Variable Costing, and Throughput Costing Chapter 14 - Process Costing and the Cost Accounting Cycle Back-Matter Appendix A - Guidelines for Preparing Memoranda Appendix B - Time Value of Money Company Index. Index. Check Figures.


Financial Accounting

Posted by admin on October 15th, 2007

Building on the flexible and balanced approach that has made this text a market leader, the new edition of Financial Accounting provides a strong real-world emphasis, integrates performance measurement, and emphasizes technology. New features motivate critical thinking, analysis, and decision-making.

Financial Accounting remains the most accurate text on the market, with accuracy reviewers checking every line and working through every exercise, problem, and case in the text and supplements.

  • New! “Stop and Think” questions for each learning objective motivate students to read actively. These critical-thinking questions—each of which is accompanied by a short answer—can also be used as a review device or as the basis for class discussions.
  • New! The Supplement at the end of Chapter 1 now includes Walgreens company financial statements immediately following the most recent Toys ‘R’ Us Annual Report.
  • New! Chapter-ending “Comparison Cases” require students to use the Walgreens and Toys ‘R’ Us financial statements to review information as a professional analyst would. Students must calculate various ratios and do a comparative analysis of the two companies based on their results.
  • New! The popular “Focus on Business” boxes, which relate accounting to the real world of business, have been updated and redesigned, and more than 35 of the features are new to this edition.
  • New! Each learning objective includes a list of end-of-chapter “Related Text Assignments” so students can identify the questions, exercises, problems, and cases that are associated with particular learning objectives.
  • New! The new edition features three new video cases, bringing the total number of video cases to six. The videos are available on both the Student CD-ROM and the HM ClassPrep CD-ROM for instructors.
  • New! The instructors’ web site now features a collection of 16 new essays—one for each chapter—that discuss current events and issues. Essay topics include the Enron crisis, the nature and importance of goodwill, and the controversy surrounding accounting for stock options. These essays can be used as exam questions or extra credit assignments. Each essay comes with two sets of questions—one set that students can answer by reading the essay, and a second set that requires students to do additional research. Suggested answers are provided for both sets of questions.
  • New! Bridge Tutorial CD-ROM for students emphasizes accounting transactions, provides a review of the debit/credit mechanism, and provides a foundation for the preparation of financial statements. The CD-ROM features 50 pre- and post-test activities on accounting concepts, designed to test students’ basic understanding of the accounting cycle. Key concept tutorials provide reinforcement and practice for students. Interactive “Review and Reinforce” questions with rejoinders provide feedback on right and wrong answers. The tutorial also includes demonstration problems with voice-over narrations and a built-in glossary with on-screen pop-up definitions.
  • New! Premium Blackboard and WebCT CD-ROMs include course material and information, course documents, chapter overviews, learning objectives, chapter and lecture outline, key points, key terms with definitions, PowerPoint files, Excel and Word documents, chapter summaries, assignments, and Web links. The CD-ROMs also contain self-test questions from the student Study Guide, ACE self-quizzes, interactive exercises, web exercises, discussion questions, real-world examples, cross-disciplinary features, visuals, and more.

Publisher : Houghton Mifflin Company

Summary :

1. Uses of Accounting Information and the Financial Statements
Supplement to Chapter 1. How to Read an Annual Report
2. Measuring Business Transactions
3. Measuring Business Income
4. Accounting Information Systems
5. Financial Reporting and Analysis
6. Merchandising Operations and Internal Control
7. Short-Term Financial Assets
8. Inventories
9. Current Liabilities and the Time Value of Money
10. Long-Term Assets
11. Long-Term Liabilities
12. Contributed Capital
13. The Corporate Income Statement and the Statement of Stockholders’ Equity
14. The Statement of Cash Flows
15. Financial Performance Evaluation
16. Long-Term Investments and International Accounting
Appendices
A. The Merchandising Work Sheet and Closing Entries
B. Special-Purpose Journals
C. Accounting for Unincorporated Businesses
D. Future Value and Present Value Tables


Management Control Systems

Posted by admin on October 15th, 2007

Management Control Systems 10/e builds on strengths from prior editions by offering a rich diversity of cases balanced with current material. The primary market for Management Control Systems is an MBA level elective in control systems. The text may also be appropriate for advanced managerial accounting courses and/or MBA-level cost accounting courses with an emphasis on management control. The text is organized to develop insights and analytical skills related to how managers go about designing, implementing, and using planning and control systems to implement strategies. –Ce texte fait référence à une édition épuisée ou non disponible de ce titre.

Publisher : McGraw Hill Higher Education

summary :
Management Control Systems, 10/e
Chapter 1: The Nature of Management Control Systems
Part 1: The Management Control Environment
Chapter 2: Behavior in Organizations
Chapter 3: Responsibility Centers: Revenue and Expense Centers
Chapter 4: Profit Centers
Chapter 5: Transfer Pricing
Chapter 6: Measuring and Controlling Assets Employed
Part 2: The Management Control Process
Chapter 7: Strategic Planning
Chapter 8: Budget Preparation
Chapter 9: Analyzing Financial Performance Reports
Chapter 10: Performance Measurement
Chapter 11: Management Compensation
Part 3: Variations in Management Control
Chapter 12: Controls for Differentiated Strategies
Chapter 13: Service Organizations
Chapter 14: Multinational Organizations
Chapter 15: Management Control of Projects