Accounting: What the number mean

Thông tin trích dẫn: Accounting: What the number mean. David H. Marshall; Wayne W. Mc Manus. NXB McGraw-Hill, 2004.

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Abstract
It has two major parts: financial accounting and managerial accounting. The financial accounting covers the financial statements and how to read them. The managerial accounting covers basic cost accounting analysis and methods.

Content:

Accounting - Present and past
Financial statements and Accounting concepts/principles
Fundamental interpretations made from financial statement data
The bookkeeping process and transaction analysis
Accounting for and presentation of curren assets
Accounting for and presentation of noncurrent assets
Accounting for and presentation of Liabilities
Accounting for and presentation of Owners’ Equity
The income statement and the statement of cash flows
Explanatory notes and other financial statement information
Financial statement analysis
Managerial Accounting and cost – volume – profit relationships
Cost accounting and reporting systems
Cost Analysis for planning
Cost Analysis for control
Cost Analysis for decision making