It is used in such introductory courses at both Many schools use this book for both such courses, whereas some use it onlyįor financial accounting (Chapter 1 and Chapters 2–14) or for management accounting (Chapter 1 and Chapters 15–28). In many schools this introduction comprises two separateĬourses, one dealing with financial accounting and the other with management accounting. As an introductory course where most (if not all) of the students have no prior Specifically, this book is used in at least the following four ways:ġ. That accounting is interesting and fun, not dull and tedious. In sum, we think the book conveys the fact Generate little participant interest unless the module is oriented toward the nonaccountant user of accounting information. Similarly, in our experience the required accounting module in a management development program will
The person who has already decided to major in accounting. Number of accounting majors from the class than if the course is oriented more toward We feel that a user orientation in the core course actually is likely to generate a greater Uses of accounting information by managers and outside analysts rather than the procedural details that the practicing accountant needs to know, then those students whoĭo not take further accounting courses will be left with a positive view of the importance of accounting rather than with the negative “bean counter” stereotype.
First, we believe that if a core course stresses the more analytical In accounting, in which many of the students are not planning to take further electiveĪccounting courses. The focus of the book makes it particularly appropriate for required core courses In the book’s case studies, which help the student learn that accounting is not a cut-anddried subject with all of its “answers” clearly indicated by the application of rules. Who wants to be a knowledgeable user of accounting information. The book is aimed primarily, however, at the person Preparation of accounting reports to use them intelligently, this text includes the technical material needed for this purpose. Because such a person needs to know enough about the Preparer of accounting reports needs to know about accounting.
What the user of accounting information needs to know about accounting or (2) what the Longer−Run Decisions: Capital BudgetingĪn accounting text can be written with an emphasis on either of two viewpoints: (1) Short−Run Alternative Choice DecisionsĢ7. Control: The Management Control ProcessĢ6. Control: The Management Control EnvironmentĢ3. Standard Costs, Variable Costing Systems, Quality Costs, and JointĢ2. Additional Aspects of Product Costing Systemsġ9. Acquisitions and Consolidated Statementsġ8. Other Items that Affect Net Income and Owner’s Equityġ2. Long−lived Non−Monetary Assets and Their Amortizationġ0. Basic Accounting Concepts: The Income Statementħ. Basic Accounting Concepts: The Balance Sheetģ.
Of this publication may be reproduced or distributed in any form Permitted under the United States Copyright Act of 1976, no part Accounting: Text and Cases, Tenth EditionĬopyright ©2001 by The McGraw−Hill Companies, Inc.
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