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Financial and Managerial Accounting (10th Edition)


Author: Belverd E. Needles

Publisher: South-Western College Pub


Publish Date: January 23, 2013

ISBN-10: 1285441974

Pages: 1280

File Type: PDF

Language: English

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Book Preface

In developing and refining the tenth edition of Financial and Managerial Accounting, we wanted to ensure that we were creating a textbook that truly reflected the way we teach accounting. To do so, we asked for feedback from over 150 professors, other professional colleagues, and students. We want to recognize those who made special contributions to our efforts in preparing this edition through their reviews, suggestions, and participation in surveys, interviews, and focus groups. We cannot begin to say how grateful we are for the feedback from the many instructors who have generously shared their responses and teaching experiences with us.

Brief Contents

1 Uses of Accounting Information and the Financial Statements 2
SUPPLEMENT to Chapter 1 How to Read an Annual Report 43
2 Measurement Concepts: Recording Business Transactions 86
3 Measuring Business Income: Adjusting the Accounts 136
SUPPLEMENT to Chapter 3 Closing Entries and the Work Sheet 185
4 Foundations of Financial Reporting and the Classified Balance Sheet 202
5 Accounting for Merchandising Operations 240
6 Inventories 286
7 Cash and Internal Control 326
8 Receivables 362
9 Long-Term Assets 396
10 Current Liabilities and Fair Value Accounting 440
11 Long-Term Liabilities 484
12 Stockholders’ Equity 540
13 The Statement of Cash Flows 594
SUPPLEMENT to Chapter 13 The Direct Method of Preparing the Statement of Cash Flows 643
14 Financial Statement Analysis 652
15 Managerial Accounting and Cost Concepts 709
16 Costing Systems: Job Order Costing 753
17 Costing Systems: Process Costing 793
18 Value-Based Systems: Activity-Based Costing and Lean Accounting 831
19 Cost-Volume-Profit Analysis 871
20 The Budgeting Process 907
21 Flexible Budgets and Performance Analysis 955
22 Standard Costing and Variance Analysis 997
23 Short-Run Decision Analysis 1039
24 Capital Investment Analysis 1073
25 Pricing Decisions, Including Target Costing and Transfer Pricing 1101
26 Quality Management and Measurement 1143

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