ESCP Europe

Item type

Book

Language

anglais

Pages

933 p.

Edition

12th ed., intern. ed.

Publication year

2007

ISBN

0-07-125409-9

Region

• GENERAL

Note

• Exhibits, illustrations

Note

Index

This book covers both financial and managerial accounting as well as broader managerial issues : basic accounting concepts, the balance sheet ; basic accounting concepts, the income statement ; accounting records and systems ; revenue and monetary assets ; cost of sales and inventories ; long-lived nonmonetary assets and their amortization ; sources of capital, debt ; sources of capital, owners' equity ; other items that affect net income and owner's equity ; the statement of cash flows ; acquisitions and consolidated statements ; financial statement analysis ; understanding financial statements ; the nature of management accounting ; the behavior of costs ; full costs and their uses ; additional aspects of product costing systems ; standard costs, variable costing systems, quality costs, and joint costs ; production cost variance analyses ; other variance analyses ; control, the management control environment ; control, the management control process ; strategic planning and budgeting ; reporting and evaluation ; short-run alternative choice decisions ; longer-run decisions, capital budgeting ; management accounting system design.