Cost Accounting
A Managerial Emphasis
Fourteenth Edition
Copyright © 2012, 2009, 2006, 2003, 2000
By:
Charles T. Horngren
Stanford University
Srikant M. Datar
Harvard University
Madhav V. Rajan
Stanford University
Brief Contents
1 The Manager and Management Accounting 2
2 An Introduction to Cost Terms and Purposes 26
3 Cost-Volume-Profit Analysis 62
4 Job Costing 98
5 Activity-Based Costing and Activity-Based Management 138
6 Master Budget and Responsibility Accounting 182
7 Flexible Budgets, Direct-Cost Variances, and Management Control 226
8 Flexible Budgets, Overhead Cost Variances, and Management Control 262
9 Inventory Costing and Capacity Analysis 300
10 Determining How Costs Behave 340
11 Decision Making and Relevant Information 390
12 Pricing Decisions and Cost Management 432
13 Strategy, Balanced Scorecard, and Strategic Profitability Analysis 466
14 Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis 502
15 Allocation of Support-Department Costs, Common Costs, and Revenues 542
16 Cost Allocation: Joint Products and Byproducts 576
17 Process Costing 606
18 Spoilage, Rework, and Scrap 644
19 Balanced Scorecard: Quality, Time, and the Theory of Constraints 670
20 Inventory Management, Just-in-Time, and Simplified Costing Methods 702
21 Capital Budgeting and Cost Analysis 738
22 Management Control Systems, Transfer Pricing, and Multinational Considerations 774
23 Performance Measurement, Compensation, and Multinational Considerations 806
PRACTICAL FINANCIAL
ACCOUNTING
(Advance Methods, Techniques & Practices)
Dr. K.S. Vataliya
First Published - 2009
CONTENTS
• Preface iii
1. Essential Functions For Financial Accounting 1
2. Principles Of Financial Accounting 11
3. Standardisation Of Financial Accounting 25
4. Effective Financial Accounting Methods 36
5. Corporate Accounting Techniques 51
6. Methodology Of Human Resource Accounting 65
7. Advanced Mechanised Accounting 72
8. Capital Structure 82
9. Partnership Accounting Procedure And Methods 93 to. Data Processing And Programming
Languages 106
11. Sensitivity For Business Alternatives 117
12. Assets Categories And Business Transaction 1,l9
13. Practical Accounting For Material, Production And Labour 137
14. Value Added Accounting 161
15. BudgetaryControl 176
16. Working Capital And Financial Decision Making 193
17. Financial System And Leverage 215
18. Ratio Analysis And Financial Statements 226
• Bibliography 264
Intermediate Accounting 14th edition
Copyright © 2012
Donald E. Kieso PhD, CPA
Northern Illinois University
DeKalb, Illinois
Jerry J. Weygandt PhD, CPA
University of Wisconsin—Madison
Madison, Wisconsin
Terry D. Warfield, PhD
University of Wisconsin—Madison
Madison, Wisconsin
Brief Contents
1 Financial Accounting and Accounting Standards 2
2 Conceptual Framework for Financial Accounting 42
3 The Accounting Information System 86
4 Income Statement and Related Information 158
5 Balance Sheet and Statement of Cash Flows 212
6 Accounting and the Time Value of Money 308
7 Cash and Receivables 364
8 Valuation of Inventories: A Cost-Basis Approach 434
9 Inventories: Additional Valuation Issues 492
10 Acquisition and Disposition of Property, Plant, and
Equipment 554
11 Depreciation, Impairments, and Depletion 604
12 Intangible Assets 664
13 Current Liabilities and Contingencies 720
14 Long-Term Liabilities 782
15 Stockholders’ Equity 842
16 Dilutive Securities and Earnings per Share 904
17 Investments 974
18 Revenue Recognition 1064
19 Accounting for Income Taxes 1142
20 Accounting for Pensions and Postretirement
Benefits 1208
21 Accounting for Leases 1288
22 Accounting Changes and Error Analysis 1366
23 Statement of Cash Flows 1434
24 Full Disclosure in Financial Reporting 1512
ACCOUNTING PRINCIPLES 10E
Copyright © 2007, 2009, 2012
Jerry J. Weygandt PhD, CPA
University of Wisconsin—Madison
Madison, Wisconsin
Paul D. Kimmel PhD, CPA
University of Wisconsin—Milwaukee
Milwaukee, Wisconsin
Donald E. Kieso PhD, CPA
Northern Illinois University
DeKalb, Illinois
Brief Contents
1 Accounting in Action 2
2 The Recording Process 50
3 Adjusting the Accounts 98
4 Completing the Accounting Cycle 152
5 Accounting for Merchandising Operations 208
6 Inventories 260
7 Accounting Information Systems 314
8 Fraud, Internal Control, and Cash 360
9 Accounting for Receivables 414
10 Plant Assets, Natural Resources, and Intangible
Assets 456
11 Current Liabilities and Payroll Accounting 508
12 Accounting for Partnerships 552
13 Corporations: Organization and Capital Stock
Transactions 592
14 Corporations: Dividends, Retained Earnings, and
Income Reporting 632
15 Long-Term Liabilities 668
16 Investments 722
17 Statement of Cash Flows 760
18 Financial Statement Analysis 824
19 Managerial Accounting 876
20 Job Order Costing 922
21 Process Costing 964
22 Cost-Volume-Profit 1010
23 Budgetary Planning 1052
24 Budgetary Control and Responsibility
Accounting 1096
25 Standard Costs and Balanced Scorecard 1146
26 Incremental Analysis and Capital Budgeting 1192
FINANCIAL ACCOUNTING 12E
© 2012, 2009 South-Western, Cengage Learning
Carl S. Warren
Professor Emeritus of Accounting
University of Georgia, Athens
James M. Reeve
Professor Emeritus of Accounting
University of Tennessee, Knoxville
Jonathan E. Duchac
Professor of Accounting
Wake Forest University
Brief Contents
Chapter 1 Introduction to Accounting and Business . ... . . . . . . . .. . . . . . . . . . . . . . . . . . . . 1
Chapter 2 Analyzing Transactions . . . . . . . . . . …... .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
Chapter 3 The Adjusting Process . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . 103
Chapter 4 Completing the Accounting Cycle . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . 149
Chapter 5 Accounting Systems . . . . . . . . . …….. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 205
Chapter 6 Accounting for Merchandising Businesses . . . . . . . . . . . . . . . . . . . . . . . . . . . . 253
Chapter 7 Inventories . . . . . . …………... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 311
Chapter 8 Sarbanes-Oxley, Internal Control, and Cash . . . . ... . . . . . . . . . . . . . . . . . . . . . 355
Chapter 9 Receivables . . . . . . . . . . . . . . . . . ….... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 401
Chapter 10 Fixed Assets and Intangible Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 445
Chapter 11 Current Liabilities and Payroll . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 489
Chapter 12 Accounting for Partnerships and Limited Liability Companies . . . . . . . ... . . 537
Chapter 13 Corporations: Organization, Stock Transactions, and Dividends.... . . . . . . . . 581
Chapter 14 Long-Term Liabilities: Bonds and Notes . . . . ……. . . . . . . . . . . . . . . . . . . . 625
Chapter 15 Investments and Fair Value Accounting . . . . . . . . . ….. . . . . . . . . . . . . . . . . 667
Chapter 16 Statement of Cash Flows . . . . . . . . . . . ….... . . . . . . . . . . . . . . . . . . . . . . . . . 717
Chapter 17 Financial Statement Analysis . . . . . . . . . . . . …... . . . . . . . . . . . . . . . . . . . . . 773
Appendix A Interest Tables . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A-2
Appendix B Reversing Entries . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B-1
Appendix C Nike, Inc. 2010 Annual Report . . . . . …. . . . . . . . . . . . . . . . . . . . . . . . . . . . C-1
Appendix D International Financial Reporting Standards . . . . . . . . .. . . . . . . . . . . . . . . . D-1
Glossary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ………... . . . . . . . . . . . . . . . . . . . . G-1
ADVANCED ACCOUNTING ELEVENTH EDITION
Copyright © 2012, 2009, 2006, 2003, 2000
Floyd A. Beams
Virginia Polytechnic Institute and State University
Joseph H. Anthony
Michigan State University
Bruce Bettinghaus
Grand Valley State University
Kenneth A. Smith
University of Washington
BRIEF CONTENTS
CHAPTER1
Business Combinations 1
CHAPTER2
Stock Investments—Investor Accounting
and Reporting 27
CHAPTER3
An Introduction to Consolidated Financial Statements 63
CHAPTER4
Consolidation Techniques and Procedures 99
CHAPTER5
Intercompany Profi t Transactions—Inventories 145
CHAPTER6
Intercompany Profi t Transactions—Plant Assets 185
CHAPTER7
Intercompany Profi t Transactions—Bonds 219
CHAPTER8
Consolidations—Changes in Ownership Interests 247
CHAPTER9
Indirect and Mutual Holdings 279
CHAPTER1 0
Subsidiary Preferred Stock, Consolidated Earnings per
Share, and Consolidated Income Taxation 315
CHAPTER1 1
Consolidation Theories, Push-Down Accounting, and
Corporate Joint Ventures 369
CHAPTER1 2
Derivatives and Foreign Currency: Concepts and Common
Transactions 409
CHAPTER1 3
Accounting for Derivatives and Hedging Activities 429
CHAPTER1 4
Foreign Currency Financial Statements 463
CHAPTER1 5
Segment and Interim Financial Reporting 497
CHAPTER1 6
Partnerships—Formation, Operations, and Changes
in Ownership Interests 525
CHAPTER1 7
Partnership Liquidation 561
CHAPTER1 8
Corporate Liquidations and Reorganizations 591
CHAPTER1 9
An Introduction to Accounting for State and Local
Governmental Units 625
CHAPTER2 0
Accounting for State and Local Governmental
Units—Governmental Funds 663
CHAPTER2
1
Accounting for State and Local Governmental
Units—Proprietary and Fiduciary Funds 711
CHAPTER2 2
Accounting for Not-for-Profi t Organizations 737
CHAPTER2 3
Estates and Trusts 775
MANAGEMENT ACCOUNTING
Information for Decision-Making and Strategy Execution
SIXTHEDITION
Copyright © 2012, 2007, 2004, 2001, 1997
Anthony A. Atkinson
University of Waterloo
Robert S. Kaplan
Harvard University
Ella Mae Matsumura
University of Wisconsin–Madison
S. Mark Young
University of Southern California
BRIEF CONTENTS
CHAPTER 1 How Management Accounting Information Supports Decision Making 1
CHAPTER 2 The Balanced Scorecard and Strategy Map 15
CHAPTER 3 Using Costs in Decision Making 62
CHAPTER 4 Accumulating and Assigning Costs to Products 121
CHAPTER 5 Activity-Based Cost Systems 165
CHAPTER 6 Measuring and Managing Customer Relationships 218
CHAPTER 7 Measuring and Managing Process Performance 252
CHAPTER 8 Measuring and Managing Life-Cycle Costs 301
CHAPTER 9 Behavioral and Organizational Issues in Management Accounting and Control
Systems 340
CHAPTER 10 Using Budgets for Planning and Coordination 393
CHAPTER 11 Financial Control 462