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|a Part 1. THE ACCOUTING CYCLE. 1. Accouting: the language of business. 2. Recording changes in financial position. 3. Measuring business income. 4. Completion of the accouting cycle. Part 2. MERCHANDISING CONCERNS, INTERNAL CONTROL, AND ACCOUTING SYSTEMS. 5. Merchandiding transactions and internal control. 6. Accouting systems: manual and computer-based. Part 3. ACCOUTING FOR ASSETS. 7. The control of cash transactions. 8. Receivables. 9. Inventories. 10. Plant and equipment, depreciation, and intangible assets. Part 4. CURRENT LABILITIES, PARTNERSHIPS, AND ACCOUTING PRICIPLES. 11. Currnet liabilities and payroll accouting. 12. Partnerships. 13. Accouting principles and concepts; effects of inflation. Part 5. CORPORATIONS. 14. Corporations: organization and stockholders' equity. 15. Corporations: operations, earnings per share, and dividens. 16. Bonds payable, leases, and other liabilities. 17. Investiments in corporate securities. Part 6. SPECIAL REPRTS AND OF FINANCIAL STATEMENTS. 18. Income taxes and business decisions. 19. Measuring cash flows. 20. Analysis and interpratation of financial statements. Part 7. MANAGERIAL ACCOUTING: COST ACCOUTING SYSTEMS. 21. Responsability accouting: departments and branches. 22. Accouting for manufacturing operations. 23. Cost accouting systems. Part 8. MANAGERIAL ACCOUTING: PLANNING AND CONTROL. 24. Cost-volume-profit analysis. 25. Budgeting and standard costs. 26. Relevant information, incremental analysis, and capital budgeting.
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