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دسته بندی: حسابداری ویرایش: 1 نویسندگان: Mitchell Franklin, Patty Graybeal, Dixon Cooper, OpenStax سری: Accounting 02 ISBN (شابک) : 1947172603, 9781947172593 ناشر: OpenStax سال نشر: 2019 تعداد صفحات: 746 زبان: English فرمت فایل : PDF (درصورت درخواست کاربر به PDF، EPUB یا AZW3 تبدیل می شود) حجم فایل: 77 مگابایت
در صورت تبدیل فایل کتاب Principles of Accounting, Volume 2: Managerial Accounting به فرمت های PDF، EPUB، AZW3، MOBI و یا DJVU می توانید به پشتیبان اطلاع دهید تا فایل مورد نظر را تبدیل نمایند.
توجه داشته باشید کتاب اصول حسابداری، جلد دوم: حسابداری مدیریتی نسخه زبان اصلی می باشد و کتاب ترجمه شده به فارسی نمی باشد. وبسایت اینترنشنال لایبرری ارائه دهنده کتاب های زبان اصلی می باشد و هیچ گونه کتاب ترجمه شده یا نوشته شده به فارسی را ارائه نمی دهد.
اصول حسابداری برای پاسخگویی به دامنه و توالی الزامات یک دوره دو ترم حسابداری طراحی شده است که مبانی حسابداری مالی و مدیریتی را پوشش می دهد. به دلیل جامع بودن مطالب، کتاب را در دو جلد عرضه می کنیم. این کتاب به طور خاص طراحی شده است تا هم برای رشتههای حسابداری و هم برای رشتههای غیرحسابداری جذاب باشد، و دانشجویان را با مفاهیم اصلی حسابداری به روشهای آشنا آشنا میکند تا پایهای قوی ایجاد کند که میتواند در زمینههای تجاری اعمال شود. هر فصل با یک سناریوی واقعی مرتبط برای دانشجوی امروزی باز می شود. نمونههای طراحیشده با تفکر در هر فصل ارائه میشوند و به دانشآموزان اجازه میدهند تا دانش حسابداری در حال ظهور را بسازند. مفاهیم بیشتر از طریق اتصالات قابل اجرا به فرآیندهای تجاری دقیق تر تقویت می شوند. دانشآموزان در جنبههای «چرا» و همچنین «چگونه» حسابداری غوطهور میشوند تا مفاهیم را تقویت کنند و درک مطلب را نسبت به به خاطر سپردن روبهرو تقویت کنند.
Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. Due to the comprehensive nature of the material, we are offering the book in two volumes. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Preface 1. About OpenStax 2. About OpenStax resources 3. About Principles of Accounting 4. Additional resources 5. About the authors Chapter 1. Accounting as a Tool for Managers Table of Contents Why It Matters* 1.1. Define Managerial Accounting and Identify the Three Primary Responsibilities of Management* 1.2. Distinguish between Financial and Managerial Accounting* 1.3. Explain the Primary Roles and Skills Required of Managerial Accountants* 1.4. Describe the Role of the Institute of Management Accountants and the Use of Ethical Standards* 1.5. Describe Trends in Today’s Business Environment and Analyze Their Impact on Accounting* Glossary Summary Multiple Choice Questions Exercise Set A Exercise Set B Thought Provokers Chapter 2. Building Blocks of Managerial Accounting Table of Contents Why It Matters* 2.1. Distinguish between Merchandising, Manufacturing, and Service Organizations* 2.2. Identify and Apply Basic Cost Behavior Patterns* 2.3. Estimate a Variable and Fixed Cost Equation and Predict Future Costs* Glossary Summary Multiple Choice Questions Exercise Set A Exercise Set B Problem Set A Problem Set B Thought Provokers Chapter 3. Cost-Volume-Profit Analysis Table of Contents Why It Matters* 3.1. Explain Contribution Margin and Calculate Contribution Margin per Unit, Contribution Margin Ratio, and Total Contribution Margin* 3.2. Calculate a Break-Even Point in Units and Dollars* 3.3. Perform Break-Even Sensitivity Analysis for a Single Product Under Changing Business Situations* 3.4. Perform Break-Even Sensitivity Analysis for a Multi-Product Environment Under Changing Business Situations* 3.5. Calculate and Interpret a Company’s Margin of Safety and Operating Leverage* Glossary Summary Multiple Choice Questions Exercise Set A Exercise Set B Problem Set A Problem Set B Thought Provokers Chapter 4. Job Order Costing Table of Contents Why It Matters* 4.1. Distinguish between Job Order Costing and Process Costing* 4.2. Describe and Identify the Three Major Components of Product Costs under Job Order Costing* 4.3. Use the Job Order Costing Method to Trace the Flow of Product Costs through the Inventory Accounts* 4.4. Compute a Predetermined Overhead Rate and Apply Overhead to Production* 4.5. Compute the Cost of a Job Using Job Order Costing* 4.6. Determine and Dispose of Underapplied or Overapplied Overhead* 4.7. Prepare Journal Entries for a Job Order Cost System* 4.8. Explain How a Job Order Cost System Applies to a Nonmanufacturing Environment* Glossary Summary Multiple Choice Questions Exercise Set A Exercise Set B Problem Set A Problem Set B Thought Provokers Chapter 5. Process Costing Table of Contents Why It Matters* 5.1. Compare and Contrast Job Order Costing and Process Costing* 5.2. Explain and Identify Conversion Costs* 5.3. Explain and Compute Equivalent Units and Total Cost of Production in an Initial Processing Stage* 5.4. Explain and Compute Equivalent Units and Total Cost of Production in a Subsequent Processing Stage* 5.5. Prepare Journal Entries for a Process Costing System* Glossary Summary Multiple Choice Questions Exercise Set A Exercise Set B Problem Set A Problem Set B Thought Provokers Chapter 6. Activity-Based, Variable, and Absorption Costing Table of Contents Why It Matters* 6.1. Calculate Predetermined Overhead and Total Cost under the Traditional Allocation Method* 6.2. Describe and Identify Cost Drivers* 6.3. Calculate Activity-Based Product Costs* 6.4. Compare and Contrast Traditional and Activity-Based Costing Systems* 6.5. Compare and Contrast Variable and Absorption Costing* Glossary Summary Multiple Choice Questions Exercise Set A Exercise Set B Problem Set A Problem Set B Thought Provokers Chapter 7. Budgeting Table of Contents Why It Matters* 7.1. Describe How and Why Managers Use Budgets* 7.2. Prepare Operating Budgets* 7.3. Prepare Financial Budgets* 7.4. Prepare Flexible Budgets* 7.5. Explain How Budgets Are Used to Evaluate Goals* Glossary Summary Multiple Choice Questions Exercise Set A Exercise Set B Problem Set A Problem Set B Thought Provokers Chapter 8. Standard Costs and Variances Table of Contents Why It Matters* 8.1. Explain How and Why a Standard Cost Is Developed* 8.2. Compute and Evaluate Materials Variances* 8.3. Compute and Evaluate Labor Variances* 8.4. Compute and Evaluate Overhead Variances* 8.5. Describe How Companies Use Variance Analysis* Glossary Summary Multiple Choice Questions Exercise Set A Exercise Set B Problem Set A Problem Set B Thought Provokers Chapter 9. Responsibility Accounting and Decentralization Table of Contents Why It Matters* 9.1. Differentiate between Centralized and Decentralized Management* 9.2. Describe How Decision-Making Differs between Centralized and Decentralized Environments* 9.3. Describe the Types of Responsibility Centers* 9.4. Describe the Effects of Various Decisions on Performance Evaluation of Responsibility Centers* Glossary Summary Multiple Choice Questions Exercise Set A Exercise Set B Problem Set A Problem Set B Thought Provokers Chapter 10. Short-Term Decision Making Table of Contents Why It Matters* 10.1. Identify Relevant Information for Decision-Making* 10.2. Evaluate and Determine Whether to Accept or Reject a Special Order* 10.3. Evaluate and Determine Whether to Make or Buy a Component* 10.4. Evaluate and Determine Whether to Keep or Discontinue a Segment or Product* 10.5. Evaluate and Determine Whether to Sell or Process Further* 10.6. Evaluate and Determine How to Make Decisions When Resources Are Constrained* Glossary Summary Multiple Choice Questions Exercise Set A Exercise Set B Problem Set A Problem Set B Thought Provokers Chapter 11. Capital Budgeting Decisions Table of Contents Why It Matters* 11.1. Describe Capital Investment Decisions and How They Are Applied* 11.2. Evaluate the Payback and Accounting Rate of Return in Capital Investment Decisions* 11.3. Explain the Time Value of Money and Calculate Present and Future Values of Lump Sums and Annuities* 11.4. Use Discounted Cash Flow Models to Make Capital Investment Decisions* 11.5. Compare and Contrast Non-Time Value-Based Methods and Time Value-Based Methods in Capital Investment Decisions* Glossary Summary Multiple Choice Questions Exercise Set A Exercise Set B Problem Set A Problem Set B Thought Provokers Chapter 12. Balanced Scorecard and Other Performance Measures Table of Contents Why It Matters* 12.1. Explain the Importance of Performance Measurement* 12.2. Identify the Characteristics of an Effective Performance Measure* 12.3. Evaluate an Operating Segment or a Project Using Return on Investment, Residual Income, and Economic Value Added* 12.4. Describe the Balanced Scorecard and Explain How It Is Used* Glossary Summary Multiple Choice Questions Exercise Set A Exercise Set B Problem Set A Problem Set B Thought Provokers Chapter 13. Sustainability Reporting Table of Contents Why It Matters* 13.1. Describe Sustainability and the Way It Creates Business Value* 13.2. Identify User Needs for Information* 13.3. Discuss Examples of Major Sustainability Initiatives* 13.4. Future Issues in Sustainability* Glossary Summary Multiple Choice Questions Thought Provokers Appendix A. Financial Statement Analysis* A.1. Financial Statement Analysis A.2. Horizontal Analysis A.3. Vertical Analysis A.4. Overview of Financial Ratios A.5. Advantages and Disadvantages of Financial Statement Analysis Appendix B. Time Value of Money* B.1. Present Value of $1 Table B.2. Present Value of an Ordinary Annuity Table B.3. Future Value of $1 Table B.4. Future Value of an Ordinary Annuity Table Appendix C. Suggested Resources* C.1. Sample Financial Statements C.2. Accounting Software and Tools C.3. Personal Finance C.4. Accounting-Related Organizations C.5. Accounting Exams and Certificates Solutions Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 Chapter 9 Chapter 10 Chapter 11 Chapter 12 Chapter 13 Index Blank Page