Accounting : text and cases / Robert N. Anthony, David F. Hawkins and Kenneth A. Merchant

Includes index.

Part 1 Financial accounting -- The nature and purpose of accounting -- 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 owners' equity -- The statement of cash flows -- Acquisitions and consolidated statements -- Financial statement analysis -- Understanding financial statements -- Part 2 Management accounting -- 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

Accounting: Text and Cases is a product of lifelong dedication to the discipline of accounting. Covering both financial and managerial accounting as well as broader managerial issues, the book incorporates a breadth of experience that is sure to enrich your course and your students. The 109 cases that make up most of the end of chapter material are a combination of classic Harvard style cases and extended problems, with 12 complete new cases added to the thirteenth edition.