http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
1. Uses of accounting information and the financial statements -- 2. Measurement concepts : recording business transactions -- 3. Measuring business income : adjusting the accounts -- 4. Foundations of financial reporting and the classified balance sheet -- 5. Accounting for merchandising operations -- 6. Inventories -- 7. Cash and internal control -- 8. Reveivables -- 9. Long term assets -- 10. Current liabilities and fair value accounting -- 11. Long term liabilities -- 12. Stockholders equity -- 13. The statement of cash flows -- 14. Financial statement analysis -- 15. Managerial accounting and cost concepts -- 16. Costing systems : job order costing -- 17. Costing systems : process costing -- 18. Value based systems : activity based costing and lean accounting -- 19. Cost volume profit analysis -- 20. The budgeting process -- 21. Flexible budgets and performance analysis -- 22. Standard costing and variance analysis -- 23. Short run decision analysis -- 24. Capital investment analysis -- 25. Pricing decision, including target costing and transfer pricing -- 26. Quality management and measurement
Belverd E. Needles, Marian Powers and Susan V. Crosson
Includes bibliographical references (p.1215 - 1218) and index