Accounting Principles

Characteristics and Basic Concepts of Accounting. The Recording Process. Adjusting the Accounts. Completion of the Accounting Cycle. Accounting for Merchandising Operations. Accounting Information Systems: Manual and Electronic Data Processing. Internal Control and Cash. Accounting for Receivables. Inventories. Plant Assets: Acquisition and Depreciation. Plant Asset Disposals, Natural Resources, and Intangible Assets. Current Liabilities and Payroll Accounting. Accounting Principles. Accounting for Partnerships. Corporations: Organization and Capital Stock Transactions. Corporations: Dividends, Retained Earnings, and Income Reporting. Long-Term Liabilities. Investments and Consolidated Financial Statements. Statement of Cash Flows. Financial Statement Analysis. Managerial Accounting. Job Order Cost Accounting. Process Cost Accounting. Cost-Volume-Profit Relationships. Budgetary Planning. Budgetary Control and Responsibility Accounting. Performance Evaluation through Standard Costs. Incremental Analysis and Capital Budgeting. Income Taxes and Managerial Decisions. Index.Koeppen, David R. is the author of 'Accounting Principles' with ISBN 9780471507390 and ISBN 0471507393.