Written to cover accounting followed by broader managerial issues, this book covers financial accounting, management accounting, and focuses on broader issues of control and corporate strategy. It includes approximately 120 cases in the end of chapter material, a combination of classic Harvard style cases, as well as extended problems.
Written to cover accounting followed by broader managerial issues, this book covers financial accounting, management accounting, and focuses on broader issues of control and corporate strategy. It includes approximately 120 cases in the end of chapter material, a combination of classic Harvard style cases, as well as extended problems.
Robert N. Anthony is the Ross Graham Walker Professor Emeritus of Management Control at Harvard Business School. Professor Anthony has been a director of Carborundum Company and Warnaco, Inc., both Fortune 500 companies; for 25 years he has been a trustee of Colby College, including five years as chairman of the board. He has consulted for many companies and government agencies, including General Motors Corp., AT&T, the General Accounting Office, and the Cost Accounting Standards Board. Among Professor Anthonys awards are the Distinguished Accounting Educator of the Year Award from AAA, Accounting Educator of the Year Award from Beta Alpha Psi, the Meritorious Service Award from the Executive Office of the President, the Distinguished Public Service Medal of the Department of Defense, Comptroller Generals Award of the U.S. General Accounting Office and Distinguished Service Award of the Harvard Business School Association.
Inhaltsangabe
PART ONE: Financial Accounting 1. The Nature and Purpose of Accounting 2. Basic Accounting Concepts: The Balance Sheet 3. Basic Accounting Concepts: The Income Statement 4. Accounting Records and Systems 5. Revenue and Monetary Assets 6. Cost of Sales and Inventories 7. Long-lived Nonmonetary Assets and Their Amortization 8. Sources of Capital: Debt 9. Sources of Capital: Owners Equity 10. Other Items that Affect Net Income and Owners' Equity 11. The Statement of Cash Flows 12. Acquisitions and Consolidated Statements 13. Financial Statement Analysis 14. Understanding Financial Statements PART TWO: Management Accounting 15. The Nature of Management Accounting 16. The Behavior of Costs 17. Full Costs and Their Uses 18. Additional Aspects of Product Costing Systems 19. Standard Costs, Variable Costing Systems, Quality Costs, and Joint Costs 20. Production Cost Variance Analyses 21. Analyzing Other Variance Analyses 22. Control: The Management Control Environment 23. Control: The Management Control Process 24. Strategic Planning and Budgeting 25. Reporting and Evaluation 26. Short-Run Alternative Choice Decisions 27. Longer-Run Decisions: Capital Budgeting 28. Management Accounting System Design Appendix A Appendix B INDEX
PART ONE: Financial Accounting 1. The Nature and Purpose of Accounting 2. Basic Accounting Concepts: The Balance Sheet 3. Basic Accounting Concepts: The Income Statement 4. Accounting Records and Systems 5. Revenue and Monetary Assets 6. Cost of Sales and Inventories 7. Long-lived Nonmonetary Assets and Their Amortization 8. Sources of Capital: Debt 9. Sources of Capital: Owners Equity 10. Other Items that Affect Net Income and Owners' Equity 11. The Statement of Cash Flows 12. Acquisitions and Consolidated Statements 13. Financial Statement Analysis 14. Understanding Financial Statements PART TWO: Management Accounting 15. The Nature of Management Accounting 16. The Behavior of Costs 17. Full Costs and Their Uses 18. Additional Aspects of Product Costing Systems 19. Standard Costs, Variable Costing Systems, Quality Costs, and Joint Costs 20. Production Cost Variance Analyses 21. Analyzing Other Variance Analyses 22. Control: The Management Control Environment 23. Control: The Management Control Process 24. Strategic Planning and Budgeting 25. Reporting and Evaluation 26. Short-Run Alternative Choice Decisions 27. Longer-Run Decisions: Capital Budgeting 28. Management Accounting System Design Appendix A Appendix B INDEX
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