Accounting: What the Numbers Mean

Designed for non-majors, Accounting: What the Numbers Mean, guides students through the basics: what accounting information is, how it is developed, how it is used, and what it means. Financial statements are examined to learn what they do and do not communicate, enhancing the student's decision-making and problem-solving abilities from a user perspective. This approach benefits a variety of non-accounting majors, including students focusing on other areas of business or nonbusiness programs such as engineering, behavioral sciences, public administration, or prelaw.

作者：David H. Marshall

作者：Wayne W. McManus
現職：International College of the Cayman Islands

作者：Daniel F. Viele
現職：Maryville University

Ch 1 Accounting–Present and Past

PART I: FINANCIAL ACCOUNTING
Ch 2 Financial Statements and Accounting Concepts/Principles
Ch 3 Fundamental Interpretations Made From Financial Statement Data
Ch 4 The Bookkeeping Process and Transaction Analysis
Ch 5 Accounting for and Presentation of Current Assets
Ch 6 Accounting for and Presentation of Property, Plant and Equipment,and other
Noncurrent Assets
Ch 7 Accounting for and Presentation of Liabilities
Ch 8 Accounting for and Presentation of Stockholders' Equity
Ch 9 The Income Statement and the Statement of Cash Flows
Ch10 Corporate Governance, Notes to the Financial Statements, and Other Disclosures
Ch11 Financial Statement Analysis

PART II: MANAGERIAL ACCOUNTING
Ch12 Managerial Accounting and Cost–Volume–Profit Relationships
Ch13 Cost Accounting and Reporting
Ch14 Cost Planning
Ch15 Cost Control
Ch16 Costs for Decision Making