Accounting principles /
Roger H. Hermanson, PH. D., CPA Regents proffessor of accounting Ernst &Young-J. W. Holloway memorial proffessor School of Accountancy Georgia State University, James Don Edwards, PH. D., CPA J.M. tull proffesor of accounting J. M. tull school of accounting university of georgia, Michael W. Maher, PH. D., CPA graduate school of management university of california at davis.
- Fifth edition.
- 1 volumes (various pagings) : color illustrations ; 28 cm
The accounting environment -- Accounting and its use in business decisions -- Recording business transactions -- Adjusting the accounts -- Completing the accounting cycle: work sheet, closing entries, and classified balance sheet -- Merchandising transactions, introduction to inventories, and classified income statement -- Measuring and reporting inventories -- Accounting systems and special journals -- Control of cash -- Receivables and payables -- Property, plant, and equipment -- Plant asset disposals, natural resources, and intangible assets -- Accounting theory and international accounting -- Partnership accounting -- Corporations: formation, administration, and classes of capital stock -- Corporations: paid-in capital, retained earnings, dividends, and treasury stock -- Bonds payable and bond investments -- Stock investments-cost, equity, and consolidations -- Analysis and interpretation of financial statements -- Statement of cash flows -- Managerial accounting concepts -- Job order cost systems -- Process cost systems -- Cost-volume-profit analysis -- Short-term decision making: differential analysis -- Budgeting for planning and control -- Control through standard costs -- Responsibility accounting segmental analysis -- Capital budgeting: long-range planning.