Accounting: What the Numbers Mean Information Center: Table of Contents


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Accounting: What the Numbers Mean

David H Marshall, Millikin University
Wayne W McManus, International College of the Cayman Islands
Daniel F Viele, Webster University
Jean McCartney, University of Western Sydney
Di van Rhyn, Murdoch University

ISBN: 0074713507
Copyright year: 2005

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PART 1:	FINANCIAL ACCOUNTING
1.	Accounting - present and past	3
2.	Financial statements and accounting concepts / principles	27
3.	Fundamental interpretations made from financial statement data	67
4.	The accounting process	97
5.	Accounting for and presentation of current assets	125
6.	Accounting for and presentation of property, plant, and equipment, and other non-current assets	161
7.	Accounting for and presentation of liabilities and owner's equity	191
8.	The income statement and the statement of cash flows	235
9.	Governance and other information	275
10.	Financial statement analysis	297
PART 2:	MANAGEMENT ACCOUNTING
11.	Management accounting and cost-volume-profit relationships	333
12.	Cost accounting and reporting systems	371
13.	Cost analysis for planning and control	413
14.	Cost analysis for decision making	461
APPENDIXES
1.	Primary Health Care Ltd: Annual Report for the year ended 30 June 2003	499
2.	From transaction analysis to debits and credits	537
3.	Time value of money	547
4.	Solutions to 'What does it mean?' and 'So what do you think?'	555
GLOSSARY		583
INDEX		597

Marshall: Accounting - what the numbers mean

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