Accounting: What the Numbers Mean
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Accounting has become known as the language of business. This new edition is written to meet the needs of those students who will not be accountants but who do need to understand accounting to learn the key language that embarks us in the business world. Marshall, the leading text in the Survey market, takes readers through the basics: what accounting information is, what it means, and how it is used. In using this text, students examine financial statements and discover what they do and do not communicate. This enables them to gain the crucial decision-making and problem-solving skills they need in order to succeed in a professional environment. The new edition still has a strong focus on Return on Investment while updated content is integrated throughout.
1Accounting - Present and Past1PT. IFinancial Accounting252Financial Statements and Accounting Concepts/Principles273Fundamental Interpretations Made from Financial Statement Data754The Bookkeeping Process and Transaction Analysis1025Accounting for and Presentation of Current Assets1426Accounting for and Presentation of Property, Plant and Equipment, and Other Noncurrent Assets1907Accounting for and Presentation of Liabilities2398Accounting for and Presentation of Owners' Equity2809The Income Statement and the Statement of Cash Flows31710Explanatory Notes and Other Financial Information36611Financial Statement Analysis389PT. IIManagerial Accounting43112Managerial/Cost Accounting and Cost Classifications43313Cost-Volume-Profit Analysis47214Budgeting and Performance Reporting50115Standard Costs and Variance Analysis53716Capital Budgeting563Appendix: Financial Statements and Other Financial Information from the Armstrong World Industries, Inc., 1994 Annual Report583Index623
