TY - BOOK AU - Needles,Belverd E. AU - Powers,Marian AU - Crosson,Susan V. TI - Principles of accounting SN - 9781439037744 (student ed.) AV - HF5635 .N35 2010 PY - 2011/// CY - Mason, Ohio PB - Cengage Learning KW - Accounting N1 - use of accounting information and the financial statements analyzing business transactions measuring business income completing the accounting cycle financial reporting and analysis how to read an annual report the operating cycle and merchandising operations special purpose journals internal control inventories cash and receivables current liabilities and fair value accounting long term assets contributed capital long term liabilities The corporate income statement and the statement of stockholders' equity the statement of cash flows financial performance measurement partnerships the changing business environment: a manager's perspective cost concepts and cost allocation costing systems: job order costing Costing systems: process costing Value based systems:ABM and Lean cost behaviour analysis the budgeting process performance management and evaluation standard costing and variance analysis short run decision analysis capital investment analysis accounting for investment present value tables ER -