Accounting for Managers

Index
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Document Outline

• Accounting for Managers
  • Accounting for Managers
    • Contents
    • Preface
      • Special Features
      • Acknowledgments
      • About the Author
  • 1. How to Speak Accounting
    • The Three Questions
    • Visualize to Understand
    • The Accounting System
    • Accounting from the Bottom Up
    • Double Entry
    • Bookkeeping and Accounting
    • Financial Statements
    • Accounting Principles
    • The Fundamental Equations of Accounting
    • The Advantages of an Accounting System
    • A Few Important Details
    • Manager¡¯s Checklist for Chapter 1
  • 2. Concepts and Principles, Checks and Balances
    • Closing the GAAP
    • Zen Accounting
    • Checks and Balances
    • Audits
    • Manager¡¯s Checklist for Chapter 2
  • 3. Financial Statements
    • The Lemonade Stand
    • Load, Wash, Rinse, Spin, Dry
    • Past as Prologue
    • The Income Statement
    • Statement of Cash Flows
    • The Balance Sheet
    • A Delicate Balance: The Adjusting Entries
    • Manager¡¯s Checklist for Chapter 3
  • 4. Financial Ratios
    • What Measures Performance?
    • Liquidity Ratios
    • Activity Ratios
    • Debt Ratios
    • Profitability Ratios
    • Putting It All Together
    • Manager¡¯s Checklist for Chapter 4
  • 5. Management Accounting
    • Management Accounting ¡ª for the Future
    • Cost/ Volume/ Profit Analysis
    • Manager¡¯s Checklist for Chapter 5
  • 6. Management Cost Accounting
    • Cost Behavior, Inventory, and Overhead
    • General Widget Company
    • Manager¡¯s Checklist for Chapter 6
  • 7. Cost Accounting in Action
    • Why the Fuss?
    • Job- Order and Process Costing Systems
    • As Complex as ABC
    • Standard Costing
    • Static and Flexible Budgeting
    • Manager¡¯s Checklist for Chapter 7
  • 8. Other Management Accounting Systems
    • They Want It, but They Don’t Want It—Yet They Still Need It
    • Balanced Scorecard
    • Hybrid Costing
    • Just- in- Time Inventory
    • Operation Costing Systems
    • Environmental/ Full Cost Accounting
    • Target Costing
    • Transfer Pricing
    • Manager¡¯s Checklist for Chapter 8
  • 9. Taxation
    • The Principal Taxes
    • Corporate Income and Deduction Tax Issues
    • Alternative Minimum Tax ( AMT)
    • Tax Credits
    • Tax Practice
    • Manager¡¯s Checklist for Chapter 9
  • 10. Advanced Fraud
    • Fraud ¡ª Here, There, and Everywhere
    • Sarbanes- Oxley Act
    • Employment Trust Fund Fraud
    • External Fraud
    • Beginning Finance
    • Manager¡¯s Checklist for Chapter 10
  • 11. Where Will All This New Knowledge Take You?
    • A Story
    • Key Concepts
    • Manager¡¯s Checklist for Chapter 11
  • Resources,
  • Accounting for
  • Appendix: Resources, Accounting for Managers
    • Web Sites
    • Financial Ratios Worksheet from Chapter 4
  • Index