Accounting: text and cases
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| Main Authors: | , , |
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| Format: | Book |
| Language: | English |
| Published: |
Boston, Mass. u.a.
Irwin
1995
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| Edition: | 9. ed. |
| Series: | The Irwin graduate accounting series
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| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XXIV, 1044 S. graph. Darst. |
| ISBN: | 0256123721 0256165513 |
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| 100 | 1 | |a Anthony, Robert Newton |d 1916-2006 |e Verfasser |0 (DE-588)124289835 |4 aut | |
| 245 | 1 | 0 | |a Accounting |b text and cases |c Robert N. Anthony ; James S. Reece ; Julie H. Hertenstein |
| 250 | |a 9. ed. | ||
| 264 | 1 | |a Boston, Mass. u.a. |b Irwin |c 1995 | |
| 300 | |a XXIV, 1044 S. |b graph. Darst. | ||
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| 700 | 1 | |a Hertenstein, Julie H. |e Verfasser |4 aut | |
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| adam_text | Contents
PART 1
FINANCIAL ACCOUNTING
1 The Nature and Purpose of
Accounting, 3
The Need for Information, 3
Operating Information, 5
Financial Accounting, 5
Management Accounting, 6
Definition of Accounting, 7
The Profession of Accounting 8
Our Approach to Accounting, 9
Preconceptions about
Accounting, 10
Plan of the Book, 10
The Financial Accounting
Framework, 11
Accounting s Historical
Antecedents, 12
Accounting as a Language, 13
Nature of Principles, 13
Criteria, 14
X CONTENTS
Liabilities, 37
Owners Equity, 39
Ratios, 42
Balance Sheet Changes, 42
Original Capital Contribution, 43
Bank Loan, 43
Purchase of Merchandise, 43
Sale of Merchandise, 44
Concluding Comment, 44
Case 2 1, Maynard Company (A), 46
Case 2 2, Music Mart, Inc., 47
Case 2 3, Redwood Cafe (A), 47
Case 2 4, Los Niiios Day Care
Center, 49
3 Basic Accounting Concepts: The
Income Statement, 51
The Nature of Income, 51
The Accounting Period Concept, 53
Interim Reports, 54
Relation between Income and
Owners Equity, 54
Income Not the Same as Increase in
Cash, 55
The Conservatism Concept, 56
Application to Revenue
Recognition, 57
The Realization Concept, 59
The Matching Concept, 60
Recognition of Expenses, 61
Terminology, 61
Criteria for Expense
Recognition, 61
Expenses and Expenditures, 63
Dividends, 63
Summary of Expense
Measurement, 66
Gains and Losses, 66
The Consistency Concept, 66
The Materiality Concept, 68
The Income Statement, 69
Revenues, 70
Cost of Sales, 71
Gross Margin, 72
Expenses, 72
Net Income, 73
Statement of Retained
Earnings, 73
Relation between Balance Sheet and
Income Statement, 73
Income Statement Percentages, 75
Other Concepts of Income, 75
Accrual versus Cash Basis
Accounting, 75
Income Tax Accounting, 76
Economic Income, 77
Case 3 1 Maynard Company (B), 79
Case 3 2 Santa Fe Art Gallery, 80
Case 3 3 Redwood Cafe (B), 82
Case 3 4 John Bartlett, 82
Case 3 5 Pinetree Motel, 84
Case 3 6 National Helontogical
Association, 87
4 Accounting Records and Systems, 91
Recordkeeping Fundamentals, 91
The Account, 92
Permanent Accounts and Temporary
Accounts, 93
The Ledger, 94
The Chart of Accounts, 94
Debit and Credit, 95
Transaction Analysis, 96
Example: Campus Pizzeria,
Inc., 96
Balancing Accounts, 100
T he Trial B alance, 101
The Adjusting and Closing
Process, 102
Adjusting Entries, 102
Closing Entries, 106
Statement Preparation, 108
The Journal, 109
Summary of the Accounting
Process, 111
Accounting Systems, 111
Special Journals, 112
Control Accounts and Subsidiary
Ledgers, 113
Imprest Funds, 113
xii CONTENTS
Case 6 5, R. J. Reynolds Tobacco
Company, 196
Case 6 6, Jean Coffin (B), 203
7 Long Lived Assets and Their
Amortization, 205
Nature of Long Lived Assets, 205
Types of Long Lived Assets, 206
Plant and Equipment:
Acquisition, 207
Distinction between Asset and
Expense, 207
Items Included in Cost, 208
Acquisitions Recorded at Other than
Cost, 209
Basket Purchases, 210
Plant and Equipment:
Depreciation, 210
Judgments Required, 211
Service Life, 212
Depreciation Method, 213
Choice of a Depreciation
Method, 215
Accounting for Depreciation, 216
Change in Depreciation Rates, 218
Partial Year Depreciation, 218
Disclosure, 218
Plant and Equipment: Disposal, 219
Exchanges and Trade Ins, 220
Group Depreciation, 222
Significance of Depreciation, 222
Income Tax Considerations, 224
Income Tax Depreciation, 224
Investment Tax Credit, 225
Leased Assets, 227
Capital Leases, 228
Natural Resources, 229
Depletion, 230
Accretion and Appreciation, 230
Intangible Assets, 231
Goodwill, 231
Patents, Copyrights, Franchise
Rights, 232
Leasehold Improvements, 233
Deferred Changes, 233
Research and Development Costs, 234
Case 7 1 Mover Corporation (B), 236
Case 7 2 Jean Coffin (C), 237
Case 7 3 Stafford Press, 239
Case 7 4 Digitrex Company, 241
Case 7 5 Depreciation at Delta and
Pan Am, 243
8 Sources of Capital: Debt, 249
Nature of Liabilities, 250
Executory Contracts, 250
Contingencies, 251
Liabilities as a Source of
Funds, 252
Debt Capital, 253
Term Loans, 253
Bonds, 253
Accounting for Bonds, 254
Recording a Bond Issue, 254
Balance Sheet Presentation, 257
Bond Interest Expense, 257
Retirement of Bonds, 259
Refunding a Bond Issue, 259
Other Liabilities, 260
Analysis of Capital Structure, 261
Debt Ratios, 261
Times Interest Earned, 263
Bond Ratings, 263
Appendix: Present Value, 264
Concept of Present Value, 264
Finding Present Values, 266
Present Value of a Series of
Payments, 267
Present Values and Liabilities, 268
Present Values and Assets, 270
Calculating Bond Yields, 270
Case 8 1, Martin Corporation
(A), 272
Case 8 2, Stybel Industries, Inc., 274
Case 8 3, Megashye Engineering
Company, 276
Case 8 4, Paul Murray, 278
Case 8 5, Jean Coffin (D), 279
xiv CONTENTS
Preparation of the Cash Flow
Statement, 370
Cash Flow Worksheet, 371
Worksheet Entries, 371
Statement Preparation, 376
Summary of Preparation
Procedures, 376
Analysis of the Cash Flow
Statement, 377
Ratios, 378
Cash Flow Projections, 579
Case 11 1 Medieval Adventures
Company, 381
Case 11 2 Amerbran Company
(A), 382
Case 11 3 Statements of Cash Flows:
Three Examples, 384
Case 11 4 FMC Corporation
Recapitalization (B), 390
Case 11 5 W. T. Grant Company, 392
12 Acquisitions and Consolidated
Statements, 397
Accounting for Investments, 397
Fair Value Method, 397
Equity Method, 398
Consolidated Basis, 399
Business Combinations, 399
Purchase versus Pooling, 400
Accounting as a Pooling, 401
Accounting as a Purchase, 402
Impact on Balance Sheet, 403
Impact on Earnings, 403
Consolidated Statements, 405
Basis for Consolidation, 406
Consolidation Procedure, 406
Asset Valuation, 409
Minority Interest, 410
Case 12 1, Hardin Tool Company,
412
Case 12 2, Carter Corporation, 413
Case 12 3, United States Steel and
Marathon Oil, 415
13 Financial Statement Analysis, 419
Business Objectives, 419
Return on Investment, 420
Sound Financial Position, 422
Structure of the Analysis, 422
Overall Measures, 424
Return on Investment, 424
Investment Turnover and Profit
Margin, 427
Price/Earnings Ratio, 428
Profitability Ratios, 429
Profit Margin, 429
Investment Utilization Ratios, 430
Investment Turnover, 430
Working Capital Measures, 431
Financial Condition Ratios, 432
Liquidity and Solvency, 432
Dividend Policy, 432
Growth Measures, 433
Making Comparisons, 436
Difficulties, 436
Possible Bases for Comparison,
438
Use of Comparisons, 439
Case 13 1 Genmo Corporation, 441
Case 13 2 Amerbran Company
(B), 443
Case 13 3 The Financial
Detective, 444
Case 13 4 Springfield National
Bank, 445
14 Understanding Financial
Statements, 453
Additional Information in Annual
Reports, 453
Auditors Opinion, 454
Notes to Financial Statements, 457
Segment Reporting, 458
Full Disclosure, 458
Comparative Statements, 459
Securities and Exchange
Commission (SEC) Reports, 460
Review of Criteria and Concepts, 460
Criteria, 461
Concepts, 462
Accounting Alternatives, 466
Regulatory Requirements, 466
xvi CONTENTS
Product Costing Systems, 576
Account Flowchart, 576
Nonmanufacturing Costs, 581
Merchandising Companies, 581
Service Organizations, 582
Nonprofit Organizations, 582
Uses of Full Cost, 583
Financial Reporting, 583
Analysis of Profitability, 584
What Did It Cost?, 584
Setting Regulated Prices, 584
Product Pricing, 584
Case 17 1 Delaney Motors, 589
Case 17 2 Lipman Bottle Company,
592
18 Additional Aspects of Product Costing
Systems, 599
Job Order Costing and Process
Costing, 599
Production Processes, 599
Averaging, 600
Basic Types of Systems, 600
Job Order Costing, 601
Process Costing, 602
Choice of a System, 605
Variations in Practice, 605
Measurement of Direct Costs, 606
Direct Labor Cost, 606
Direct Material Cost, 608
Direct versus Variable Cost, 608
Allocation of Indirect Costs, 609
Distinction between Direct and
Indirect Costs, 609
Nature of Allocation, 610
Cost Centers, 611
Calculating Overhead Rates, 612
Cost Drivers (Allocation
Bases), 617
Predetermined Overhead
Rates, 619
Procedure for Establishing
Predetermined Rates, 620
Underabsorbed and Overabsorbed
Overhead, 623
Activity Based Costing, 624
Cross Subsidies, 625
Activity Based Costing
Concepts, 626
Case 18 1, Problems in Full Cost
Accounting, 652
Case 18 2, Huron Automotive
Company, 634
Case 18 3, Rosemont Hill Health
Center, 639
Case 18 4, Siemens Electric Motor
Works, 643
19 Standard Costs, Variable Costing
Systems, Quality Costs, and Joint
Costs, 649
Standard Costs, 649
Standard Cost Sheet, 649
Account Flowchart, 651
Variations in the Standard Cost
Idea, 656
Terminology Ambiguities, 656
Uses of Standard Costs, 656
Variable Costing Systems, 658
Comparison of Absorption and
Variable Costing, 659
Why Use Full Costing?, 663
Quality Costs, 665
Joint Products and By Products, 666
Joint Product Costing, 666
By Product Costing, 667
Accuracy of Costs, 668
Judgment Calls, 668
Tendencies toward Uniformity, 669
Cost System Design Choices, 669
Appendix A: Standard Costing
Illustration, 670
System Overview, 671
Establishing Standard Costs, 671
Accounting Entries, 675
Sales and Cost of Sales, 676
Appendix B: Absorption versus
Variable Costing s Impact on
Income, 677
Case 19 1 Bennett Body
Company, 679
Case 19 2 Black Meter Company, 681
xviii contents
Budgeting, 793
Measurement and Reporting, 793
Evaluation, 794
Accounting Information Used in
Management Control, 794
Controllable Costs, 794
Engineered, Discretionary, and
Committed Costs, 799
Behavioral Aspects of Management
Control, 801
Behavior of Participants, 801
Motivation, 802
Incentives, 803
Goal Congruence, 805
An Example: The Data Processing
Department, 806
Cooperation and Conflict, 807
Other Types of Control, 808
Case 23 1 Tru Fit Parts, Inc., 810
Case 23 2 American Steel
Corporation, 818
Case 23 3 Empire Glass
Company, 820
24 Strategic Planning and
Budgeting, 831
Strategic Planning, 831
Ongoing Programs, 832
Proposed New Programs, 834
Formal Strategic Planning
Systems, 835
Budgeting, 835
Uses of the Budget, 835
The Master Budget, 838
The Operating Budget, 838
Project Budgets, 838
Flexible (Variable) Budgets, 840
Management by Objectives, 840
Preparing the Operating Budget, 842
Organization for Budget
Preparation, 842
Budget Timetable, 843
Setting Planning Guidelines, 843
Preparing the Sales Budget, 844
Initial Preparation of Other Budget
Components, 845
Negotiation, 846
Coordination and Review, 848
Final Approval and
Distribution, 849
Revisions, 849
Variations in Practice, 850
The Cash Budget, 851
The Capital Expenditure Budget, 852
Project Proposals, 852
Authorization, 853
Follow Up, 853
Case 24 1 Downtown Parking
Authority, 855
Case 24 2 Societa Rigazio, 858
Case 24 3 Whiz Calculator Company,
861
Case 24—4 Midwest Ice Cream
Company (A), 866
Case 24 5 Reading Manufacturing
Company, 872
25 Reporting and Evaluation, 877
Control Reports, 877
Key Success Factors, 877
Types of Management Reports, 878
Period of Control Reports, 879
Contents of Control Reports, 880
Use of Control Reports, 884
Steps in the Control Process, 886
Reporting and Continuous
Improvement, 888
Incentive Compensation, 889
Case 25 1 Crompton, Ltd., 891
Case 25 2 Midwest Ice Cream
Company (B), 893
Case 25 — 3 Thomas J. Lipton, Inc.
(A), 898
26 Short Run Alternative Choice
Decisions, 909
The Differential Concept, 909
Cost Constructions for Various
Purposes, 909
Differential Costs and
Revenues, 910
Contrasts with Full Costs, 911
Source of Accounting
Principles, 15
Financial Statements, 17
Financial Statement
Objectives, 17
Income Tax Reporting, 18
Case 1 1 Kim Brooks, 20
Case 1 2 Baron Coburg, 21
2 Basic Accounting Concepts: The
Balance Sheet, 23
Basic Concepts, 23
The Money Measurement
Concept, 24
The Entity Concept, 25
The Going Concern Concept, 26
The Cost Concept, 27
The Dual Aspect Concept, 29
The Balance Sheet, 30
An Overall View, 31
Account Categories, 34
Assets, 34
ix
CONTENTS
Internal Accounting Controls, 2 24
Significant Recordkeeping
Ideas, 115
Computer Based Accounting
Systems, 2 25
What a Computer Based System
Does, 226
Relation to Manual Systems, 2 27
Problems with Computer
Systems, 2 2 7
Appendix: Additional Accounting
Cycle Procedures, 228
Locating Errors Revealed by the
Trial Balance, 2 28
The Worksheet, 2 29
Case 4 1, PC Depot, 121
Case 4 2, Save Mart, 122
Case 4 3, Copies Express, 223
Case 4—4, Trevino s Service Station,
124
5 Revenue and Monetary Assets, 229
Timing of Revenue Recognition, 229
Basic Recognition Criteria, 230
Delivery Method, 230
Percentage of Completion
Method, 232
Production Method, 234
Installment Method, 234
Amount of Revenue Recognized, 236
Bad Debts, 236
Sales Discounts, 239
Credit Card Sales, 240
Sales Returns and Allowances, 24:
Revenue Adjustment versus
Expense, 242
Warranty Costs, 242
Interest Revenue, 243
Monetary Assets, 245
Difference in Reporting Monetary
and Nonmonetary Assets, 246
Cash, 246
Receivables, 246
Marketable Securities, 246
Analysis of Monetary Assets, 247
xi
Current Ratio, 148
Acid Test Ratio, 149
Days Cash, 149
Days Receivables, 150
Case 5 1 Moyer Corporation (A), 152
Case 5 2 MacDonald s Farm, 154
Case 5 3 Middleburg Realty
Company, 156
Case 5 4 Jean Coffin (A), 157
6 Cost of Sales and Inventories, 161
Types of Companies, 161
Supplies, 162
Merchandising Companies, 163
Acquisition Cost, 163
The Basic Measurement
Problem, 164
Periodic Inventory Method, 165
Perpetual Inventory Method, 167
Comparison of Periodic and
Perpetual Methods, 168
Retail Method, 169
Manufacturing Companies, 170
Inventory Accounts, 170
Materials Used, 172
Cost of Goods Manufactured, 173
Cost of Goods Sold, 2 74
Product Costing Systems, 176
Product Costs and Period
• Costs, 176
Service Companies, 177
Inventory Costing Methods, 178
Specific Identification Method, 179
1 Average Cost Method, 179
First In, First Out Method, 180
Last In, First Out Method, 180
Comparison of Methods, 183
Lower of Cost or Market, 186
Analysis of Inventory, 187
Inventory Turnover, 187
Case 6 — 1, Riechel Company, 189
Case 6 — 2, Fahning Manufacturing
Company, 190
Case 6 3, Medfield Corporation, 193
Case 6 4, Morgan Manufacturing, 194
CONTENTS
9 Sources of Capital: Owners
Equity, 281
Forms of Business Organization, 281
Sole Proprietorship, 281
Partnership, 282
Corporation, 282
Accounting for Proprietor s and
Partners Equity, 283
Proprietorship Equity, 283
Partnership Equity, 284
Ownership in a Corporation, 285
Preferred Stock, 285
Common Stock, 286
Treasury Stock, 288
Reserves, 288
Retained Earnings, 289
Dividends, 289
Warrants and Stock Options, 291
Employee Stock Ownership Plans,
292
Balance Sheet Presentation, 293
Earnings per Share, 293
Common Stock Equivalents, 294
The Line between Debt and
Equity, 295
Zero Coupon Bonds, 295
Redeemable Preferred Stock, 296
Equity in Nonprofit
Organizations, 296
Case 9 1 Xytech, Inc., 298
Case 9 2 FMC Corporation
Recapitalization (A), 299
Case 9 3 Trelease Industries, Inc. 30
10 Other Items That Affect Net
Income, 309
Personnel Costs, 309
Pensions, 311
Other Postretirement Benefits, 314
Compensated Absences, 314
Income Taxes, 314
Book to Tax Differences, 315
Deferred Taxes, 317
Accounting Entries, 320
xiii
Nonoperating Items, 324
Extraordinary Items, 325
Discontinued Operations, 326
Change in Accounting
Principles, 326
Adjustments to Retained
Earnings, 327
Foreign Currency Accounting, 328
Foreign Currency Transactions, 328
Foreign Currency Translation, 329
Net Income, 331
Accounting and Changing Prices, 331
Nature of the Problem, 331
Proposed Solutions, 332
Related Developments, 333
Case 10 1, Martin Corporation (B),
335
Case 10 2, Silver Appliance Company,
336
Case 10 3, Union Carbide Corporation,
338
Case 10 4, Major League Baseball (B),
341
Case 10 5, Freedom Technology
Company, 350
11 The Statement of Cash Flows, 353
The Concept of Flow Statements, 353
Purpose of the Cash Flow
Statement, 354
Sources and Uses of Cash, 354
The Cash Flow Statement, 356
Statement Categories, 356
Investing Activities, 357
Financing Activities, 360
Noncash Transactions, 362
Cash Flow from Operating
Activities, 362
Indirect Method Calculations, 363
Summary of the Cash Flow
Statement, 368
Misconceptions About Depreciation,
369
Cash Flow Earnings, 370
CONTENTS
Income Tax Principles, 467
Latitude in Methods, 467
Basis of Choice, 468
Controversies over Principles, 469
Implications of These
Differences, 470
Inherent Limitations, 471
Ethical Problems, 471
Meaning of the Financial
Statements, 472
Income Statement, 473
Balance Sheet, 474
Statement of Cash Flows, 476
Case 14 1, Payson Lunch, 478
Case 14 2, Limited Editions, Inc., 47
Case 14 3, Royal Crest, Inc., 482
Case 14 4, SafeCard Services, Inc.,
490
Case 14 5, U.S. Windpower, Inc., 49
PART 2
MANAGEMENT ACCOUNTING, 509
15 The Nature of Management
Accounting, 509
Management Accounting as One Type
of Information, 509
Information, 510
Management Accounting, 511
Management Accountants, 512
Contrast between Management
Accounting and Financial
Reporting, 513
Differences, 513
Similarities, 516
Source Disciplines, 516
Types of Management Accounting
Information and Their Uses, 517
Measurement, 518
Control, 519
Alternative Choice Decisions, 520
General Observations on Management
Accounting, 520
Different Numbers for Different
Purposes, 521
XV
Accounting Numbers Are
Approximations, 521
Working with Incomplete Data, 521
Accounting Evidence Is Only Partial
Evidence, 522
People, Not Numbers, Get Things
Done, 522
Case 15 1 Bates Boatyard, 524
16 The Behavior of Costs, 527
Relation of Costs to Volume, 527
Variable and Fixed Costs, 527
Cost Volume Diagrams, 529
Relation to Unit Costs, 531
9 Inherent Conditions, 532
Linear Assumption, 534
Estimating the Cost Volume
Relationship, 536
4 Measures of Volume, 539
The Profitgraph, 541
Break Even Volume, 542
Operating Leverage, 543
Contribution, 543
Cash versus Accrual
Profitgraphs, 547
Using the Profitgraph, 547
Several Products, 548
Other Influences on Costs, 550
Appendix: Learning Curves, 552
Case 16 1, Jackson Thomas, 555
Case 16 2, Hospital Supply, Inc., 556
Case 16 3, Bill French, 558
Case 16—4, Azienda Vinicola Italiana,
562
Case 16 5, Morrin Aircraft Company,
564
17 Full Costs and Their Uses, 569
Cost Concepts, 569
General Definition, 570
Cost Object, 570
Full Cost, 571
Direct and Indirect Costs, 571
Applicable Accounting
Principles, 572
Elements of Product Cost, 573
CONTENTS
Case 19 3 Amurath Company, 682
Case 19 4 Nemad Company, 682
Case 19 5 Brisson Company, 683
Case 19 6 Landau Company, 685
Case 19 7 Craik Veneer
Company, 687
20 Production Cost Variances, 691
Direct Material and Labor
Variances, 691
Direct Material Variances, 691
Direct Labor Variances, 696
Overhead Variances, 697
Production Volume Variance, 699
Spending Variance, 700
Calculation of Overhead
Variances, 701
Appendix A: Fixed Costs and the
Overhead Volume Variance, 705
Case 20 1 Problems in Variance
Analysis, 709
Case 20 2 SunAir Boat Builders,
Inc., 712
Case 20 3 Medi Exam Health
Services, Inc., 714
Case 20 4 Cotter Company, Inc.,
715
Case 20 5 Lupton Company, 717
Case 20 6 C. F. Church
Manufacturing Company, 718
21 Analyzing Other Variances, 731
Overview of the Analytical
Process, 731
The Need for Variance
Analysis, 731
Types of Variances, 732
Marketing Variances, 733
Expense Variances, 733
Gross Margin Variances, 733
Production Cost Variances, 741
Correct Volume Measures, 741
Other Variances, 743
Complete Analysis, 743
Marketing Variances, 743
Production Cost Variances, 746
xvii
Uses of Variances, 746
Appendix: Variances with Variable
Costing, 748
Margin Analysis, 748
Other Variances, 748
Reconciliation of Income
Variance, 749
Case 21 1 Campar Industries,
Inc., 750
Case 21 2 Darius Company, 751
Case 21 3 Dallas Consulting
Group, 752
Case 21 4 Woodside Products,
Inc., 754
22 Control: The Management Control
Environment, 757
Management Control, 757
The Environment, 758
The Nature of Organizations, 758
Rules, Guidelines, and
Procedures, 760
Culture, 761
External Environment, 761
Responsibility Centers, 762
Inputs and Outputs, 763
Responsibility Accounting, 763
Effectiveness and Efficiency, 765
Types of Responsibility Centers, 766
Revenue Centers, 766
Expense Centers, 767
Profit Centers, 767
Transfer Prices, 769
Investment Centers, 772
Nonmonetary Measures, 775
Case 22 1 Shuman Automobiles,
Inc., 776
Case 22 2 Birch Paper Company, 780
Case 22 3 Enager Industries,
Inc., 782
Case 22 4 Piedmont University, 787
23 Control: The Management Control
Process, 791
Phases of Management Control, 791
Strategic Planning, 792
CONTENTS
Contribution Analysis, 912
Types of Cost, 914
Alternative Choice Problems, 915
Objectives, 916
Steps in the Analysis, 917
Differential Costs, 919
Mechanics of the Calculation, 919
Other Terminology, 922
Estimates of Future Costs, 923
Sunk Costs, 923
Importance of the Time Span, 925
Example: Operating an
Automobile, 925
Types of Alternative Choice
Problems, 926
Problems Involving Costs, 927
Problems Involving Both Revenues
and Costs, 928
Differential Investment, 931
Sensitivity Analysis, 932
The Just One Fallacy, 932
Some Practical Pointers, 934
Appendix: Useful Decision
Models, 936
Economic Order Quantity, 936
Expected Value, 939
Sensitivity Analysis, 940
Decision Tree Analysis, 940
Linear Programming, 943
Case 26 1 Import Distributors,
Inc., 946
Case 26 2 Forner Carpet
Company, 947
Case 26 3 Hanson Manufacturing
Company, 949
Case 26 4 Liquid Chemical
Company, 953
Case 26 5 Baldwin Bicycle
Company, 956
Case 26 6 Trammel Snowmobile
Company, 958
Case 26 7 Gentle Electric
Company, 961
Case 26 8 Warren Agency, 962
xix
27 Longer Run Decisions: Capital
Budgeting, 965
Nature of the Problem, 965
General Approach, 966
Return on Investment, 967
Estimating the Variables, 970
Required Rate of Return, 970
Economic Life, 972
Cash Inflows, 973
Depreciation, 974
Investment, 977
Terminal Value, 978
Nonmonetary Considerations, 979
Summary of the Analytical
Process, 981
Other Methods of Analysis, 981
Internal Rate of Return
Method, 981
Payback Method, 983
Unadjusted Return on Investment
Method, 984
Multiple Decision Criteria, 985
Preference Problems, 986
Criteria for Preference
Problems, 987
Comparison of Preference
Rules, 987
Nonprofit Organizations, 988
Case 27 1 Sinclair Company, 990
Case 27 2 Dhahran Roads, 991
Case 27 3 Rock Creek Golf Club, 993
Case 27 4 KLS Steel Company, 994
Case 27 5 Climax Shipping
Company, 996
28 Management Accounting System
Design, 1001
Types of Accounting Information,
1001
Measurement, 1002
Control, 1002
Alternative Choice Problems, 1002
Relative Importance, 1003
Cost Categories, 1003
C CONTENTS
Designing the Management
Accounting System, 1006
Accounting Database, 1006
Level of Detail, 1006
Cost Accounting Systems, 1008
Management Control Systems,
1008
Case 28 1 Amtrak Auto Ferry
Service, 1010
Case 28 2 Uncle Grumps Toys, 1017
Appendix Table A Present Value of $1
Received N Years Hence, 1021
Appendix Table B Present Value of $1
Received Annually for N
Years, 1022
Index 1023
|
| any_adam_object | 1 |
| author | Anthony, Robert Newton 1916-2006 Reece, James S. Hertenstein, Julie H. |
| author_GND | (DE-588)124289835 |
| author_facet | Anthony, Robert Newton 1916-2006 Reece, James S. Hertenstein, Julie H. |
| author_role | aut aut aut |
| author_sort | Anthony, Robert Newton 1916-2006 |
| author_variant | r n a rn rna j s r js jsr j h h jh jhh |
| building | Verbundindex |
| bvnumber | BV012073139 |
| classification_rvk | QP 800 |
| ctrlnum | (OCoLC)611701276 (DE-599)BVBBV012073139 |
| dewey-full | 658.1511 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.1511 |
| dewey-search | 658.1511 |
| dewey-sort | 3658.1511 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 9. ed. |
| format | Book |
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| id | DE-604.BV012073139 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:21:11Z |
| institution | BVB |
| isbn | 0256123721 0256165513 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-008172808 |
| oclc_num | 611701276 |
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| physical | XXIV, 1044 S. graph. Darst. |
| publishDate | 1995 |
| publishDateSearch | 1995 |
| publishDateSort | 1995 |
| publisher | Irwin |
| record_format | marc |
| series2 | The Irwin graduate accounting series |
| spelling | Anthony, Robert Newton 1916-2006 Verfasser (DE-588)124289835 aut Accounting text and cases Robert N. Anthony ; James S. Reece ; Julie H. Hertenstein 9. ed. Boston, Mass. u.a. Irwin 1995 XXIV, 1044 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier The Irwin graduate accounting series Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 s DE-604 Reece, James S. Verfasser aut Hertenstein, Julie H. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008172808&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Anthony, Robert Newton 1916-2006 Reece, James S. Hertenstein, Julie H. Accounting text and cases Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4048732-5 |
| title | Accounting text and cases |
| title_auth | Accounting text and cases |
| title_exact_search | Accounting text and cases |
| title_full | Accounting text and cases Robert N. Anthony ; James S. Reece ; Julie H. Hertenstein |
| title_fullStr | Accounting text and cases Robert N. Anthony ; James S. Reece ; Julie H. Hertenstein |
| title_full_unstemmed | Accounting text and cases Robert N. Anthony ; James S. Reece ; Julie H. Hertenstein |
| title_short | Accounting |
| title_sort | accounting text and cases |
| title_sub | text and cases |
| topic | Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Rechnungswesen |
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