PrinciplesOfAccounting.pdf

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Principles of
ELEVENTH EDITION
Accounting
Belverd E. Needles, Jr.,
Ph.D., C.P.A., C.M.A.
DePaul University
Marian Powers,
Ph.D.
Northwestern University
Susan V. Crosson,
M.S. Accounting, C.P.A
Santa Fe College
Copyright 2010 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part.
Principles of Accounting, Eleventh Edition
Belverd Needles, Marian Powers,
Susan Crosson
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Library of Congress Control Number: 2009941180
Student Edition ISBN 10: 1-4390-3774-4
Student Edition ISBN 13: 978-1-4390-3774-4
Instructors Edition ISBN 10: 0-538-75528-8
Instructors Edition ISBN 13: 978-0-538-75528-3
Loose-leaf Edition ISBN 10: 0-538-75519-9
Loose-leaf Edition ISBN 13: 978-0-538-75519-1
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Printed in the United States of America
1 2 3 4 5 6 7 13 12 11 10 09
BRIEF CONTENTS
1
2
3
4
5
SUPPLEMENT TO CHAPTER
Uses of Accounting Information and the Financial Statements
Analyzing Business Transactions
Measuring Business Income
98
142
180
48
2
Completing the Accounting Cycle
Financial Reporting and Analysis
How to Read an Annual Report
5
6
226
266
The Operating Cycle and Merchandising Operations
Special-Purpose Journals
Internal Control
Inventories
350
390
430
318
302
SUPPLEMENT TO CHAPTER
6
7
8
9
Cash and Receivables
10
Current Liabilities and Fair Value Accounting
11
Long-Term Assets
472
518
562
12
Contributed Capital
13
Long-Term Liabilities
14
The Corporate Income Statement and the Statement
of Stockholders’ Equity
614
656
706
15
The Statement of Cash Flows
16
Financial Performance Measurement
17
Partnerships
754
18
The Changing Business Environment:
A Manager’s Perspective
794
836
19
Cost Concepts and Cost Allocation
iii
iv
Brief Contents
20
Costing Systems: Job Order Costing
21
Costing Systems: Process Costing
882
920
958
22
Value-Based Systems: ABM and Lean
23
Cost Behavior Analysis
24
The Budgeting Process
988
1040
25
Performance Management and Evaluation
26
Standard Costing and Variance Analysis
27
Short-Run Decision Analysis
28
Capital Investment Analysis
APPENDIX
APPENDIX
1092
1136
1184
1224
1262
A
B
Accounting for investments
Present Value Tables
1276

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