A survey of basic accounting / R.F. Salmonson, Roger H. Hermanson, James Don Edwards.

By: Salmonson, R. F. (Roland Frank), 1922-Contributor(s): Hermanson, Roger H | Edwards, James Don Material type: Text

TextLanguage: English Series: The Willard J. Graham series in accountingPublication details: Homewood, Ill. : R.D. Irwin, c1981. Edition: 3rd edDescription: xiii, 606 p. : ill. ; 23 cmISBN: 0256024715; 9780256024715Subject(s): AccountingDDC classification: 657 LOC classification: HF5635 | .S17 1981Online resources: WorldCat details

Contents:

TOC Accounting: a source of financial information -- The process of accumulating financial information -- The basic theory underlying financial statements -- Sales, cost of goods sold and inventories -- Internal control and the control of cash -- Plant and equipment: acquisition and depreciation -- Plant and equipment dispositions; natural resources and intangible assets -- Stockholders' equity -- Debt financing and investments -- Statement of change in financial position; cash flow statement -- Financial statement analysis -- Financial reporting and changing prices -- Accounting in manufacturing companies -- Cost accumulation systems: job order and process; variable costing -- Standard costs for control -- Responsibility accounting and segment analysis -- The budget: for planning and control -- Cost-volume-earnings analysis -- Short-term decisions; tax considerations -- Long-range planning; capital budgeting.

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Holdings
Item type	Current library	Collection	Call number	Copy number	Status	Date due	Barcode	Item holds
Text	Dr. S. R. Lasker Library, EWU Reserve Section	Non-fiction	657 SAS 1981 (Browse shelf(Opens below))	C-1	Not For Loan		2967

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Includes index.

TOC Accounting: a source of financial information --
The process of accumulating financial information --
The basic theory underlying financial statements --
Sales, cost of goods sold and inventories --
Internal control and the control of cash --
Plant and equipment: acquisition and depreciation --
Plant and equipment dispositions; natural resources and intangible assets --
Stockholders' equity --
Debt financing and investments --
Statement of change in financial position; cash flow statement --
Financial statement analysis --
Financial reporting and changing prices --
Accounting in manufacturing companies --
Cost accumulation systems: job order and process; variable costing --
Standard costs for control --
Responsibility accounting and segment analysis --
The budget: for planning and control --
Cost-volume-earnings analysis --
Short-term decisions; tax considerations --
Long-range planning; capital budgeting.

Saifun Momota

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