Financial Reporting And Management Accounting details from bookadda
Using the Harvard Case Method, Financial Reporting and Management Accounting covers both financial and managerial topics in one term. It is designed for use at the graduate (MBA) level, or by advanced undergraduates and/or advanced AACSB schools. While this textbook does not ask the student to know everything accountants do, it does introduce them to the terminology forms and formats of financial statements and accounting analyses and illustrations. This approach is employed so the students can comprehend much of what goes on.
Features:
* An emphasis on financial reporting from a user-perspective
* Use of Case Studies! Case studies are used as the major learning tool. This enables students to experience second-level learning (about companies and industries), in addition to learning how to solve problems and provide information to managers and external parties
* Short Lessons: Students spend the majority of time in analyzing and resolving accounting issues
* Financial Reporting and Management Accounting includes a broad introduction to management as a use of accounting information
About The Author:
William J. Bruns, Jr., Harvard Business School
Table Of Contents:
PART I: AN OVERVIEW OF ACCOUNTING AND FINANCIAL REPORTING
Lesson 1. The Accounting Framework, Financial Statements, and Some Accounting Concepts
Case 1.1: Maria Hernandez & AssociatesLesson 2. Introduction to Accounting RecordsCase 2.1: Hanson Ski ProductsCase 2.2: Chemalite, Inc. Introduction to Accounting RecordsCase 2.3: Monterrey Manufacturing CompanyCase 2.4: Thumbs Up Video, Inc.Lesson 3. Introduction to Financial Ratios and Financial Statement AnalysisCase 3.1: The Financial Reporting ProjectCase 3.2: Drivers of Industry Financial Structure
PART II: HOW ACCOUNTANTS MEASURE AND REPORT
Lesson 4. Accounting for Current AssetsCase 4.1: The Question of LIFO or FIFO; Which is Preferable? Lesson 5. Recognizing Revenues and Expenses: When is Income Earned?Case 5.1: Circuit City Stores, Inc. (A)Lesson 6. Accounting for Property, Plant, and Equipment and Other AssetsCase 6.1: Buying Time Liabilities and TimeCase 6.2: Depreciation at Delta Air Lines and Singapore Airlines (A)Case 6.3: Kansas City Zephyrs Baseball Club, Inc.Lesson 7. Liabilities and TimeCase 7.1: Accounting for Frequent FlyersCase 7.2: Laurinburg Precision EngineeringLesson 8. Introduction to Owner�s EquityLesson 9. Solving the Puzzle of the Cash Flow StatementCase 9.1: Crystal Meadows of Tahoe, Inc.
PART III: MANAGING FINANCIAL REPORTING
Lesson 10. Auditors and Their OpinionsLesson 11. Accounting�s Global Rule Book; When it Comes to the Numbers, Why can�t the world AgreeCase 11.1: WPP Group and Its AcquisitionsLesson 12. Diversity in Accounting Principles: A Problem, A Strategic Imperative, or A Strategic OpportunityCase 12.1: Harnischfeger CorporationCase 12.2: Kendall Square Research Corporation (A) (Abridged)
PART IV: COST CONCEPTS AND ANALYSIS
Lesson 13. Understanding Costs for Management DecisionsCase 13.1: Prestige Telephone CompanyCase 13.2: Precision Worldwide, Inc.Case 13.3: Lille Tissages, SALesson 14. A Brief Introduction to Cost AccountingCase 14.1: Hilton Manufacturing Company
PART V: PRODUCT COSTING AND AN INTRODUCTION TO COST MANAGEMENT
Lesson 15. Accounting for Indirect CostsCase 15.1: Seligram, Inc.: Electronic Testing OperationsLesson 16. Activity Accounting: Another Way to Measure CostsCase 16.1: Destin Brass Products CoCase 16.2: Custom Research Inc. (A)Case 16.3: Kanthal (A)Lesson 17. Standard Costs and Variance AnalysisCase 17.1: Mile High CyclesCase 17.2: Waltham Motors Division
PART VI: ANALYSIS FOR CAPITAL INVESTMENT DECISIONS
Lesson 18. Basic Capital Investment AnalysisCase 18.1: The Super ProjectCase 18.2: Riverbend Telephone CompanyCase 18.3: Reto S.A
PART VII: MEASUREMENTS FOR MANAGEMENT CONTROL
Lesson 19. Control in an Age of EmpowermentCase 19.1: Nordstrom: Dissension in the Ranks? (A)Case 19.2: Indianapolis: Implementing Competition in City ServicesLesson 20. Responsibility Centers and Performance MeasurementCase 20.1: Western Chemical Corporation The Balanced Scorecard - Measures that Drive PerformanceLesson 21. The Balanced Scorecard�Measures that Drive PerformanceCase 21.1: Wells Fargo Online Financial Services (A)Review Cases Case 1: Consulting Partners & Co.Case 2. Adventurous Computer Games, Inc.