TY - GEN AU - Anthony, Robert N. & Others TI - Accounting : text and cases SN - 9780070635531 U1 - 658.1511 PY - 2010/// CY - New Delhi PB - Tata McGraw Hill Education Pvt. Ltd. KW - N1 - PART 1 Financial Accounting 1 1 The Nature and Purpose of Accounting 3 2 Basic Accounting Concepts: The Balance Sheet 25 3 Basic Accounting Concepts: The Income Statement 49 4 Accounting Records and Systems 81 5 Revenue and Monetary Assets 110 6 Cost of Sales and Inventories 147 7 Long-Lived Nonmonetary Assets and Their Amortization 187 8 Sources of Capital: Debt 215 9 Sources of Capital: Owners' Equity 245 10 Other Items That Affect Net Income ar Owners' Equity 272 11 The Statement of Cash Flows 310 12 Acquisitions and Consolidated Statements 342 13 Financial Statement Analysis 369 14 Understanding Financial Statements 419 PART 2 Management Accounting 455 15 The Nature of Management Accounting 456 16 The Behavior of Costs 474 17 Full Costs and Their Uses 508 18 Additional Aspects of Product Costing Systems 537 19 Standard Costs, Variable Costing Systems, Quality Costs, and Joint Costs 586 20 Production Cost Variance Analyses 621 21 Other Variance Analysis 643 22 Control: The Management Control Environment 664 23 Control: The Management Control Process 696 24 Strategic Planning and Budgeting 733 25 Reporting and Evaluation 795 26 Short-Run Alternative Choice Decisions 829 27 Longer-Run Decisions: Capital Budgeting 862 28 Management Accounting System Design 890 Appendixes 915 INDEX 917 ER -