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Preface | |
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How to Speak Accounting | |
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The Three Questions | |
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Visualize to Understand | |
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The Accounting System | |
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Accounting from the Bottom Up | |
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Double Entry | |
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Bookkeeping and Accounting | |
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Financial Statements | |
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Accounting Principles | |
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The Fundamental Equations of Accounting | |
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The Advantages of an Accounting System | |
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A Few Important Details | |
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Manager's Checklist for Chapter 1 | |
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Concepts and Principles, Checks and Balances | |
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Closing the GAAP | |
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Zen Accounting | |
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Checks and Balances | |
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Audits | |
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Manager's Checklist for Chapter 2 | |
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Financial Statements | |
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The Lemonade Stand | |
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Load, Wash, Rinse, Spin, Dry | |
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Past as Prologue | |
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The Income Statement | |
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Statement of Cash Flows | |
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The Balance Sheet | |
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A Delicate Balance: The Adjusting Entries | |
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Manager's Checklist for Chapter 3 | |
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Financial Ratios | |
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What Measures Performance? | |
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Liquidity Ratios | |
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Activity Ratios | |
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Debt Ratios | |
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Profitability Ratios | |
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Putting It All Together | |
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Manager's Checklist for Chapter 4 | |
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Management Accounting | |
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Management Accounting--for the Future | |
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Cost/Volume/Profit Analysis | |
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Manager's Checklist for Chapter 5 | |
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Management Cost Accounting | |
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Cost Behavior, Inventory, and Overhead | |
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General Widget Company | |
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Manager's Checklist for Chapter 6 | |
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Cost Accounting in Action | |
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Why the Fuss? | |
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Job-Order and Process Costing Systems | |
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As Complex as ABC | |
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Standard Costing | |
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Static and Flexible Budgeting | |
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Manager's Checklist for Chapter 7 | |
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Other Management Accounting Systems | |
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They Want It, but They Don't Want It--Yet They Still Need It | |
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Balanced Scorecard | |
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Hybrid Costing | |
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Just-in-Time Inventory | |
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Operation Costing Systems | |
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Environmental/Full Cost Accounting | |
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Target Costing | |
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Transfer Pricing | |
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Manager's Checklist for Chapter 8 | |
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Taxation | |
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The Principal Taxes | |
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Corporate Income and Deduction Tax Issues | |
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Alternative Minimum Tax (AMT) | |
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Tax Credits | |
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Tax Practice | |
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Manager's Checklist for Chapter 9 | |
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Advanced Fraud | |
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Fraud--Here, There, and Everywhere | |
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Sarbanes-Oxley Act | |
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Employment Trust Fund Fraud | |
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External Fraud | |
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Beginning Finance | |
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Manager's Checklist for Chapter 10 | |
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Where Will All This New Knowledge Take You? | |
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A Story | |
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Key Concepts | |
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Manager's Checklist for Chapter 11 | |
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Resources, Accounting for Managers | |
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Index | |