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| Accounting in the Corporation | |
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| Importance of This Chapter | |
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| Tasks of the Accounting Function | |
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| Role of the Accounting Function | |
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| Role of the Controller | |
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| Impact of Ethics on the Accounting Role | |
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| Evolving Role of Accounting | |
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| Controller's Responsibilities | |
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| Importance of This Chapter | |
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| Variations on the Title | |
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| Planning Function | |
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| Control Function | |
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| Reporting Function | |
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| Accounting Function | |
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| Additional Controller Functions in Smaller Companies | |
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| Controller's Job Description | |
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| Relationship of the Controller to the Chief Financial Officer | |
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| Future Changes in the Controller's Origins and Responsibilities | |
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| Managing Explosive Growth | |
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| Chief Financial Officer: From Controller to Facilitator of Change | |
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| Importance of This Chapter | |
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| Understanding What Chief Executive Officers Want | |
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| Task of the CFO.Develop and Communicate a Compelling Finance Agenda | |
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| Build a Commitment to Change within Finance | |
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| Change Executive Management Practices | |
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| Enlist the Support of the Chief Executive Officer | |
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| Mobilize the Organization | |
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| Institutionalize Continuous Improvement | |
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| Accounting Principles and Standards | |
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| Importance of This Chapter | |
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| Committee on Accounting Procedure | |
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| Accounting Principles Board | |
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| Financial Accounting Foundation | |
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| Financial Accounting Standards Board | |
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| Government Accounting Standards Board | |
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| International Accounting Standards Board | |
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| Accounting Standards | |
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| Accounting Research Bulletins | |
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| Opinions: Accounting Principles Board | |
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| Interpretations: FASB | |
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| Statements of Financial Accounting Standards: FASB | |
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| Statements of Financial Accounting Concepts: FASB | |
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| Technical Bulletins: FASB | |
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| Cost Accounting and Costing Systems | |
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| Importance of This Chapter | |
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| Purpose of Cost Accounting Information | |
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| Input: Data Collection Systems | |
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| Processing: Data Summarization Systems | |
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| Processing: Job Costing | |
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| Processing: Process Costing | |
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| Processing: Standard Costing | |
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| Processing: Direct Costing | |
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| Processing: Throughput Costing | |
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| Processing: Activity-Based Costing | |
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| Processing: Target Costing | |
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| Outputs: Cost Variances | |
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| Ratio and Trend Analysis | |
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| Importance of This Chapter | |
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| How to Use Ratios and Trends | |
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| A Caveat | |
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| Measures for Profitability | |
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| Measures for the Balance Sheet | |
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| Measures for Growth | |
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| Measures for Cash Flow | |
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| Measures for Nonfinancial Performance | |
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| Interrelationship of Ratios | |
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| Setting Up a System of Ratios and Trend Analyses | |
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| Internal Control Systems | |
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| Importance of This Chapter | |
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| Objectives | |
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| Responsibility for Internal Controls | |
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| Examples of Internal Controls | |
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| When to Eliminate Controls | |
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| Types of Fraud | |
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| Preventing Fraud | |
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| How to Deal with a Fraud Situation | |
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| Foreign Corrupt Practices Act | |
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| Internal Audit Function | |
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| Importance of This Chapter | |
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| Reporting Relationships | |
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| Composition of the Audit Committee | |
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| Role of the Audit Committee | |
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| Internal Audit Objectives | |
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| Internal Audit Activities | |
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| Managing the Internal Audit Function | |
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| Globalization: Complexities and Opportunities | |
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| Importance of This Chapter | |
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| Introduction: Pervasive Nature of Globalization | |
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| Changing Nature of International Trade | |
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| Impact of Global Trade on Segments of the U.S. Economy | |
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| Determining and Implementing Successful Global Strategies | |
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| Organization Structure in a Global Enterprise | |
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| Virtual Corporation | |
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| Technical Aspects of the Controllership Function under Globalization | |
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| Recruiting, Training, and Supervision | |
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| Importance of This Chapter | |
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| Recruiting Sources | |
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| Factors to Consider When Recruiting | |
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| Factors to Consider When Promoting | |
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| Importance of Reduced Turnover | |
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| Importance of Developing Career Plans for Employees | |
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| Importance of Communications w | |