Accounting / Charles T. Horngren, Walter T. Harrison Jr., M. Suzanne Oliver.

Includes index.

Includes bibliographical references and index.

Accounting and the business environment -- Recording business transactions -- The adjusting process -- Completing the accounting cycle -- Merchandising operations -- Merchandise inventory -- Internal control and cash -- Receivables -- Plant assets and intangibles -- Current liabilities and payroll -- Long-term liabilities, bonds payable, and classification of liabilities on the balance sheet -- Corporations : paid-in capital and the balance sheet -- Corporations : effects on retained earnings and the income statement -- The statement of cash flows -- Financial statement analysis -- Introduction to managerial accounting -- Job order and process costing -- Activity-based costing and other cost management tools -- Cost-volume-profit analysis -- Short-term business decisions -- Capital investment decisions and the time value of money -- The master budget and responsibility accounting -- Flexible budgets and standard costs -- Performance evaluation and the balanced scorecard -- Partnerships.