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Processus de consultation Surmonter les obstacles à Chango Activités de planification des ressources humaines Une fonction émergente du personnel Points clés 3. Mise en œuvre de la planification des ressources humaines : rôles du personnel Évolution des mentalités vis-à-vis du travail et des aidants familiaux Conditions légales et réglementaires Changements économiques Changement technologique Démographique Points clés 2 L'environnement de la planification des ressources humaines Gestion de carrière Gestion de la performance Prévision des besoins L'approche contemporaine Origines et évolution À propos de ce livre Points clés 1. Préoccupations et pratiques de gestion Lier la planification des ressources humaines à la planification stratégique Points clés L'importance de la planification Qu'est-ce que la planification stratégique ? Trois niveaux de planification L'impact des ressources humaines Approches de mise en œuvre Prévision des besoins en ressources humaines Points clés Le processus de prévision Inventaire des talents disponibles Projection des besoins futurs en talents Prévision des besoins en personnel Modèles de prévision et applications Points clés Modèles Modèles de changement Modèles d'optimisation Modes de sirniulation intégrés Application des modèles de prévision Analyse du travail : une base pour la planification Points clés Analyse des origines du travail Applications Quels aspects du travail peuvent être analysés ? Activités et tâches réalisées Méthodes alternatives d'analyse du travail Comparaison des techniques alternatives ART 3 / GESTION DE LA PERFORMANCE améliorer la performance organisationnelle Points Kev Productivité Motivation de la performance individuelle La qualité de la vie au travail Un cadre d'amélioration des performances Définition des objectifs de performance Activités professionnelles 9. Évaluation des performances individuelles Points clés Obstacles à l'évaluation Objectifs de l'évaluation Techniques d'évaluation Le processus d'évaluation Évaluation des performances Lignes directrices pour l'évaluation du rendement 10 Planification de la rémunération Points clés Problèmes liés à la planification de la rémunération Déterminer la valeur d'un emploi Rémunération au mérite Incitations Avantages sociaux Lignes directrices relatives à l'indemnisation PARTIE 4 / GESTION DE CARRIÈRE 11 Gestion des carrières : politiques et systèmes Points clés Gestion de carrière : concept et processus Recruteur Sélection et évaluation Affectation interne Formation et développement Décrutement et alternatives 12 Planification de la relève et du développement de la direction Points Kev Le processus de planification de la succession Planification du remplacement La planification de la relève comme processus plus large Lignes directrices pour la planification de la relève Définition des exigences managériales Évaluation des talents managériaux Activités de développement de la gestion 13 Définir les opportunités de carrière Points clés Définition des parcours professionnels Analyse des parcours professionnels Vers des parcours comportementaux Applications réalistes 14 Planification de carrière individuelle Points clés Le processus de planification de carrière Pratiques de l'entreprise en matière de planification de carrière Efficacité de la planification de carrière PARTIE 5 / CONCLUSION 15 L'impact de la planification des ressources humaines Points clés Mesurer les résultats Un audit des ressources humaines Perspectives pour les années 80

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The Strategic Management Process The Five Tasks of Strategic Management Developing a Vision and a Mission Setting Objectives Crafting a Strategy Strategy Implementation and Execution Evaluating Performance, Reviewing the Situation, and Initiating Corrective Adjustments Characteristics of the Process Why Strategic Management Is an Ongoing Process Directors Who Are the Strategy Managers? The Strategic Role of the Board o The Role and Tasks of Strategic Planners Illustration Capsules The Benefits of a "Strategic Approach" to Managing Examples of Company Mission Statements Examples of Corporate Objectives: Nike, Là-Z-Boy, Owens-Corning, and MeCormick Sara Lee Corporation: Mission, Objectives, and Strategy The Three Strategy-Making Tasks Developing a Mission, Setting Objectives, and Forming a Strateg Developing a Mission: The First Direction- Setting Task Understanding and Defining the Business Where Entrepreneurship Comes in Communicating the Mission Establishing Objectives: The Second Direction-Setting Task The Managerial Value of Establishing Objectives What Kinds of Objectives to Set The "Challenging but Achievable" Test 30 The Need for Objectives at All Management Levels Crafting a Strategy: The Third Direction- Setting Task Corporate Strategy Business Strategy Functional Strategy Jperating Strategy Uniting the Strategy-Making Effort The Factors That Shape Strategy Societal, Political, Regulatory, and Citizenship Considerations Industry Attractiveness and Competitive Specific Company Opportunities and Threats Organizational Strengths, Weaknesses, and Competitive Capabilities Culture on Strategy The Personal Ambitions, Business Philosophies, and Ethical Beliefs of Managers The Influence of Shared Values and Company Linking Strategy with Ethics Tests of a Winning Strategy Illustration Capsulees Circle K's Mission Statement Approaches to Performing the Strategy-Making Novacare's Business Mission and Vision Strategic and Financial Objectives of Well-Known Corpoations Social Responsibility Efforts at Anheuser- Busch Ethics and Values at NCR Corporation 50 Harris Corporation's Commitments to Its Stakeholders Industry and Competitive Analysis The Role of Situation Analysis in Strategy- Making The Methods of Industry and Competitive Analysis Identifying the Industry's Dominant Economic Characteristics The Concept of Driving Forces: Why Industries Change Analyzing the Strength of Competitive Forces Assessing the Competitive Positions of Rival Companies Competitor Analysis: Predicting What Moves Which Rivals Are Likely to Make Next Pinpointing the Key Factors for Competitive Success Drawing Conclusions about Overall Industry Attractiveness Illustration Capsule Strategic Group Map of the U.S. Brrewing Company Situation Analysis SWOT Analysi How Well Is the Present Strategy Working? Identifying Strengths and Weaknesse Identifying Opportunities and Threats Strategic Cost Analysis and Activity-Cost Addressed Competitive Strength Assessment Determining What Strategic Issues Need to Be Illustration Capsule Coors Beers Activity-Cost Chains for Anheuser-Busch and Strategy and Competitive Advantage The Three Generic Types of Competitive Strategy Attacking Competitor Strengths Striving to Be the Low-Cost Producer Differentiation Strategies Focus and Specialization Strategies Using Offensive Strategies to Secure Competitive Advantage Guerrilla Offensives Preemptive Strategies Choosing Who to Attack Attacking Competitor Weaknesses Simultaneous Attack on Many Fronts End-Run Offensives Using Defensive Strategies to Protect Competitive Advantage Vertical Integration Strategies The Appeal of Vertical Integration The Strategic Disadvantages of Vertical Integration First-Mover Advantages and Disadvantages Illustration Capsule Winning a Cost Advantage: Iowa Beef Packers and Federal Express Matching Strategy to the Situation Strategies for Competing in Emerging Industries Strategies for Competing during the Transition to Industry Maturity Strategic Pitfalls Strategies for Firms in Mature or Declining Industries Strategies for Competing in Fragmented Industries Strategies for Competing in International Markets Multicountry Competition versus Global Competition Types of International Strategies Multicountry Strategy or a Global Strategy? Global Strategy and Competitive Advantage Strategic Alliances Strategic Intent, Profit Sanctuaries, and Cross- Subsidization Strategies for Industry Leaders Strategies for Runner-Up Firms Strategies for Weak Businesses Crisis Turnarounds Thirteen Commandments for Crafting Successful Business Strategies Illustration Capsule Yamaha's Strategy in the Piano Industry Global Strategic Alliances: Success and Nestlés Global Strategy in Foods Corporate Diversification Strategies From Single-Business Concentration to Diversification Why a Single-Business Strategy Is Attractive The Risk of a Single-Business Strategy When Diversification Starts to Make Sense Building Shareholder Value: The Ultimate Justification for Diversifying Three Tests for Judging a Diversification Move Diversification Strategies Strategies for Entering New Businesses Related Diversification Strategies Strategic Fit, Economies of Scope, and Competitive Advantage Unrelated Diversification Strategies The Pros and Cons of Unrelated Diversification Unrelated Diversification and Shareholder Value 177 Divestiture and Liquidation Strategies Corporate Turnaround, Retrenchment, and Portfolio Restructuring Strategies 179 Multinational Diversification Strategies The Emergence of Multinational Diversification Sources of Competitive Advantage for a DMNC Combination Diversification Strategies Illustration Capsules 16. Examnples of Companies with Related Business Portfolios 171 Diversified Comnpanies with Unrelated Business Portfolios Corporate Restructuring at Times Mirror Honda's Competitive Advantage: The Technology of Engines 184 The Global Scope of Prominent Diversified Multinational Corporations Techniques for Analyzing Diversified Companies 191 The Growth-Share Matrix Identifying the Present Corporate Strategy Matrix Techniques for Evaluating Diversified Portfolios The Life-Cycle Matrix The Industry Attractiveness-Business Strength Matrix Ranking the Business Units on Investment Priority Deciding Which Matrix to Construct 203 Comparing Industry Attractiveness 204 Comparing Business-Unit Strength 206 Comparing Business-Unit Performance 207 Strategic Fit Analysis Crafting a Corporate Strategy The Performance Test Finding Additional Diversification Opportunities Deploying Corporate Resources Guidelines for Managing the Corporate Strategy Formation Process llustration Capsule Portfolio Management at General Electric Implementing Strategy Organization-Building, Budgets, and Support Systems 214 The Strategy Implementation Framework 215 The Principal Tasks Who Are the Strategy Implementers? Leading the Implementation Process Building a Capable Organization 217 Matching Organization Structure to Strategy 219 The Structure-Follows-Strategy Thesis 221 The Strategic Advantages and Disadvantages of Different Organizational Structures 223 Perspective on the Methods of Organizing 223 Building Core Competencies Selecting People for Key Positions Linking Budgets with Strategy Putting Internal Administrative Support Systems in Place Installing Support Systems Creating Strategy-Supportive Policies and Procedures Illustration Capsule Instituting Formal Reporting of Strategic Information Matrix Organization in a Diversified Organization Lessons from the "Excellently Managed" Companies Strategy Implementation at Mrs. Fields Cookies, Inc. Implemernting Strategy Commitment, Culture, and Leadership Motivational Practices Developing An Effective Reward Structure Rewards and Incentives Why the Performance-Reward Link Is Important Using Performance Contracts Building A Strategy -Supportive Corporate Culture What Is Corporate Culture? Creating the Fit Between Strategy and Culture Establishing Ethical Standards and Values Building a Spirit of High Perfornmance innto the Culture Bonding the Fits: The Role of Shared Values Exerting Strategic Leadership 265 Managing By Walking Around (MBWA) 265 Fostering a Strategy-Supportive Climate and Culture Keeping the Internal Organization Responsive and Innovative Dealing with Company Politics Enforcing Ethical Behavior Leading the Process of Making Corrective Adjustments Illustration Capsules Traits and Characteristics of Strong-Culture Companies The Johnson & Johnson Credo The Bristol-Myers Squibb Pledge 28. Square D Company: Vision, Mission, Principles Objectives, Performance CASES IN STRATEGIC MANAGEMENT A Guide to Case Analysis 278 Why Use Cases to Practice Strategic Management Objectives to Case Analysis Preparing a Case for Class Discussion Participating in Class Discussion of a Case Preparing a Written Case Analysis The Ten Commandments of Case Analysis A The Manager as Chief Strategy-Maker and Strategy-Implementer Campus Designs, Inc., Barbara J. Allison and J. Strickland 291 Carmike Cinemas, Inc., Marilyn L. Taylor Cineplex Odeon, Joseph Hampel and Jamal Shamsie NCNB Corporation, Frank Barnes 351 National Westminster Bank USA, Charles Smith Times-World Corporation, Roland E. Kidwell, Jr, and Gary J. Castrogiovanni B Strategic Analysis in Single Business Companies Club Med, Inc., Robert P Vichas 407 Lance, Inc., Earl R. Sage and Linda E. Akron Zoological Park, 1990, F Bruce The Grand Theatre Company, Larry M. Agranov Utah JaZz Arena, Gary Cornia, Gary McKinnon, Robert Parsons and Dale Wright Nucor Corporation, Charles Stubbart, Dean Schroeder and Arthur A. Thompson, Jr. 489 Northern Telecom, Inc., Lew G. Brown and Richard Sharp STM Technology, Inc., Ray M. Kinnunen, John A. Seeger and James F. Molloy, Jr. 541 15. Competition in Outdoor Power Equipment: Briggs & Stratton versus Honda, RichardC. Hoffman The World Automotive Industry, Arthur A. Thompson, Jr. General Motors Corporation, Arthur A. Thompson, Jr. Toyota Motor Corporation, Jana E. Kuzmicki GM Allison Japan Ltd., Richard T. Yugo America, Inc., Carolyn Silliman and Jeffrey S. Harrison C Strategic Analysis in Diversified Companies Walsh Petroleum, George Overstreet, Jr., Stewart Malone and Bernard Morin 741 Bombardier, Joseph Lampel and Jamal Philip Morris Companies, Inc., Tracy R. Kramer and Arthur A. Thompson, Jr. Groupe Schneider, Tracy Kramer 831 The Pomerleau Group, Louis Hébert and J. Michael Geringer D Strategy Implementation and Administration 26. Robin Hood, Joseph Lamnpel Twill Enterprises, Limited, William R. Killeen and Joseph N. Fry Larimer Hall and the Mail-Order Catalog Industry, Dave Robinson 29. Public Service Company of New Mexico (A), Arthur A. Thompson, Jr. Mary Kay Cosmetics, Inc., Robin Romblad, Arthur A. Thompson, Jr. Wal-Mart Stores, Inc., Arthur A. Thompson, Jr., Kem Pinegar and Tracy Kramer Village Inn, Diana Johnston, Russ King, and Jay T. Knippen 989 Kentucky Fried Chicken in China (B), Allen J. Morrison Kentucky Fried Chicken in China (C), Allen J. Morrison Video Computer Technologies Rebecca L. Kaufnan and L. A. Snedeker E Strategy and Ethics Management 36. TDK de Mexico, Manab Thakur E. & J. Gallo Winery, Daniel C. Thurman and A. J. Strickland II Union Camp Corporation, William R. Boulton 1057 Citizens for Clean Air (A),* WilliamR. Boulton 1079 Tektronix, Inc. Ethics Program (A),* Steven N. Brenner, Patricia Bishop and Colleen Mullery 1087

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Supplement Decision Making Under Uncertainty Supplement Financial and Economic Analysis in Operations Forecasting Supplement Supplement Supplement Learning Curves. Linear Programming The Transportation Method Layout Planning Project Management Schedule Systems and Aggregate Planning for Production and Services Operations Scheduling. Inventory Control Fundamentals Inventory Control Applications. Material Requirements Planning Quality Analysis and Control

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Analyzing and recording financial transaction using the basic accounting equation Analizing and reacording financial transaction using explanded account aquation analyzing and recording business transction using t-accounts analyzing and recording financial transaction using the general journal adjustements, the worksheet, and the financial statement adjusting and closing the accounts other journals for a service business accounting for cash accounting for payroll: salary and wage expense accouting for payroll tax and fringe benefits merchandising: purchases of merchadise merchendising: sales of merchandise merchendising: special journas merchandising: the worksheet and financial statements account receivable

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THE INTERNATIONAL EXCHANGE OF COMMODITIES. PRODUCTION AND EXPANDED GAINS FROM APPLICATIONS OF THE BASIC TRADE/International Trade Patterns and Income Distribution TECHNOLOGY AND THE RICARDIAN TRADE MODEL. INCREASING COSTS, SPECIFIC FACTORS, AND TRADE FACTOR ENDOWMENTS AND 2 x 2. HECKSCHER-OHLIN THEORY MULTICOMMODITY TRADE.TRADE IN PRODUCER’S GOODS. INTERNATIONAL FACTOR MOVEMENTS AND MULTINATIONAL COMPANIES TARIFES AND THE NATIONAL WELFARE NATIONAL INCOME AND THE TRADE BALANCE. MONEY SUPPLIES, PRICE LEVELS, AND THE BALANCE OF PAYMENTS LDCs AND OTHER SMALL OPEN ECONOMIES WITH NON-TRADED GOODS THE INTERNATIONALIZATION OF FINANCIAL MARKETS FISCAL AND MONETARY POLICY WITH INTERNATIONAL CAPITAL MOBILITY INTERDEPENDENCE, AGGREGATE SUPPLY, AND POLLCY COORDINATION EXPECTATIONS, MONEY, AND THE DETERMINATION OF THE EXCHANGE RATE EXCHANGE RATE FOR ECASTING AND RISK.

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INTRODUCTION ACCOUNTING: THE LANGUAGE OF BUSINESS PART I THE ACCOUNTING ENVIRONMENT 5 Accounting Defined 7 Employment Opportunities in Accounting 8 Public Accounting 8 Management (or Industrial) Accounting 10 Governmental and Other Not-for-Profit Accounting 11 Higher Education 11 A Broader Perspective: Projection Puts Demand for CPAs Up 40% by 2000 12 Financial Accounting versus Managerial Accounting 13 Financial Accounting CONTENTS 13 Managerial Accounting 14 Development of Financial Accounting Standards 14 American Institute of Certified Public Accountants (AICPA) 14 Financial Accounting Standards Board (FASB) 15 Governmental Accounting Standards Board (GASB) 15 Securities and Exchange Commission (SEC) 15 American Accounting Association (AAA) 15 Financial Executives Institute (FEI) 15 Institute of Management Accountants (IMA) 16 Other Organizations 16 Ethical Behavior of Accountants D Ethics: A Closer Look 17 How to Study the Chapters in this Text 17 Understanding the Learning Objectives New Terms, 19 Questions, 20 CHAPTER 1 ACCOUNTING AND ITS USE IN BUSINESS DECISIONS 21 Forms of Business Organizations 22 Single Proprietorship 23 Partnership 23 Corporation 23 Financial Statements of Business Organizations 24 Types of Activities Performed by Business Organizations 24 A Broader Perspective: That's Show-Biz 25 The Income Statement The Statement of Owner's Equity 26 The Balance Sheet 27 The Financial Accounting Process 29 The Accounting Equation 29 Analysis of Transactions 29 Ethics: A Closer Look 39 Understanding the Learning Objectives 39 Demonstration Problem Solution to Demonstration Problem 41 New Terms, 43 Self-Test, 44 Questions, 45 Exercises, 45 Problems, 48 Business Decision Problems, 54 Answers to Self-Test, 55 Computerized Practice Set: It's Your Business CHAPTER 2 PROCESSING ACCOUNTING RECORDING BUSINESS TRANSACTIONS 59 The Account and Rules of Debit and Credit 60 Steps in Recording Business Transactions 60 The Account INFORMATION 57 The T-Account 61 Debits and Credits 62 The Journal 66 Double-Entry Procedure 62 PART II Determining the Balance of an Account 64 Rules of Debit and Credit Summarized The General Journal 66 Functions and Advantages of a Journal 68 The Ledger 68 The Accounting Process in Operation 69 The Recording of Transactions and Their Effects on the Accounts The Use of Three-Column Ledger Accounts 79 Posting to Three-Column Ledger Accounts 79 Cross-Indexing (Referencing) 79 A Broader Perspective: Women in Accounting 80 Compound Journal Entries 82 Ethics: A Closer Look 89 Demonstration Problem Posting and Cross-Indexing-An Illustration 82 The Trial Balance 84 Understanding the Learning Objectives 90 Solution to Demonstration Problem 92 New Terms, 96 Self-Test, 96 Questions, 97 Exercises, 98 Problems, 99 Business Decision Problem. 106 Answers to Self-Test, 106 CHAPTER 3 ADJUSTING THE ACCOUNTs Cash versus Accrual Basis Accounting 110 A Broader Perspective: Survey Holds Surprises for The Need for Adjusting Entries Recruiting Classes and Types of Adjusting Entries Adjustmnents for Deferred Items 115 Asset/Expense Adjustments-Prepaid Expenses and Depreciation 116 Liability /Revenue Adjustments-Unearned 123 Revenues Adjustments for Accrued Items ASset/Revenue Adjustments--Accrued Assets e Liability/Expense Adjustments-Accrued Liabilities 126 Effects of Failing to Prepare Adjusting Entries 127 Ethics: A Closer Look 128 Demonstration Problem 129 Understanding the Learning Objectíves 127 CHAPTER 4 Solution to Demonstration Problem 130 New Terms. 130 Self-Test. 131 Questions. 132 Exercises, 133 Problems. 136 Business Decision Problems. 141 Answers to Self-Test, 142 The Trial Balance Columns 147 The Adjustments Columns 147 COMPLETING THE ACCOUNTING CYCLE: WORK SHEET, CLOSING ENTRIES, AND CLASSIFIED BALANCE SHEET The Accounting Cycle Summarized The Work Sheet 145 Income Statement The Adjusted Trial Balance Columns 148 The Income Statement Columns 148 The Balance Sheet Columns 149 Locating Errors Statement of Owner's Equity 149 Balance Sheet 150 Preparing Financial Statements from the Work Sheet 149 Journalizing Adjusting Entries 150 The Closing Process 152 Step 1: Closing the Revenue Account(s) 153 Step 2: Closing the Expense Account(s) Step 3: Closing the Income Summary Account Step 4: Closing the Owner's Drawing Account Closing Process Summarized 157 Post-Closing Trial Balance 158 A Classified Balance Sheet 159 Current Assets 159 A Broader Perspective: Skills For the Long Haul l60 Property, Plant, and Equipment 162 Current Liabilities 162 Ethics: A Closer Look 163 Long-Term Liabilities 163 Understanding the Learning Objectives 164 Appendix 4-A: Reversing Entries Demonstration Problem 172 Appendix 4-B: Ledger Accounts after Closing Process Completed 167 Solution to Demonstration Problem 173 New Terms, 176 Self-Test, 177 Questions, 177 Exercises, 178 Problems, 181 Business Decision Problems, 192 Answers to Self-Test, 194 Comprehensive Review Problem 195 CHAPTER 5 Recording Gross Sales 199 MERCHANDISING TRANSACTIONS, INTRODUCTION TO INVENTORIES, AND CLASSIFIED INCOME STATEMENT 197 Two Income Statements Compared-Service Company and Merchandising Company 198 Sales Revenues 199 Determining Gross Selling Price when Companies Offer Trade Discounts 201 Recording Deductions from Gross Sales Reporting Net Sales in the Income Statement 205 Cost of Goods Sold 205 Purchases of Merchandise Deductions from Purchases Transportation Costs 211 Merchandise Inventories 213 Two Procedures for Accounting for Inventories 205 Determining Cost of Goods Sold 214 Lack of Control under Periodic Inventory Procedure 216 Classified Income Statement Important Relationships in the Income Statement 218 The Work Sheet for a Merchandising Company 219 Completing the Work Sheet 219 Financial Statemnents for a Merchandising Company 220 Closing Entries 221 Ethics: A Closer Look 226 A Broader Perspective: Soviets Ready New Chert of Accounts 225 Understanding the Learning Objectives 226 Appendix: Alternative Closing Procedure 228 Demonstration Problems 231 Solutions to Demonstration Problems 232 CHAPTER 6 New Terms, 238 Self-Test, 239 Questions, 240 Exercises, 241 Problems, 243 Business Decision Problemns, 249 Answers to Self-Test, 251 MEASURING AND REPORTING INVENTORIES 253 Inventories and Cost of Goods Sold Importance of Proper Inventory Valuation 254 Determining Inventory Cost 257 Taking a Physical Inventory 257 Costs Included in Inventory Cost 258 Inventory Valuation under Changing Prices 259 Methods of Determining Inventory Cost 259 Perpetual Inventory Procedure 259 Comparing Journal Entries under Periodic and Perpetual Inventory Procedures 261 An Extended Illustration of Four Inventory Methods under Perpetual and Periodic Inventory Procedures 262 Differences in Costing Methods Summarized 273 Changing Inventory Methods 273 Journal Entries under Perpetual Inventory Procedure 274 Net Realizable Value 276 Departures from Cost Basis of Inventory Measurement 276 Lower-of-Cost-or-Market Method 277 Estimating Inventory 278 Ethics: A Closer Look 282 A Broader Perspective: Premier Industrial Corporation 279 Understanding the Learning Objectives 282 Demonstration Problems 285 Solutions to Demonstration Problems 285 New Terms, 291 Self-Test, 291 Questions. 292 Exercises. 293 Problems. 297 Business Decision Problems, 305 Answers to Self-Test, 306 CHAPTER 7 ACCOUNTING SYSTEMS AND SPECIAL JOURNALS 307 The Processing of Data-Manual System 308 Control Accounts and Subsidiary Ledgers 309 Special Journals 310 Sales Journal 312 Cash Receipts Journal 314 Purchases Journal Cash Disbursements Journal 319 General Ledger Illustrated General Journal 324 Manual System 329 Alternative Methods of Processing Data 329 Microcomputers and Minicomputers 329 a Ethics: A Closer Look 330 Service Bureaus 330 Time-Sharing Terminals 330 Mainframe In-House Computer 331 Understanding the Learning Objectives 332 Appendix 7-A: The Use of the Microcomputer in Accounting 333 A Broader Perspective: More Firms Are Recommending Packages 340 Appendix 7-B: The Computer-Basic Concepts 341 Demonstration Problem 343 Solution to Demonstration Problem 344 New Terms, 350 Self-Test, 351 Questions, 352 Exercises, 353 Problems, 356 Business Decision Problems, 366 Answers to Self-Test, 366 Comprehensive Review Problem 367 CHAPTER 8 Amoon CImBAN9 PART I ASSETS AND LIABILITIES 371 CONTROL OF CASH 373 Internal Control 374 Protection of ASsets 375 Compliance with Company Policies and Federal Law 375 Evaluation of Personnel Performance 376 Accuracy of Accounting Records Internal Control in a Computer Environment 378 Controlling Cash Controlling Cash Receipts 381 Controlling Cash Disbursements 381 The Bank Checking Account 383 The Signature Card 384 Deposit Ticket 384 Bank Statement 384 Bank Reconciliation 388 B A Broader Perspective: How the FDIC Works 390 Certified and Cashier's Checks 392 Petty Cash Funds 393 Establishing the Fund 393 Operating the Fund 393 Replenishing the Fund 394 Cash Short and Over 395 The Voucher System 396 Procedures for Preparing a Voucher 396 Special Journals Used 397 Procedures for Paying a Voucher 400 Files Maintained in a Voucher System 400 Unpaid Vouchers at the End of the Period 401 Ethics: A Closer Look 402 CHAPTER 10 PROPERTY. PLANT. AND EQUIPMENT 73 Nature of Pant Assets 474 Initial Recording of Plant Assets 475 Land and Land Improveents Buildings Group Purchases of AAssets 477 Machinery and Other Equipment 47 Self-Constructed Assets 478 Noncash Acquisitions Gifts of Plant Assets 479 Depreciation of Plant Assets 479 Factors Affecting Depreciation 480 Depreciation Methods Partial-Year Depreciation 480 Changes in Estimates 488 Depreciation and Financial Reporting 489 A Broader Perspective: Fleetwood Enterprises. Inc. 490 Record Subsequent Expenditures (Capital and 491 Revenue) on Assets Expenditures Capitalized in Asset Accounts Errors in Classification Expenditures Capitalized as Charges to Accumulated Depreciation 491 Expenditures Charged to Expense 492 Subsidiary Records Used to Control Plant Assets 495 Ethics: A CIloser Look 496 501 Exercises. 503 Understanding the Learning Objectives 497 Demonstration Problems 498 Solutions to Demonstration Problems 499 501 Questions. New Terms. 500 Self-Test. Problems. 504 Business Decision Problems. 509 Answers to Self-Test. 510

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CONTENTS The Environment of Financial Accounting and the Development of Accounting Standards Conceptual Framework Underlying Financial Accounting A Review of the Accounting Process Statement of Income and Retained Earnings Balance Sheet and Statement of Cash Flows Accounting and the Time alue of Money Cash and Receivables Valuation of Inventories: A Cost Basis Approach Inventories: Additional Valuation Problems Acquisition and Disposition of Property, Plant, and Equipment Depreciation and Depletion Intangible Assets Current Liabilities and Contingencies Long-Term Liabilities

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CONTENTS The Environment of Financial Accounting and the Development of Accounting Standards Conceptual Framework Underlying Financial Accounting A Review of the Accounting Process Statement of Income and Retained Earnings Balance Sheet and Statement of Cash Flows Accounting and the Time alue of Money Cash and Receivables Valuation of Inventories: A Cost Basis Approach Inventories: Additional Valuation Problems Acquisition and Disposition of Property, Plant, and Equipment Depreciation and Depletion Intangible Assets Current Liabilities and Contingencies Long-Term Liabilities

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CONTENTS The Environment of Financial Accounting and the Development of Accounting Standards Conceptual Framework Underlying Financial Accounting A Review of the Accounting Process Statement of Income and Retained Earnings Balance Sheet and State ment of Cash Flows Accounting and the Time Value of Money Cash and Receivables Valuation of Inventories: A Cost Basis Approach Inventories: Additional Valuation Problemns Acquisition and Disposition of Property, Plant, and Equipment Depreciation and Depletion Intangible Assets Current Liabilities and Contingencies Long-Term Liabilities

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Economics: The study of scarity and Choice Scarcity in a Changing World Demand and Supply Markets and Equilibrum An overview of Macroeconomics Unemployement and Inflation Measuring Economic Performance Classical Macroeconomics and Keynesian Aggregate Expenditures Macroeconomic Equilibrum Government Taxing and Spending Money and Its Creation The Federal Reserve System Monetary Theory and Policy Deficit Debts and Public Debts Aggregate Demand and Aggregate Supply Active vs Passive policy Making Limitations of Stabilisation policy Economic Growth and Development Elasticity Consumer Choice Theory of the firm Production and Costs The competitive Ideal Monopoly Monopolistic COmpetition and Oligopoly Strategic Behavior ANtitrust Policy Competitive Labor market Imperfect competition in labor Market Rent, Interest, profits and Capitalization Market Failure and Public Finance Public CHoice Governement Regulation ENvironmental economics The Economics of Agriculture Income Distribution and Poverty International Trade International Finance Comparative Systems: The Shift Toward Capitalism