📚 Catalogue par section

📖 Contenu

Production and Operations Management (POM) Introduction and overview operation strategy operation As a Competitive Weapon Forecasting point for All planning production Processes Manufacturing and service operations Production technology: Selection and management Allocating Resources to strategic Alternative long-Range capacity planning and facility Location Facility Layout : manufacturing and service Production-planning Systems: Aggregate planning and master production scheduling independence demand inventory Planning systems Resources requirement Planning systems Material requirement Planning capacity requirement Planning shop floor planning and control scheduling manufacturing and service operation Materials management and purchasing Productivity and employees: Behavior, work methods, and work measurement Total quality management Planning and controlling project maintenance management and reliability waiting lines and computer simulation Linear Programming solution methode

📖 Contenu

Introduction to productionproduction management productivity and quality Forecasting and time serie analysis STRATEGY AND DESIGN IN PRODUCTION AND OPERATION MANAGEMENT P/OM and strategic planning product design and development supplement resource requirement plainning facility location and distribution systeme desing proces technology andselection process desing and facility Automation and advanced technology TACTICS AND OPERATION IN PRODUCTION AND OPERATION MANAGEMENT Job desing and work measurement Materiel and inventory management dacision model for inventory management Aggregate production plainning and master scheduling Materiel requirement plainning Operation scheduling and mproduction activity control Just in time production Project plainning and management supplement: crashing and PERT/cost Quality control Competitive advantage and world class manufacturing

📖 Contenu

Introduction to productionproduction management productivity and quality Forecasting and time serie analysis STRATEGY AND DESIGN IN PRODUCTION AND OPERATION MANAGEMENT P/OM and strategic planning product design and development supplement resource requirement plainning facility location and distribution systeme desing proces technology andselection process desing and facility Automation and advanced technology TACTICS AND OPERATION IN PRODUCTION AND OPERATION MANAGEMENT Job desing and work measurement Materiel and inventory management dacision model for inventory management Aggregate production plainning and master scheduling Materiel requirement plainning Operation scheduling and mproduction activity control Just in time production Project plainning and management supplement: crashing and PERT/cost Quality control Competitive advantage and world class manufacturing

📖 Contenu

Foundation and review : the environement of accounting. The fasb’s conceptual framework of accounting.Review : The accounting information processing .The income statement and the STATEMENT OF RETAINED EARNING.The balance sheet and the statement of cash flow. Concept of future and present value. Asset recognition and measurement : Revenu and expense recognition.Cash and recevable .Inventory mesurement ,cost of goods sold,and DV LIFO.Characteristics and mesurement of inventories.Alternative inventory valuation methods.Operational Asset :Depreciation and impairement.Intagible asset and natural resources.Investments : Temporary and long Term.Liabilities : short-term liabilities.Long –term liabilities.Accounting for income taxes.Accounting for Leases. Accounting for pensions.OWNER’S EQUITY. Corporations : contrIBUTED CAPITAL.CORPORATIONS. RETAINED EARNING AND STOCK OPTIONS.Earnings per share .Special topics : statement of cash flows.Accounting changes and error corrections.Financial statement analysis and changing PRICES.SPECIAL Topics : segment reporting,Interim,Reporting and Disclosures.

📖 Contenu

CONTENTS 14 Corporations: Formation, Administration, and Classes of Capital Stock 15 Corporations: Paid-In Capital, Retained Earnings, Dividends, and Treasury Stock 16 Bonds Payable and Bond Investments 17 Stock Investments-Cost, Equity, and Consolidations 18 Analysis and interpretation of Financial Statements 19 Statement of Cash Flows 20 Managerial Accounting Concepts 21 Job Order Cost Systems 22 Process Cost Systems 23 Cost-Volume-Profit Analysis 24 Short-Term Decision Making: Differential Analysis . 25 Budgeting for Planning and Control 26 Control through Standard Costs 27 Responsibility Accounting: Segmental Analysis Appendixes 28 Capital Budgeting : Long-Range Planning. A Payroll and Federal Income Taxes. B Inflation Accounting

📖 Contenu

CONTENTS Note to Students 1.The Environment of Financial Accounting and the Development of Accounting Standards 2. Conceptual Framework Underlying Financial Accounting 3.A Review of the Accounting Process 4. Statement of Income and Retained Earnings 5.Balance Sheet and Statement of Cash Flows 6. Accounting and the Time Value of Money 7.Cashables and Receiv 8.Valuation of Inventories: A Cost Basis Approach 9. Inventories: Additional Valuation Problems 13.Current Liabilities and Contingencies 10. Acquisition and Disposition of Property, Plant, and Equipment 11. Depreciation and Depletion 12. Intangible Assets 14. Long-term Liabilities 15. Stockholders' Equity: Contributed Capital 16. Stockholders ' Equity: Retained Earnings 17. Dilutive Securities and Earnings per Share Calculations 18. Investments--Temporary and Long-Term 19. Revenue Recognition 20. Accounting for Income Taxes 21. Accounting for Pensions 22. Accounting for Leases 23. Accounting Changes and Error Analysis 24. Statement of Cash Flows 25. Basic Financial Statement Analysis 26. Full Disclosure in Financial Reporting

📖 Contenu

The Contemporary Marketing Environment Marketing in Profit and Nonprofit Settings Marketing : Its Environment and Role in Society Global Dimensions of Marketing Marketing Planning and Information Marketing Planning and Forecasting Marketing Research and Information Systems Buyer Behavior and Market Segmentation Consumer Behavior Organizational Buying Behavior Market Segmentation Product Strategy Product Strategy Product Mix Decisions and New-Product Planning Marketing of Services Distribution Strategy Channel Strategy Wholesaling Retailing Physical Distribution Promotional Strategy Introduction to Promotion Advertising, Sales Promotion, and Public Relations Personal Selling and Sales Management Pricing Strategy Price Determination Managing the Pricing Function Marketing Plan

📖 Contenu

financial reporting and the accounting profession a conceptual framework of accounting review of the accounting process recognition ,measuremennt ,and rapoing of income the balance sheet statement of cash flows the time value of money: accounting application cash and temporary receivables inventorie cost allocation and valuation inventorie estimation and noncost valuation procedures noncurrrent operanting assents noncurrent operanting assents utilization and retire long term investement in equity securitie liabilitie current and contingent acconting for long term debt sacurities owers equity contrubuted capital owers equity retained earning complexities of revenu recognion accouting for leaser accounting for pension and other postretirement accounting for income taxes accounting change and error corrections earning per share reporting the impact of changing princes financial statement analysis

📖 Contenu

financial reporting and the accounting profession a conceptual framework of accounting review of the accounting process recognition ,measuremennt ,and rapoing of income the balance sheet statement of cash flows the time value of money: accounting application cash and temporary receivables inventorie cost allocation and valuation inventorie estimation and noncost valuation procedures noncurrrent operanting assents noncurrent operanting assents utilization and retire long term investement in equity securitie liabilitie current and contingent acconting for long term debt sacurities owers equity contrubuted capital owers equity retained earning complexities of revenu recognion accouting for leaser accounting for pension and other postretirement accounting for income taxes accounting change and error corrections earning per share reporting the impact of changing princes financial statement analysis

📖 Contenu

financial reporting and the accounting profession a conceptual framework of accounting review of the accounting process recognition ,measuremennt ,and rapoing of income the balance sheet statement of cash flows the time value of money: accounting application cash and temporary receivables inventorie cost allocation and valuation inventorie estimation and noncost valuation procedures noncurrrent operanting assents noncurrent operanting assents utilization and retire long term investement in equity securitie liabilitie current and contingent acconting for long term debt sacurities owers equity contrubuted capital owers equity retained earning complexities of revenu recognion accouting for leaser accounting for pension and other postretirement accounting for income taxes accounting change and error corrections earning per share reporting the impact of changing princes financial statement analysis

📖 Contenu

financial reporting and the accounting profession a conceptual framework of accounting review of the accounting process recognition ,measuremennt ,and rapoing of income the balance sheet statement of cash flows the time value of money: accounting application cash and temporary receivables inventorie cost allocation and valuation inventorie estimation and noncost valuation procedures noncurrrent operanting assents noncurrent operanting assents utilization and retire long term investement in equity securitie liabilitie current and contingent acconting for long term debt sacurities owers equity contrubuted capital owers equity retained earning complexities of revenu recognion accouting for leaser accounting for pension and other postretirement accounting for income taxes accounting change and error corrections earning per share reporting the impact of changing princes financial statement analysis

📖 Contenu

The Financial Accounting Environment.Financial Accounting Theory Nature and Measurern ent of the Elements of Financial Statement Basic Financial Statements. The Accounting Cycle Compound Interest Concepts. Cash and Receivables. Inventories : Basic Valuation Methods. Inventories : Additional Valuation Methods Investments and Funds Property, Plant, and Equipment : Depreciation, Depletion, and Special Problems. Property, Plant, and Equipment : Acquisition and Disposal Intangible Assets Current and Contingent Liabilities Long- Ten Debt Stockholders' Equity: Corporate Formation and Contributed Capital Stockholders' Equity: Operations, Earnings, Dividends, and Other Issues. Financial Reporting of Income Taxes. Accounting Changes and Corrections of Errors. Revenue Measurement and Income Presentation Earnings Per Share. Reporting Cash-Flow Information. Accounting for Leases Accounting for Retirement Benefits. Additional Disclosure Issues and Financial Analysis. Financial Reporting and Changing Prices

📖 Contenu

THEORETICAL FOUNDATION FOR FINANCIAL REPORTING The Financial Accounting Environment. Financial Accounting Theory Nature and Measurement of the Elements of Financial Statements Basic Fingncial Statements TOOLS OF ACCOUNTING : The Accounting Cydle Compound Interest Concepts ASSET ACCOUNTING Cash and Receivables Inventories: Basic Valuation Methods Inventories: Additional Valuation Methods Investments and Funds Property, Plant, and Equipment: Acquisition and Disposal Property, Plant, ond Equipment: Depreciation, Depletion, and Special Problens: Intangible Assets LIABILITY AND STOCKHOLDERS' EQUITY ACCOUNTING Current and Contingent Liabilities Long-Term Debt Stockholders' Equity: Corporate Formation and Contributed Capital Stockholders' Equity: Operations, Earnings, Dividends, and Other Issues ADDITIONAL FINANCIAL REPORTING ISSUES Financial Reporting of Income Taxes Accounting Changes and Corrections of Errors Revenue Measurement and Income Presentation Earnings Per Share Reporting osh Flow Information Accounting for Leases Accounting for Retirement Benefits Additional Disclosure lssues and Financial Analysis Financial Reporting and Changing Prices Strowbridge & Clothier, Fingncial Report, 1989

📖 Contenu

About This Book Overview and Sample Session General Command Structure Accounting Introduction Accounts Payable Accounts Receivable Advances and Adjustments Aging Backorders Backups Bad Debt Bank Reconciliation Billing Cash Receipts Cash System Chart of Accounts Check Printing Codes for Billing/Purchasing Color Monitor Setup Company ID Consolidations, Imports, and Exports Conversion Cost of Goods Sold Cost/Revenue Centers Cost System Selection Credits and Returns Customer File . Depreciation Directories Earnings Distribution Eçuity/Capital Finance Charges Financial Statement Setup Financial Statements Fixed Assets Forecasting/Budgets Forms General Ledger Reports General Ledger Setup General Ledger Transaction Entry Graphics Installation Interface Table/Systems Interfaco Inventory Adjustments Inventory Pricing Inventory Reports Invoicing Messages Table Month End Multi-company Accounting Passwords Payments/Disbursenments Payroll Period Table Point of Sale Posting Prepaid Expenses Price Break Table Printer Parameters Product Assembly File Product Assembly Transactions Products File Purchasing Receiving Recurring Transactions Report Generator Sales Analysis Services File Startup Proccdure Statement Text File Statements Tax Table Terms Table Utilities Vendor File Terms and Definitions Converting from Another System Scheduling your DacEasy Accounting Startup Data Entry Forms Tips for a Smooth Accounting Operation Non-profit Organizations Sample Chart of Accounts Exercises duction: About This Book Overview and Sample Session General Command Structure Accounting Introduction p System: Installation Conversion Startup Procedure Menus Color Monitor Setup Company ID Period Table Terms Table Price Break Table Tax Table Messages Table Passwords Printer Parameters Chart of Accounts General Ledger Setup Interface Table/System Interface Cost/Revenue Centers Cost System Selection Financial Statement Setup Customer File Vendor File Products File Product Assembly File Services File Codes for Billing/Purchasing Statement Text File Forms Multi-company Accounting iactions: Cash System Purchasing Receiving Accounts Payable Payments/Disbursements Check Printing Product Assembly Transactions Billing Invoicing Credits and Returns Accounts Receivable Cash Receipts Advances and Adjustments Inventory Adjustments Inventory Pricing Cost of Goods Sold General Ledger Transaction Entry Prepaid Expenses Backorders Fixed Assets Depreciation Equity/Capital Loans Bad Debt Payroll Taxes Earnings Distribution Finance Charges Recurring Transactions Dorts and Routines: Bank Reconciliation Statements Journals Inventory Reports Aging Labels Dircctories General Ledger Reports Posting Financial Statements Consolidations, Imports, and Exports Month End Sales Analysis Backups Uilities Report Generator Graphics Forecasting/Budgcts

📖 Contenu

1 ACCOUNTING AND BUSINESS TRANSACTIONS Definition of Accounting 4 The Forms of Business Organizations The Types of Business Operations Assets, Liabilities, and Owner's Equity The Fundamental Accounting Equation Business Transactions 9 The Balance Sheet Chapter Review Glossary 16 Self-Test Questions for Review Practical Review Problem 17 Exercises 19 Answer to Practical Review Problem bi Discussion Questions Problem Set A20 Answers to Self-Test Questions 2 THE DOUBLE-ENTRY SYSTEM Glossary 42 Self-Test Questions for Review Practical Review Problem Discussion Questions The Broad Classes of Accounts The Expanded Fundamental Accounting Equation Summarizing Transactions and Preparing the Trial Balance Preparing Financial Statements Chapter Review Answer to Practical Review Problem Answers to Self-Test Questions 3 POSTING AND THE TRIAL BALANGE The Chart of Accounts 56 The General Journal The General Ledger Posting Common Errors The Trial Balance Chapter Review Self-Test Questions for Review Practical Review Problemn Problem Set A 77 Problem Set B 80 WORKSHEET Answer to Practical Review Problem Discussion Questions Glossary Answers to Self-Test Questions The Matching Concept Adjusting Entries Types of Adjusting Entries The Ten-Column Worksheet Correcting Worksheet Errors Chapter Review 105 Exercises 109 CALCULATING ADJUSTMENTS AND COMPLETING THE Discussion Questions Problem Set A l13 Problem Set B l16 Self-Test Questions for Review Practical Review Problem 107 Answer to Practical Review Problem 108 Answers to Self-Test Questions 5 PREPARING FINANCIAL STATEMENTS; JOURNALIZING AND POSTING ADJUSTMENTS 121 Financial Statements Journalizing and Posting Adjustments Chapter Review Self-Test Questions for Review Practical Review Problem Problem Set A 145 Answer to Practical Review Problem Discussion Questions Exercises 141 Problem Set B 149 Answers to Self-Test Questions Glossary 6 CLOSING THE ACCOUNTING RECORDS Journalizing and Posting Closing Entries Closing Entries Preparing a Post-Closing Trial Balance Chapter Review 173 Self-Test Questions for Review Practical Revievw Problem Discussion Questions Exercises 177 Problem Set A Problem Set B Answer to Practical Review Problem Answers to Self-Test Questions APPENDIX A: Computers and Accounting Chapter Review Glossary What Is a Computer? 200 How Does a Conmputer Work? Merchandising Firms 206 Introduction to Special Journals Accounting Cycle Review, Chapters 1-6 (Service Firm) Review of Accounts 196 Accounting Cycle Review Problem (Chapters 1-6) Self-Test Questions for Review Practical Review Problem How Are Computers Used by Accountants? 202 7 THE SALES JOURNAL AND ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER 205 The Accounts Receivable Subsidiary Ledger The Sales Returns and Allowances Account Recording Other Transactions 220 Answer to Practical Review Problem Discussion Questions Exercises Problem Set A Problenm Set B SUBSIDIARY LEDGER Answers to SelfTest Questions Internal Control 8 THE PURCHASES JOURNAL AND ACCOUNTS PAYABLE The Purchases Journal 243 The Accounts Payable Subsidiary Ledger Self-Test Questions for Review Exercises 263 Problem Set A Practical Review Problem Problem Set B The Purchases Returns and Allowances Account Recording Other Transactions Chapter Review 256 Glossary 257 Discussion Questions Answer to Practical Review Problem Clossary The Cash Receipts Journal Exercises 297 Answers to Self-Test Questions 271 Discussion Questions THE CASH RECEIPTS AND CASH PAYMENTS JOURNALS Problem Set A 298 Self-Test Questions for Review Practical Review Problem 294 Problem Set B 303 Posting from the Cash Receipts Journal to the General Ledger Posting to the Accounts Receivable Subsidiary Ledger 280 The Cash Payments Journal 283 Posting from the Cash Payments Journal to the General ILedger Posting to the Accounts Payable Subsidiary Ledger 290 Chapter Review 293 Answer to Practical Review Problem Answers to Self-Test Questions Special Journals Review Problem (Chapters 7-9) 308 10 CASH, PETTY CASH, AND THE CHANGE FUND Cash Receipts and Deposits Bank Trans actions The Petty Cash System The Change Fund Chapter Review Glossary Exercises 338 Practical Review Problem Self-Test Questions for Review APPENDIX B: Payroll Problem Set A 340 Problem Set B 345 Answer to Practical Review Problem Discussion Questions Review of Accounts 350 Answers to Self-Test Questions Calculating the Gross Payroll Calculating Net Pay Employer's Payroll Taxes Problems 357 MICROSTUDY + OPERATING INSTRUCTIONS

📖 Contenu

Part One - Market Fundamentals and Organization Introduction The Debt Market The Stock Market: An Overview The Primary Market and Investment Banking Sources of Investment Information The Security Market: Regulation and Taxation - Investing in Debt Instruments Part Two Bond Portfolio Management Bond Pricing Principles Investing in Equities Part Three Preferred and Common Stock Valuation Economic Analysis and the Stock Market Industry Analysis Company Analysis Portfolio Management Efficient Markets and the Capital Asset Pricing Model Diversification and Portfolio Formnation Investment Companies and Performance Evaluation The Market Price of Risk Part Four Part Five Financial Derivatives and Risk Management The Futures Market The Options Market The Swap Market Financial Engineering

📖 Contenu

Accounting: the language of business Recording changes in financial position Measuring business income Completion of the accounting cycle Accounting for merchandising activities; introduction to financial statments analysis Accounting system, internal control, and audits Cassh and accounts receivable Inventories and the cost of goods sold Plant and equipment; deprecitation Liabilities: current and long-term Ownership equity: sole proprietorship, partnerships and corporation Corporations: A closer look Measuring cash flows Analysis and interpretation of financial statements Accounting concepts, professional jugment, and ethical conduct Appendix A: More about periodic inventory systems Appendix B: Applications of present value Appendix C: Investisments for purposes of control Appendix D: International accounting and foreign currency transactions Appendix E: Income texas and business decisions

📖 Contenu

Accounting: the language of business Recording changes in financial position Measuring business income Completion of the accounting cycle Accounting for merchandising activities; introduction to financial statments analysis Accounting system, internal control, and audits Cassh and accounts receivable Inventories and the cost of goods sold Plant and equipment; deprecitation Liabilities: current and long-term Ownership equity: sole proprietorship, partnerships and corporation Corporations: A closer look Measuring cash flows Analysis and interpretation of financial statements Accounting concepts, professional jugment, and ethical conduct Appendix A: More about periodic inventory systems Appendix B: Applications of present value Appendix C: Investisments for purposes of control Appendix D: International accounting and foreign currency transactions Appendix E: Income texas and business decisions

📖 Contenu

657.3 MEI STU C3 Accounting: the language of business Recording changes in financial position Measuring business income Completion of the accounting cycle Accounting for merchandising activities; introduction to financial statments analysis Accounting system, internal control, and audits Cassh and accounts receivable Inventories and the cost of goods sold Plant and equipment; deprecitation Liabilities: current and long-term Ownership equity: sole proprietorship, partnerships and corporation Corporations: A closer look Measuring cash flows Analysis and interpretation of financial statements Accounting concepts, professional jugment, and ethical conduct Appendix A: More about periodic inventory systems Appendix B: Applications of present value Appendix C: Investisments for purposes of control Appendix D: International accounting and foreign currency transactions Appendix E: Income texas and business decisions

📖 Contenu

657.3 MEI STU C4 Accounting: the language of business Recording changes in financial position Measuring business income Completion of the accounting cycle Accounting for merchandising activities; introduction to financial statments analysis Accounting system, internal control, and audits Cassh and accounts receivable Inventories and the cost of goods sold Plant and equipment; deprecitation Liabilities: current and long-term Ownership equity: sole proprietorship, partnerships and corporation Corporations: A closer look Measuring cash flows Analysis and interpretation of financial statements Accounting concepts, professional jugment, and ethical conduct Appendix A: More about periodic inventory systems Appendix B: Applications of present value Appendix C: Investisments for purposes of control Appendix D: International accounting and foreign currency transactions Appendix E: Income texas and business decisions