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Accounting for Managers (William H. Webster) -- McGraw-Hill 238 pages in PDF.
Plus one free issue of Business Week Magazine (English) 2006-May-22
1. How to Speak Accounting 1
The Three Questions 1
Visualize to Understand 2
The Accounting System 5
Accounting from the Bottom Up 6
Double Entry 7
Bookkeeping and Accounting 12
Financial Statements 15
Accounting Principles 16
The Fundamental Equations of Accounting 18
The Advantages of an Accounting System 20
A Few Important Details 20
Manager’s Checklist for Chapter 1 24
2. Concepts and Principles, Checks and Balances 26
Closing the GAAP 28
Zen Accounting 36
Checks and Balances 37
Audits 40
Manager’s Checklist for Chapter 244
3. Financial Statements 45
The Lemonade Stand 45
Load, Wash, Rinse, Spin, Dry 47
Past as Prologue 49
The Income Statement 50
Statement of Cash Flows 53
The Balance Sheet 57
A Delicate Balance: The Adjusting Entries 59
Manager’s Checklist for Chapter 3 63
4. Financial Ratios 64
What Measures Performance? 64
Liquidity Ratios 69
Activity Ratios 70
Debt Ratios 74
Profitability Ratios 75
Putting It All Together 78
Manager’s Checklist for Chapter 4 82
5. Management Accounting 83
Management Accounting—for the Future 84
Cost/Volume/Profit Analysis 89
Manager’s Checklist for Chapter 5 101
6. Management Cost Accounting 102
Cost Behavior, Inventory, and Overhead 102
General Widget Company 112
Manager’s Checklist for Chapter 6 122
7. Cost Accounting in Action 123
Why the Fuss? 123
Job-Order and Process Costing Systems 125
As Complex as ABC 132
Standard Costing 139
Static and Flexible Budgeting 143
Manager’s Checklist for Chapter 7 144
8. Other Management Accounting Systems 146
They Want It, but They Don’t Want It—Yet
They Still Need It 146
Balanced Scorecard 150
Hybrid Costing 156
Just-in-Time Inventory 156
Operation Costing Systems 159
Environmental/Full Cost Accounting 160
Target Costing 164
Transfer Pricing 166
Manager’s Checklist for Chapter 8 168
vi Contents
9. Taxation 170
The Principal Taxes 173
Corporate Income and Deduction Tax Issues 178
Alternative Minimum Tax (AMT) 185
Tax Credits 185
Tax Practice 186
Manager’s Checklist for Chapter 9 188
10. Advanced Fraud 189
Fraud—Here, There, and Everywhere 190
Sarbanes-Oxley Act 192
Employment Trust Fund Fraud 193
External Fraud 196
Beginning Finance 199
Manager’s Checklist for Chapter 10 202
11. Where Will All This New Knowledge Take You? 203
A Story 206
Key Concepts 208
Manager’s Checklist for Chapter 11 209
Appendix: Resources, Accounting for Managers 211
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