Overview

Intermediate Accounting: Management Decisions and Financial Accounting Reports is the first text on the market that is brief enough to be used in the emerging one-semester intermediate accounting course. Baginski and Hassell teach students what they will need to know as managers: how business decisions affect financial statements.

Full Product Details

Author:   Stephen Baginski ,  John M. Hassell
Publisher:   Cengage Learning, Inc
Imprint:   South-Western
Edition:   2nd Revised edition
Dimensions:   Width: 21.80cm , Height: 2.80cm , Length: 27.70cm
Weight:   1.498kg
ISBN:  

9780324304138

ISBN 10:   0324304137
Pages:   672
Publication Date:   13 May 2004
Audience:   College/higher education ,  Tertiary & Higher Education
Format:   Hardback
Publisher's Status:   Out of Print
Availability:   In Print  
Limited stock is available. It will be ordered for you and shipped pending supplier's limited stock.

Table of Contents

SECTION I: FROM DECISIONS TO FINANCIAL STATEMENTS - REVIEW OF BASIC CONCEPTS. 1. Managerial Decisions and Financial Statements. Module A. Financial Statements and External Decision Making. SECTION II: HOW FINANCING DECISIONS ARE REFLECTED IN FINANCIAL STATEMENTS. 2. Financing Decisions - Introduction and Equity Decisions. 3. Financing Decisions - Debt. 4. Financing Decisions - Leasing. 5. Financing Decisions - Reducing Outstanding Equity and Debt. Module B. The External User's Assessment of Management's Debt and Equity Financing Activities. SECTION III: HOW INVESTING DECISIONS ARE REFLECTED IN FINANCIAL STATEMENTS. 6. Investment Decisions - Investing in Productive Assets. 7. Investment Decisions - Investing in Other Firms' Debt. 8. Investment Decisions - Investing in Other Firms' Equity Securities . Module C. The External User's Assessment of Management's Investing Activities. SECTION IV: HOW OPERATING DECISIONS ARE REFLECTED IN FINANCIAL STATEMENTS. 9. Preparing for Sales - Building Up Inventory and Establishing Credit Policy. 10. Operating Activities - Revenue and Expense Recognition. 11. Taxes. 12. Special Compensation Arrangements. Module D. The External User's Assessment of Management's Operating Decisions. Module E. Valuation and Risk Assessment Using Accrual Accounting Information. Appendix A:Comprehensive Review Problem: Reviewing Transactions and Preparing Financial Statements. Appendix B: The Time Value of Money--A Review. Appendix C: Southwest Airlines Co.1998 Annual Report. Appendix D: TCBY 1998 Annual Report.

Reviews

I like the writing style. It is clear, straightforward, and easy to understand.... The text is organized around business decisions. It begins with a discussion of the financing decisions a company makes, then discusses how management invests the funds received from the financing decisions. Finally, it discusses operating decisions. In contrast, most traditional accounting textbooks are organized around the balance sheet-asset accounting and revenue recognition are covered first, followed by accounting for long-term debt and then equity. Thus, in many ways, the text is organized more logically than traditional accounting textbooks.

I like the concise writing style. The authors include a great deal of material in a minimum amount of space....The content appears to be logically organized. I am looking forward to teaching the material in the order presented in this textbook. I like the writing style. It is clear, straightforward, and easy to understand.... The text is organized around business decisions. It begins with a discussion of the financing decisions a company makes, then discusses how management invests the funds received from the financing decisions. Finally, it discusses operating decisions. In contrast, most traditional accounting textbooks are organized around the balance sheet-asset accounting and revenue recognition are covered first, followed by accounting for long-term debt and then equity. Thus, in many ways, the text is organized more logically than traditional accounting textbooks.

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