Description
Book SynopsisCharles T. Horngren was the Edmund W. Littlefield Professorof Accounting, emeritus, at Stanford University. A graduate of MarquetteUniversity, he received his MBA from Harvard University and his PhD from theUniversity of Chicago. He also received honorary doctorates from Marquette Universityand DePaul University. A certified public accountant, Horngren served on theAccounting Principles Board, the Financial Accounting Standards Board AdvisoryCouncil, and the Council of the American Institute of Certified PublicAccountants and served as a trustee of the Financial Accounting Foundation,which oversees the Financial Accounting Standards Board and the GovernmentAccounting Standards Board. He is a member of the Accounting Hall of Fame.Horngren served the American Accounting Association as its president and asdirector of research. He received the association's first annual Outstanding AccountingEducator Award. He also received its Lifetime Contribution to ManagementAccount
Table of Contents
I. FOCUS ON DECISION MAKING
- Managerial Accounting, the Business Organization, and Professional Ethics
- Introduction to Cost Behavior and Cost-Volume Relationships
- Measurement of Cost Behavior
- Cost Management Systems and Activity-Based Costing
- Relevant Information for Decision Making with a Focus on Pricing Decisions
- Relevant Information for Decision Making with a Focus on Operational Decisions
II. ACCOUNTING FOR PLANNING AND CONTROL
- Introduction to Budgets and Preparing the Master Budget
- Flexible Budgets and Variance Analysis
- Management Control Systems and Responsibility Accounting
- Management Control in Decentralized Organizations
III. CAPITAL BUDGETING
- Capital Budgeting
IV. PRODUCT COSTING
- Cost Allocation
- Accounting for Overhead Costs
- Job-Costing and Process-Costing Systems
V. BASIC FINANCIAL ACCOUNTING
- Basic Accounting: Concepts, Techniques, and Conventions
- Understanding Corporate Annual Reports: Basic Financial Statements
- Understanding and Analyzing Consolidated Financial Statements
