Part One: Financial Accounting1.The Nature and Purpose of Accounting2.Basic Accounting Concepts: The Balance Sheet3.Basic Accounting Concepts: The Income Statement4.Accounting Records and Systems5.Revenue and Monetary Assets6.Cost of Sales and Inventories7.Long-Lived Nonmonetary Assets and Their Amortization8.Sources of Capital: Debt9.Sources of Capital: Owners' Equity10.Other Items That Affect Net Income and Owners' Equity11.The Statement of Cash Flows12.Acquisitions and Consolidated Statements13.Financial Statement Analysis14.Understanding Financial StatementsPart Two: Management Accounting15.The Nature of Management Accounting16.The Behavior of Costs17.Full Costs and Their Uses18.Additional Aspects of Product Costing Systems19.Standard Costs, Variable Costing Systems, Quality Costs, and Joint Costs20.Production Cost Variance Analyses21.Other Variance Analysis22.Control: The Management Control Environment23.Control: The Management Control Process24.Strategic Planning and Budgeting25.Reporting and Evaluation26.Short-Run Alternative Choice Decisions27.Longer-Run Decisions: Capital Budgeting28.Management Accounting System Design
The late Robert N. Anthony was Ross Graham Walker Professor of Management Control Emeritus at Harvard Business School. David Hawkins has been a member of the Harvard Business School faculty since 1962. Currently, he is the Lovett-Learned Professor of Business Administration. Kenneth A. Merchant is the current holder of the Deloitte and Touche LLP Chair of Accountancy at the University of Southern California. He teaches in USC's executive, masters, and undergraduate programs.