Accounting: What the Numbers Mean

Accounting has become known as the language of business. This new edition is written to meet the needs of those students who will not be accountants but who do need to understand accounting to learn the key language that embarks us in the business world. Marshall, the leading text in the Survey market, takes readers through the basics: what accounting information is, what it means, and how it is used. The authors help students succeed through clear and concise writing, a conceptual focus and unparalleled technology support. In using this text, students examine financial statements and discover what they do and do not communicate. This enables them to gain the crucial decision-making and problem-solving skills they need in order to succeed in a professional environment.

1. Accounting—Present and Past

Part 1 Financial Accounting

2. Financial Statements and Accounting Concepts/Principles

3. Fundamental Interpretations Made From Financial Statement Data

4. The Bookkeeping Process and Transaction Analysis

5. Accounting for and Presentation of Current Assets

6. Accounting for and Presentation of Property, Plant and Equipment, and other Noncurrent Assets

7. Accounting for and Presentation of Liabilities

8. Accounting for and Presentation of Stockholders’ Equity

9. The Income Statement and the Statement of Cash Flows

10. Corporate Governance, Notes to the Financial Statements and Other Disclosures

11. Financial Statement Analysis

Part 2 Managerial Accounting

12. Managerial Accounting and Cost-Volume-Profit Analysis

13. Cost Accounting and Reporting

14. Cost Planning

15. Cost Control

16. Costs for Decision Making

Epilogue: Accounting—The Future

Appendix: Excerpts from 2008 Campbell Soup Company Annual Report

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