Accounting (5th Edition) (5th Edition)

Author: Walter T. Harrison Jr
Publisher:
Publish Date: 2003-02-01
Features: This textbook is co-authored by renowned American accounting scholars Charles T. Horngren and others. It is divided into two main parts: corporate financial accounting and management accounting. The financial accounting section begins with an introduction to basic accounting knowledge and gradually delves deeper, offering both comprehensiveness and conciseness. This makes it easy for accounting beginners to establish a comprehensive understanding of financial accounting, providing a solid foundation for advanced studies. The management accounting section, based on an overview, introduces key internal management topics such as job-order costing, process costing, cost-volume-profit analysis, master budget and responsibility accounting, flexible budget and standard costing, cost management methods, as well as special operating decisions and capital budgeting.
This textbook, co-authored by renowned American accounting scholars Charles T. Horngren and others, is divided into two main parts: corporate financial accounting and management accounting. The financial accounting section begins with an introduction to basic accounting knowledge and gradually delves deeper, offering both comprehensiveness and conciseness. This makes it easy for accounting beginners to establish a comprehensive understanding of financial accounting, providing a solid foundation for advanced studies. The management accounting section, based on an overview, introduces key internal management topics such as job-order costing, process costing, cost-volume-profit analysis, master budget and responsibility accounting, flexible budget and standard costing, cost management methods, as well as special operating decisions and capital budgeting.
The 5th edition retains the features of previous editions, such as a strong emphasis on case-based teaching and the ease of understanding examples provided by the authors. Additionally, in line with economic and social trends, the 5th edition incorporates information related to e-commerce, the internet, and includes more cases involving high-tech and internet companies. This textbook can be used as a teaching material for MBA students in universities and colleges, or as a primary textbook for accounting majors studying the principles of accounting.