The accounting process consists of registering the different economic operations, in order to know where the company has obtained everything it owns, what it has invested in and how much it has left. The information obtained will help to establish the strategies that are required, this with the purpose of improving the economic performance.
Companies know that they must have an accounting system to properly maintain the accounting parameters, this in order to function properly and comply with the established guidelines.
These are some of the reasons why accounting books are very helpful, they contain updated information about the different accounting processes and case studies that help to understand in a simple way each of the procedures. We want to help you have information provided by professional experts in the field, so we have selected several books of accounting fully updated that will allow you to know more about this topic.
Below we present you more than 20 books on accounting in PDF format , which we are sure contain all the information you are interested in knowing about accounting processes.
GAAP, was intended for a first course in introductory financial accounting. It focuses on core introductory financial accounting topics that match pre-requisite requirements for students advancing to intermediate financial accounting. A corporate approach is utilized versus beginning with a sole proprietor Intermediate Financial Accounting Volume 2. Intermediate Financial Accounting Volume 2. Intermediate Financial Accounting Volume 2 developed in collaboration by Athabasca University and Lyryx, is intended for the second of two in Intermediate Financial Accounting courses.
It presumes that students have already completed the Introductory Financial Accounting, and the first Intermediate Financing Accounting course. The textbook reflects Both of these help managers accomplish decision making. Budgets are the financial plans of a company. They identify the sources or inflows of economic resources, and the uses or outflows of economic resources of a company.
Recall from financial accounting that assets are economic resources that provide future benefits. Budgets identify where assets will come from and where they will be used.
Another Management Function: Controlling The controlling function is achieved through measuring performance, comparing the actual performance with budgets, and taking action when needed. Managers use different approaches to analyze performance, a number of which are covered in this text.
Both the performance of managers and the performance of a segment, product, or other unit of company are measured. To illustrate, suppose the Jacksonville Jaguars make it to the Super Bowl this season. To do so, they must perform well. In the case of football, performing well equates to winning football games. Determining who performed well is a bit more challenging.
Or was it the team itself? If we credit the coach, we are evaluating the manager. If we credit the team, we are evaluating the team as a whole.
The same concepts apply to most business operations. We can evaluate managers or the company segments for which they are responsible. What action might be taken as a result of exemplary performance? The coach may be offered an extended contract.
For a poor performance a number of lost football games , the head coach may be fired. In these two cases, the manager, i. Is it really the coach who wins or loses the games, or is the performance of the entire team responsible? The key is to be sure you know what you are evaluating controlling —the manager, or the department, segment, or unit for which the manager is responsible.
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