tailieunhanh - Ebook Accounting - What the numbers mean (10th edition): Part 2

(BQ) Part 2 book "Accounting - What the numbers mean" has contents: Corporate governance, notes to the financial statements, and other disclosures; financial statement analysis; managerial accounting and cost–volume–profit relationships; cost accounting and reporting, cost planning, costs for decision making,.and other contents. | 10 Corporate Governance, Notes to the Financial Statements, and Other Disclosures The principal objectives of this chapter are to help you understand the issues of corporate governance and to enable you to make sense of the notes and other financial information found in most corporate annual reports. A brief discussion of several recent corporate governance developments is provided to give you a sense of the current regulatory environment and to help establish the background necessary for your study of the notes. The role of the Public Company Accounting Oversight Board (PCAOB) as the watchdog of the accounting and auditing profession is examined in the context of financial reporting. Yet despite the heightened awareness of corporate governance issues in recent years, a wide variety of financial reporting misstatements continue to escape the attention of independent auditors; some of the reasons for these misstatements will be explored. Because of the complexities related to financial reporting and because of the number of alternative generally accepted accounting principles that can be used, notes to the financial statements are included as an integral part of the financial statements. As explained in Chapter 2, the full disclosure concept means that companies are required to report all necessary information to prevent a reasonably astute user of the financial statements from being misled. The notes, or financial review, are referred to on each page of the individual financial statements and are presented immediately following the financial statements. In the Campbell Soup Company 2011 annual report in the appendix, the notes to the consolidated financial statements are on pages 715–750. At first glance the notes to the financial statements can appear quite intimidating because they frequently require more pages than the financial statements themselves, contain a great deal of detailed information, and include much financial management terminology. However, the .

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• Corporate governance
• The financial statements
• Financial statement analysis
• Managerial accounting
• Cost accounting
• Cost planning
• Cost management
• Cost systems
• Lecture Cost management
• Operational performance measurement
• Product life cycle
• Cost volume profit
• Short term profit planning
• Strategic performance measurement
• Lecture Accounting
• Cost analysis
• What the numbers mean
• Standard costs
• Cost analysis for planning
• Management control systems
• Master budget
• Fundamentals of cost accounting
• Cost management systems
• Accounting information
• Accounting standards
• Cost classifications
• Budgeting processc
• Cost planning in accident insurance
• Insurance companies
• Accident insurance
• Commission costs
• Process planning
• Cost estimation
• Work study
• Improving plant layout
• Work measurement
• Rating factor
• Food service management
• Planning for profit
• Food cost control
• Beverage cost control
• Cost control
• foodservice management
• Standard data
• Materials available
• Methods of estimates
• Estimating procedure
• Survey of accounting
• Lecture Survey of accounting
• Accounting for cash
• Accounting cycle
• Advantages of budgeting
• Sales budget
• Project management
• Information technology project management
• Information technology project
• Project cost management
• Resource planning
• Cost estimating
• Cost volume profit analysis
• Cost behavior
• Measuring cost behavior
• Accounting principles
• Fundamental accounting principles
• Lecture Fundamental accounting principles
• Profit relationships
• Costs for decision making