TY - BOOK AU - Needles, Belverd E AU - AU - TI - Financial and managerial accounting. SN - 9781133940630 AV - HF6535.N33 PY - 2014/// CY - London PB - South-Western KW - Accounting. KW - Managerial accounting. KW - Sole proprietorship--Accounting N1 - Includes index; Contents: Uses of accounting information and the financial statements -- Measurement concepts -- Measuring business income - Accounting systems - - Foundations of financial reporting and the classified balance sheet -- Accounting for merchandising operations -- Inventories -- Cash and internal control -- Receivables -- Long-term assets -- Current liabilities and fair value accounting -- Long-term assets -- Long-term liabilities -- Stockholders' equity -- The statement of cash flows -- Financial statement analysis -- Managerial accounting and cost concepts -- Costing systems -- Value-based systems -- Cost-volume-profit analysis -- The budgeting process -- Flexible budgets and performance analysis -- Standard costing and variance analysis -- Short-run decision analysis -- Capital investment analysis -- Quality management and measurement -- ER -