Accounting Principles

• Hardcover book by Philip E. Fess and C. Rollin Niswonger
• Over 985 pages
• Copyright © 1981 by South-Western Publishing Co.

Summary of Contents includes:

" Introduction
Part 1: Basic Structure of Accounting
Chapter 1: Accounting Principles and Practices
Chapter 2: The Accounting Cycle
Chapter 3: Completion of The Accounting Cycle

Part 2: Accounting for a Merchandise Enterprise
Chapter 4: Accounting for Merchandise and Cash Transactions
Chapter 5: Periodic Reporting
Practice Set 1

Part 3: Receivables, Payables, Deferrals, and Accruals
Chapter 6: Receivables and Payables
Chapter 7: Deferrals and Accruals

Part 4: Inventories, Plant Assets, and Intangible Assets
Chapter 8: Merchandise Inventory
Chapter 9: Plant Assets and Intangible Assets

Part 5: Accounting Systems
Chapter 10: Systems and Controls
Chapter 11: Payroll Systems
Practice Set 2
Chapter 12: Accounting Systems Design and Automated Data Processing

Part 6: Accounting for a Merchandise Enterprise
Chapter 13: Concepts and Principles

Part 7: Partnerships
Chapter 14: Formation, Income Division, and Liquidation

Part 8: Corporations
Chapter 15: Organization and Operation
Chapter 16: Stockholders' Equity, Earnings, and Dividends
Chapter 17: Long-Term Liabilities and Investments

Part 9: Control Accounting
Chapter 18: Departments and Branches
Practice Set 3
Chapter 19: Manufacturing and Job Order Cost Systems
Chapter 20: Process Cost Systems
Practice Set 4
Chapter 21: Budgetary Control and Standard Cost Systems

Part 10: Decision Making
Chapter 22: Cost and Revenue Concepts for Management
Chapter 23: Management Reports and Special Analyses
Chapter 24: Income Taxes and Their Effect on Business Decisions

Part 11: Additional Statements and Analyses
Chapter 25: Statement of Changes in Financial Position
Chapter 26: Consolidated Statements and Other Reports
Chapter 27: Financial Statement Analysis
Chapter 28: Accounting for Individuals and Not-for-Profit Organizations

Part 12: Appendixes
Appendix A: Glossary
Appendix B: Series B Problems
Appendix C: Answers to Self-Examination Questions
Appendix D: Present Value
Appendix E: Specimen Corporation Statements
Index

" This is a well used book only in fair condition.
The cover is worn with edgewear and some drawing on the front.
The side edges of the pages are dirty, mostly visible from the side view.
There is one section of the book which was opened too wide and caused some binding damage, but no individual loose or missing pages.
No torn or ripped pages.
There are several pages with highlighting, underlining, and markings in the margins.

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