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TWELFTH EDITION
Williams
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Haka
Bettner
Meigs
Chapter
ACCOUNTING:
Information for Decision Making
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Economic activities
Accounting links decision makers with economic activities and with the results of their decisions.
Decision makers
Accounting
information
Actions (decisions)
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Financial
Tax
Managerial
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Information System
Cost & Revenue Determination Job costing Process costing ABC Sales Assets & Liabilities Plant and equipment Loans & equity Receivables, payables & cash Cash Flows From operations From financing From investing
Information Users Investors Creditors Managers Owners Customers Employees Regulatory agencies -SEC -IRS -EPA
Decision Support CVP analysis Performance evaluation Incremental analysis Budgeting Capital allocation Earnings per share Ratio analysis
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Car
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Cash Flow Prospects Investors Creditors Return on Periodic Periodic Investment dividends interest Sale of Repayment of Return of ownership at a loan at a Investment future date future date
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(Specific)
Information about economic resources, claims to resources, and changes in resources and claims.
Information useful in assessing amount, timing and uncertainty of future cash flows.
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Financial Statements
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Based on General Purpose Assumption Results from Inexact and Approximate Measures
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Historical in Nature
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Information about decision-making authority, for decision-making support, and for evaluating and rewarding decision-making performance.
Information useful in assessing both the past performance and future directions of the enterprise and information from external and internal sources.
Information useful to help the enterprise achieve its goal, objectives and mission.
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CPA
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The McGraw-Hill Companies, Inc., 2002
End of Chapter 1
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