Survey of Accounting – Carl S. Warren – 5th Edition


Survey of Accounting, Fifth Edition, is designed for a one-term introductory accounting course. It provides an overview of the basic topics in financial and managerial accounting, without the extraneous accounting principles topics that must be skipped or otherwise modified to fit into a one-term course.

Written for students who have no prior knowledge of accounting, this text emphasizes how managers, investors, and other business stakeholders use accounting reports.

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  • 1. The Role of Accounting in Business.
    2. Basic Accounting Concepts.
    3. Accrual Accounting Concepts.
    4. Accounting for Merchandising Businesses.
    5. Sarbanes-Oxley, Internal Control, and Cash.
    6. Receivables and Inventories.
    7. Fixed Assets and Intangible Assets.
    8. Liabilities and Stockholders' Equity.
    9. Financial Statement Analysis.
    10. Accounting Systems for Manufacturing Businesses.
    11. Cost Behavior and Cost-Volume-Profit Analysis.
    12. Differential Analysis and Product Pricing.
    13. Budgeting and Standard Cost Systems.
    14. Performance Evaluation for Decentralized Operations.
    15. Capital Investment Analysis.

    Appendix A.Double-Entry Accounting Systems.
    Appendix B. Process Cost Systems.
  • Citation

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