Principles of Accounting 12th Edition


Download Principles of Accounting 12th Edition written by Belverd E. Needles, Marian Powers, Susan V. Crosson in PDF format. This book is under the category Accounting and bearing the isbn/isbn13 number 113362698X/9781133626985. You may reffer the table below for additional details of the book.

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Needles/Powers/Crosson Principles Of Accounting 12th edition (PDF) is continuously evolving to meet the needs of today’s student needs. This 12th edition’s new structure is based on research with college students about the best way to deliver content in this course! The chapters in Needles/Powers/Crosson have been organized into the 3 Section Approach; which helps you more easily digest the content.

The 1st section is Concepts and focuses on the overarching accounting concepts that require consistent reiteration throughout the course. With a clear understanding of the concepts; you are then ready to experience the 2nd section; Accounting Applications. Here you practice the application of accounting procedures with features like “Apply It” and a new transaction analysis model; which clearly illustrates how transactions are the result of business decisions and recorded in a way to show their effects on the financial statements. Finally; you use section 3; Business Applications. This section illustrates how the concepts and procedures are used to make business decisions. Real world and company examples are used throughout the chapter to show college students the relevance of the material. This logical progression through the material is further supported in the online environment in CengageNOW (sold separately) with the Tri-Level Problem. This problem mirrors the 3 Section Approach and connects the sections to facilitate a more complete understanding. These substantial changes will make you a more efficient learner and are designed to prepare you for a business world increasingly complicated by ethical issues; globalization.

Additional information


Belverd E. Needles, Marian Powers, Susan V. Crosson


Cengage Learning; 12th edition (December 12; 2012)




1216 pages









Table of contents

Table of contents :
1. Accounting Principles and the Financial Statements.
2. Analyzing and Recording Business Transactions.
3. Adjusting the Accounts.
4. Completing the Accounting Cycle.
5. Foundations of Financial Reporting and the Classified Balance Sheet.
6. Accounting for Merchandising Operations.
Supplement to Chapter 6. Special Purpose Journals.
7. Inventories.
8. Cash and Internal Control.
9. Receivables.
10. Long-Term Assets.
11. Current Liabilities and Fair Value Accounting.
12. Accounting for Partnerships.
13. Accounting for Corporations.
14. Long-Term Liabilities.
15. The Statement of Cash Flows.
Supplement to Chapter 15. The Direct Method of Preparing the Statement of Cash Flows.
16. Financial Statement Analysis.
Supplement to Chapter 16. How to Read an Annual Report.
17. Managerial Accounting and Cost Concepts.
18. Costing Systems: Job Order Costing.
19. Costing Systems: Process Costing.
20. Value-Based Systems: Activity-Based-Costing and Lean Accounting.
21. Cost-Volume-Profit Analysis.
22. The Budgeting Process.
23. Flexible Budgets and Performance Analysis.
24. Standard Costing and Variance Analysis.
25. Short-Run Decision Analysis and Capital Budgeting.
Appendix A. Investments.
Appendix B. Present Value Tables.

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