Survey of Accounting

Dr. Carl S. Warren is professor emeritus of accounting at the University of Georgia, Athens. For more than 25 years, Dr. Warren has taught all levels of accounting courses with a primary focus on introductory of accounting and auditing. Dr. Warren has taught classes at the University of Iowa, Michigan State University and the University of Chicago. He received his Ph.D. from Michigan State University and his B.A.A. and M.A. from the University of Iowa. During his career, Dr. Warren published numerous articles in professional journals, including The Accounting Review, Journal of Accounting Research, Journal of Accountancy, The CPA Journal and Auditing: A Journal of Practice and Theory. Dr. Warren’s outside interests include handball, backpacking, skiing, hiking, fly-fishing and golf. He also spends as much time as possible visiting with his five grandchildren (two sets of twins). Dr. Warren resides in Bozeman, Montana.

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.