Cornerstones of Financial and Managerial Accounting, Current Trends Update / Edition 1

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Overview


CORNERSTONES OF FINANCIAL & MANAGERIAL ACCOUNTING gives students a strong foundation of core financial accounting concepts in an efficient and relevant way. The unique Cornerstones pedagogy is at the heart of this text, providing consistent step-by-step examples to help students solve fundamental problems. The Current Trends Update edition addresses the latest changes in accounting, with revisions to the conceptual framework of accounting, Codification, fair value, and International Financial Reporting Standards (IFRS). Each book is now packaged with a password to help you access 250 step-by-step Cornerstone Videos to help you solve problems. Cornerstones is a breakthrough for accounting, promising better results in the classroom as students leave the course with a richer understanding of the business environment.
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Product Details

  • ISBN-13: 9780538751292
  • Publisher: Cengage Learning
  • Publication date: 6/15/2009
  • Series: Available Titles CengageNOW Series
  • Edition description: Older Edition
  • Edition number: 1
  • Pages: 1372
  • Product dimensions: 9.30 (w) x 11.00 (h) x 1.90 (d)

Meet the Author


Jay Rich is a Professor of Accounting at Illinois State University. He received his B.S., M.S., and Ph.D. from the University of Illinois. Prior to entering the Ph.D. program, he worked as an auditor at Price Waterhouse & Co. in Chicago and earned his C.P.A. in 1985. He has published articles in The Accounting Review, Auditing: A Journal of Practice & Theory, Accounting Horizons, Organizational Behavior and Human Decision Processes, Accounting Organizations and Society, and others. He has also served on the editorial board of Auditing: A Journal of Practice & Theory and Current Issues in Auditing. Dr. Rich has received both the Outstanding Dissertation Award and Notable Contribution to the Literature Award from the Audit Section of the American Accounting Association. His primary teaching interest is financial accounting and he has taught numerous courses at the undergraduate, masters, and doctoral levels. His outside interests include his family, travel, reading, and watching sports, but he spends most of his free time driving his children to various activities. He also repeatedly develops plans to exercise and diet at some point in the future. By all accounts, he is a master at grilling meat, a mediocre skier, and a shameful golfer.

Jefferson P. Jones is the PricewaterhouseCoopers Associate Professor of Accounting in the School of Accountancy at Auburn University. He received his Bachelor's in Accounting and Master of Accountancy degrees from Auburn University and his Ph.D. from Florida State University. His research interests focus on financial accounting, specifically investigating the quality of reported accounting information. He has published articles in numerous journals, including ADVANCES IN ACCOUNTING, REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING, ISSUES IN ACCOUNTING EDUCATION, INTERNATIONAL JOURNAL OF FORECASTING, and THE CPA JOURNAL. Professor Jones has received numerous teaching awards, including the Outstanding Master of Accountancy Professor Award; the Beta Alpha Psi Outstanding Teaching Award (six times); the Auburn University College of Business McCartney Teaching Award; and the Auburn University School of Accountancy Teaching Award. In addition, he has made numerous presentations around the country on research and pedagogical issues. He holds a CPA certificate in the state of Alabama (inactive) and is a member of the American Accounting Association, the American Institute of Certified Public Accountants (AICPA), and the Alabama Society of CPAs (ASCPA). He has had public accounting experience as an auditor for Deloitte & Touche. Professor Jones is also a coauthor of Cornerstones of Financial Accounting. He is married, has two children, and enjoys playing golf and watching college football.

Maryanne M. Mowen is Associate Professor Emerita of Accounting at Oklahoma State University. She currently teaches online classes in cost and management accounting for Oklahoma State University. She received her Ph.D. from Arizona State University. She brings an interdisciplinary perspective to teaching and writing in cost and management accounting, with degrees in history and economics. She has taught classes in ethics and the impact of the Sarbanes-Oxley Act on accountants. Her scholarly research is in the areas of management accounting, behavioral decision theory, and compliance with the Sarbanes-Oxley Act. She has published articles in journals such as Decision Science, The Journal of Economics and Psychology, and The Journal of Management Accounting Research. Dr. Mowen has served as a consultant to mid-sized and Fortune 100 companies and works with corporate controllers on management accounting issues. She is a member of the Northern New Mexico chapter of SCORE and serves as a counselor, assisting small and start-up businesses. Outside the classroom, she enjoys hiking, traveling, reading mysteries, and working crossword puzzles.

Don R. Hansen is Arthur Andersen Professor of Accounting and a Regents Service Professor at Oklahoma State University. He received his Ph.D. from the University of Arizona in 1977. He has an undergraduate degree in mathematics from Brigham Young University. His research interests include activity-based costing and mathematical modeling. He has published articles in both accounting and engineering journals including The Accounting Review, The Journal of Management Accounting Research, Accounting Horizons, and IIE Transactions. He has served on the editorial board of The Accounting Review. His outside interests include family, church activities, reading, movies, and watching sports.

Dr. Dan L. Heitger is the Deloitte Professor of Accounting and Co-Director of the Center for Business Excellence at Miami University. He received his Ph.D. from Michigan State University and his undergraduate degree in accounting from Indiana University. He actively works with executives and students of all levels in developing and teaching courses in managerial accounting, business sustainability, risk management, stakeholder management, governance, and business reporting. He co-founded an organization that provides executive education for large international organizations. His interactions with business professionals, through executive education and the Center, allow him to bring a current and real-world perspective to his writing. His published research focuses on managerial accounting and risk management issues and has appeared in HARVARD BUSINESS REVIEW, BEHAVIORAL RESEARCH IN ACCOUNTING, ACCOUNTING HORIZONS, ISSUES IN ACCOUNTING EDUCATION, JOURNAL OF ACCOUNTANCY, and MANAGEMENT ACCOUNTING QUARTERLY. His outside interests include hiking with his family in the National Park system.

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Table of Contents


1. Accounting and the Financial Statements. 2. The Accounting Information System. 3. Accrual Accounting. 4. Internal Control and Cash. 5. Sales and Receivables. 6. Cost of Goods Sold and Inventory. 7. Operating Assets Financial. 8. Current and Contingent Liabilities. 9. Long-Term Liabilities. 10. Stockholders' Equity Financial. 11. The Statement of Cash Flows. 12. Financial Statement Analysis. 13. Managerial Accounting Concepts and Decision-Making Support. 14. Cost Behavior. 15. Cost-Volume-Profit Analysis: A Managerial Planning Tool. Making the Connection: Cost Behavior and Cost-Volume-Profit Analysis for Many Glacier Hotel. 16. Job-Order Costing. 17. Process Costing. 18. Activity-Based Costing & Management. 19. Profit Planning. 20. Standard Costing: A Managerial Control Tool. Making the Connection: Cost System Choices, Budgeting, and Variance Analyses for Sacred Heart Hospital. 21. Flexible Budgets and Overhead Analysis. 22. Performance Evaluation, Variable Costing, and Decentralization. 23. Short-Run Decision Making: Relevant Costing and Inventory Management. 24. Capital Investment Decisions. Making the Connection: Relevant Costing, Cost-Based Pricing, Cost Behavior, and Net Present Value Analysis for NoFat. Behavior, and Net Present Value Analysis. Appendix Financial Statement Information: Abercrombie & Fitch. Appendix Financial Statement Information: Aeropostale. Appendix Time Value of Money. Appendix International Financial Reporting Standards. Glossary. Check Figures. Index.
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