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Cornerstones of Financial and Managerial Accounting

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Overview

Get your students where they need to be with CORNERSTONES OF FINANCIAL AND MANAGERIAL ACCOUNTING. Cornerstones is the only text that delivers a truly unique learning system that is integrated through the entire introductory managerial accounting journey—ensuring they will leave the course with the needed elements to be future business leaders. Students are guided through: Building A Strong Foundation: Students learn the basic accounting concepts through clear and consistently-formatted Cornerstones Examples and Exercises. Understanding Relationships: Students see the relationships between the numbers & concepts and how variables impact each other. Seeing Real-World Connections: Student understanding is brought full circle as they see how these concepts are applied in real world situations. Making Decisions: Students practice actually making decisions based on the information they have now gathered and analyzed. Students love this approach because it presents materials the way they learn and professors love it because it gets students to master the foundations more quickly and allows more time to learn and apply the analysis and decision making of accounting. Get There with Cornerstones!

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Product Details

  • ISBN-13: 9780324787351
  • Publisher: Cengage Learning
  • Publication date: 3/2/2009
  • Edition description: Older Edition
  • Pages: 1368
  • Product dimensions: 9.20 (w) x 11.00 (h) x 5.80 (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.

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.

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.

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Table of Contents

1. Accounting and Financial Statements. 2. The Accounting Information System. 3. Accrual Accounting. Making the Connection. 4. Internal Control and Cash. 5. Sales and Receivables. 6. Cost of Goods Sold and Inventory. 7. Operating Assets. Making the Connection. 8. Current and Contingent Liabilities. 9. Long-Term Liabilities. 10. Stockholders' Equity. Making the Connection. 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. 16. Job-Order Costing. 17. Process Costing. 18. Activity-Based Costing and Management. 19. Profit Planning. 20. Standard Costing: A Managerial Control Tool. Making the Connection. 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. APPENDIX 1: International Financial Reporting Standards. APPENDIX 2: Investments. APPENDIX 3: Time Value of Money. APPENDIX 4: Financial Statement Information: Abercrombie and Fitch. APPENDIX 5: Financial Statement Information: Aeropostale.

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