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Financial Accounting / Edition 13

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Overview

FINANCIAL ACCOUNTING provides a solid foundation of accounting concepts with unique features to show how users can use accounting to understand business. FINANCIAL ACCOUNTING 8e, uses the preparation of financial statements as the framework for understanding what accounting is all about.
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Editorial Reviews

Booknews
This introductory text for accounting majors and non-majors focuses on how accounting contributes to effective management, emphasizing the most important accounting procedures. Coverage includes analyzing transactions, accounting for merchandising businesses, inventories, corporations, bonds payable, and financial statement analysis. Includes seven reference appendices and a glossary. A color, user- friendly layout and a variety of learning features are designed to appeal to students. Warren teaches accounting at the University of Georgia, Athens. Annotation c. Book News, Inc., Portland, OR booknews.com
From the Publisher
"These exercises [Activation Exercises in CNOWv2] are interactive and actually allow students to experiment with the data, visually viewing the impact when data is altered. The exercises show not only how a transaction looks in the journal and ledger accounts, but also the impact it ultimately has on financial statements. Finally, students are challenged to analyze the overall impact of a transaction by answering questions related to the topic. This is an excellent learning tool."

"Multi-Panel View [in CNOWv2] makes it much easier for students to see how each piece of the accounting cycle impacts the other pieces. Having it all in one view reduces student frustration and gives them a clearer picture of the complete accounting cycle."

"Good tool [Blank Sheet of Paper Experience in CNOWv2] to make students understand concepts without overly relying on technology's help."

"I like it [Blank Sheet of Paper Experience in CNOWv2] because it appears to bridge the gap between the homework and my exam."

"This [Blank Sheet of Paper Experience in CNOWv2] will minimize students' complaints about how the exam looks different from the homework format."

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Product Details

  • ISBN-13: 9781133607618
  • Publisher: Cengage Learning
  • Publication date: 1/1/2013
  • Edition description: New Edition
  • Edition number: 13
  • Pages: 944
  • Sales rank: 311,788
  • Product dimensions: 9.10 (w) x 11.00 (h) x 1.40 (d)

Meet the Author

Dr. Carl S. Warren is Professor Emeritus of Accounting at the University of Georgia, Athens. Dr. Warren has taught classes at the University of Georgia, University of Iowa, Michigan State University, and University of Chicago. He focused his teaching efforts on principles of accounting and auditing. Dr. Warren received his PhD from Michigan State University and his BBA and MA 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 has served on numerous committees of the American Accounting Association, the American Institute of Certified Public Accountants, and the Institute of Internal Auditors. He also has consulted with numerous companies and public accounting firms. His outside interests include playing handball, golfing, skiing, backpacking, and fly-fishing.

Ph.D.,Oklahoma State University

Dr. Jonathan Duchac is the Merrill Lynch and Co. Professor of Accounting and is Director of the Program in Enterprise Risk Management at Wake Forest University. He earned his PhD in accounting from the University of Georgia and currently teaches introductory and advanced courses in financial accounting. Dr. Duchac has received a number of awards during his career, including the Wake Forest University Outstanding Graduate Professor Award, the T.B. Rose award for Instructional Innovation, and the University of Georgia Outstanding Teaching Assistant Award. In addition to his teaching responsibilities, Dr. Duchac has served as Accounting Advisor to Merrill Lynch Equity Research, where he worked with research analysts in reviewing and evaluating the financial reporting practices of public companies. He has testified before the U.S. House of Representatives, the Financial Accounting Standards Board, and the Securities and Exchange Commission and has worked with a number of major public companies on financial reporting and accounting policy issues. In addition to his professional interests, Dr. Duchac is Treasurer of The Special Children's School of Winston-Salem, a private, nonprofit developmental day school serving child with special needs. Dr. Duchac is an avid long-distance runner, mountain biker, and snow skier. His recent events include the Grandfather Mountain Marathon, the Black Mountain Marathon, the Shut-In Ridge Trail run, and NO MAAM (Nocturnal Overnight Mountain Bike Assault on Mount Mitchell).

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Table of Contents

1. Introduction to Accounting and Business. 2. Analyzing Transactions. 3. The Matching Concept and the Adjusting Process. 4. Completing the Accounting Cycle. 5. Accounting Systems and Internal Controls. 6. Accounting for Merchandising Businesses. 7. Cash. 8. Receivables. 9. Inventories. 10. Fixed Assets and Intangible Assets. 11. Current Liabilities. 12. Corporations: Organization, Capital Stock Transactions, and Dividends. 13. Corporations: Income and Taxes, Stockholders' Equity, and Investments in Stocks. 14. Bonds Payable and Investments in Bonds. 15. Statement of Cash Flows. 16. Financial Statement Analysis. Appendixes. A: Interest Tables. B: Codes of Professional Ethics. C: Alternative Methods of Recording Deferrals. D: Periodic Inventory Systems for Merchandising Businesses. E: Foreign Currency Transactions. F: Partnerships. G: Cisco Systems, Inc., Annual Report. Glossary. Subject Index. Company Index.
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