Financial Accounting: A Decision-Making Approach / Edition 2

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2001 Hard cover 2nd ed. New. No dust jacket as issued. Excellent as new condition, perfect mint. A brand new copy of the second edition. Sewn binding. Cloth over boards. 709+ ... pages. Contains: Illustrations. *****PLEASE NOTE: This item is shipping from an authorized seller in Europe. In the event that a return is necessary, you will be able to return your item within the US. To learn more about our European sellers and policies see the BookQuest FAQ section***** Read more Show Less

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This fully revised edition teaches readers how to understand and use accounting information in their business decisions. Taking a user-oriented approach, the text spotlights the link between accounting information and decisions and helps readers gain an appreciation of the strengths and weaknesses of reported accounting information for making different types of business decisions.

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Editorial Reviews

King (accounting, Southern Illinois U.), Valdean C. Lembke (accounting, U. of Iowa), and John H. Smith (emeritus accountancy, Northern Illinois U.) combine their knowledge in this textbook for business and accounting students. Coverage emphasizes how to make wise business decisions based on real accounting information, with discussion of such topics as accrual accounting and financial reporting; cash flows, income, and financial position; cash, receivables, and investments; prepaid expenses and inventories; operating assets and intangibles; liabilities and ownership interests; the cash flow statement; and using financial statement information. Annotation c. Book News, Inc., Portland, OR (
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Product Details

  • ISBN-13: 9780471328230
  • Publisher: Wiley
  • Publication date: 7/28/2000
  • Edition description: REV
  • Edition number: 2
  • Pages: 736
  • Product dimensions: 8.21 (w) x 10.26 (h) x 1.26 (d)

Meet the Author

THOMAS E. KING, CPA, is Professor of Accounting in theSchool of Business at Southern Illinois University at Edwardsville,where he served as Chairman of the Accounting Department for sevenyears. He received his B.S. degree in accounting from CaliforniaState University, Northridge, and holds an M.B.A. and Ph.D. fromthe University of California, Los Angeles. Professor King has anumber of years of business and consulting experience, and he hasbeen teaching for more than 20 years. He previously was on thefaculty of The University of Iowa and has taught courses for theIllinois and Iowa CPA Societies, the Iowa Department of Revenue,the Institute of Internal Auditors, and a major international CPAfirm. Professor King has published numerous articles in journalssuch as The Accounting Review, the Journal of Accounting,Auditing, and Finance, Accounting Horizons, theJournal of Accountancy, and Financial Executive. Healso coauthored Advanced financial Accounting, now inits fourth edition. Professor King recently completed his secondterm on the Board of Gov ernors of the St. Louis Chapter of theInstitute of Internal Auditors and is active in the financialExecutives Institute and the Institute of Management Accountants.In addition, he serves on the editorial boards of Advances inAccounting and Advances in Accounting Education.Professor King has taught financial and managerial accountingat all levels and has had a special interest in presentingaccounting information so that it can be understood and used bynon-accountants.

VALDEAN C. LEMBKE is Professor of Accounting in theCollege of Business Administration at The University of Iowa. Hereceived his B.S. degree from Iowa State University and his MBA andPh.D. from the University of Michigan. He has internal audit andpublic accounting experience. He has been active in the AmericanAccounting Association, including service as President of theMidwest Region and book review editor for Issues in AccountingEducation. Professor Lembke has been a faculty member at TheUniversity of Iowa for more than 25 years, where he was named thefirst recipient of the Gilbert Maynard Excellence in AccountingInstruction award. He has served two terms as department head andis currently head of the professional program in accounting.Professor Lembke has authored or coauthored articles in TheAccounting Review, the Journal of Accounting, Auditing, andfinance, the Journal of Accountancy, and the InternalAuditor. He also coauthored an advanced financial accountingtextbook with Richard Bake and Thomas King. His teaching has beenin undergraduate and graduate financial accounting and governmentaland not-for-profit accounting coursework, including responsibilityfor the introductory financial accounting course.

JOHN H. SMITH, CPA, is Professor of Accountancy,Emeritus, at Northern Illinois University in Dekalb, Illinois. Hehas served as Accounting Department Chairman at Northern IllinoisUniversity and at The University of Iowa. He has held visitingprofessorship at the University of Hawaii and has been a staffmember in the Office of the Chief Accountant of The Securities andExchange Commission. He also has experience with a majorinternational public accounting firm. Professor Smith holds a Ph.D.from the University of Illinois and M.A. and B.B.A. degrees fromthe University of Missouri. He has published in numerous journalsand has held offices in academic and professional accountingorganizations. He has published in numerous journals and has heldoffices in academic and professional accounting organizations. Healso led the task force that organize the 150-hour educationrequirement in Illinois. He has taught introductory accounting andall levels of financial accounting, including financial accountingfor non-accountants at the S.E.C. and in numerous other programs.He has won awards for teaching excellence at both the undergraduateand M.B.A. levels. Teaching accounting to business managers has ledto a life-long interest in improving the instruction of accountingand is reflected in this textbook. Professor Smith believes thataccounting should be a manager's best friend.

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Table of Contents

* Decision Making and Information
* Accounting in a Decision Making Environment
* Understanding Cash Flows
* Accrual Accounting and Financial Reporting
* Understanding Income
* Understanding Financial Position
* The Accounting Process
* Cash, Receivables and Investments
* Prepaid Expenses and Inventories
* Operating Assets and Intangibles
* Reporting Liabilities
* Reporting Ownership Interests
* The Cash Flow Statement and Decisions
* Special Income Reporting Situations
* Using Financial Statement Information
* Financial Reporting in a Global Economy

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