Financial & Managerial Accounting / Edition 10

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Overview

Ideal for first-year accounting courses, this text presents balanced coverage of both financial and managerial topics. In this text, the authors refine their proven approach to accounting's expanding role in business. This text uses the prepartation of financial statements as the framework for understanding what accounting is all about.
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Editorial Reviews

Booknews
This new edition of a time-tested text takes accounting into the 21st century and gives students the tools needed to thrive in the real world. Warren (accounting, U. of Georgia), James M. Reeve (accounting, U. of Tennessee) and Philip E. Fess (accounting, U. of Illinois) present 11 chapters that cover all phases of accounting such as analyzing transactions, completing the accounting cycle, receivables, inventories, current liabilities, fixed and intangible assets, corporate issues, performance evaluation, differential analysis and product pricing, cost allocation and activity-based costing, and other relevant topics. 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: 9780324663815
  • Publisher: Cengage Learning
  • Publication date: 10/17/2008
  • Series: Available Titles CengageNOW Series
  • Edition description: Older Edition
  • Edition number: 10
  • Pages: 1400
  • Product dimensions: 9.20 (w) x 11.00 (h) x 1.90 (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.

Dr. James M. Reeve is Professor Emeritus of Accounting and Information Management at the University of Tennessee. Professor Reeve taught as part of the accounting faculty for twenty-five years after graduating with his PhD from Oklahoma State University. His teaching effort focused on undergraduate accounting principles and graduate education in the Master of Accountancy and Senior Executive MBA programs. Beyond this, Professor Reeve is very active in the Supply Chain Certification program, which is a major executive education and research effort of the college. His research interests are varied and include work in managerial accounting, supply chain management, lean manufacturing, and information management. He has published over forty articles in academic and professional journals, including JOURNAL OF COST MANAGEMENT, JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH, ACCOUNTING REVIEW, MANAGEMENT ACCOUNTING QUARTERLY, SUPPLY CHAIN MANAGEMENT REVIEW, and ACCOUNTING HORIZONS. He has consulted or provided training around the world for a variety of organizations, including Boeing, Procter & Gamble, Norfolk Southern, Hershey Foods, Coca-Cola, and Sony. When not writing books, Professor Reeve plays golf and is involved in faith-based activities.

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

F-1. Introduction to Accounting and Business. F-2. Analyzing Transactions. F-3. The Matching Concept and the Adjusting Process. F-4. Completing the Accounting Cycle. F-5. Accounting for Merchandising Businesses. F-6. Accounting Systems, Internal Controls, and Cash. F-7. Receivables. F-8. Inventories. F-9. Fixed Assets and Intangible Assets. F-10. Current Liabilities. F-11. Corporations: Organization, Capital Stock Transactions, and Dividends. F-12. Corporations: Income and Taxes, Stockholders¦ Equity, and Investments in Stocks. F-13. Bonds Payable and Investments in Bonds. F-14. Statement of Cash Flows. F-15. Financial Statement Analysis. M-1. Introduction to Managerial Accounting and Job Order Cost Systems. M-2. Process Cost Systems. M-3. Cost Behavior and Cost-Volume-Profit Analysis. M-4. Profit Reporting for Management Analysis. M-5. Budgeting. M-6. Performance Evaluation Using Variances from Standard Costs. M-7. Performance Evaluation for Decentralized Operations. M-8. Differential Analysis and Product Pricing. M-9. Capital Investment Analysis. M-10. Cost Allocation and Activity-Based Costing. M-11. Cost Managment for Just-in-Time Environments. Appendixes. A. Interest Tables. B. Codes of Professional Ethics for Accountants. C. Alternative Methods of Recording Deferrals. D. Special Journals and Subsidiary Ledgers. E. Periodic Inventory Systems for Merchandising Businesses. F. Foreign Currency Transactions. G. Cisco Systems, Inc. Annual Report. Glossary. Subject Index. Company Index.
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