Fundamentals of Financial Accounting / Edition 4

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Overview

Fundamentals of Financial Accounting, presents an engaging, balanced, and appropriately paced analysis of the fundamentals of financial accounting. Its writing style makes it easy to read and understand, while the selection of real focus companies reinforces the relevance of accounting by introducing students to accounting and business activities in the context of their favorite companies. Balance between preparer and user orientations is achieved throughout the book, by studying both the accounting activities that take place inside the company, as well as evaluating their impact on decisions, and users outside the company. Topic coverage is paced appropriately for students new to accounting, and is thoroughly reinforced every step of the way with an ample variety of innovative pedagogical tools. Clearly understandable, relevant, and accessible, FFA is simply the most student-friendly financial book on the market and provides the tools for students to grasp financial accounting from the ground up.

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Product Details

  • ISBN-13: 9780078025372
  • Publisher: McGraw-Hill Higher Education
  • Publication date: 9/27/2012
  • Edition description: Older Edition
  • Edition number: 4
  • Pages: 768
  • Sales rank: 326,999
  • Product dimensions: 9.30 (w) x 11.00 (h) x 1.10 (d)

Meet the Author

Fred Phillips is a Professor and the George C. Baxter Chartered Accountants of Saskatchewan Scholar at the University of Saskatchewan, where he teaches introductory financial accounting. He also has taught introductory accounting at the University of Texas at Austin and the University of Manitoba. Fred has an undergraduate accounting degree, a professional accounting designation, and a PhD from the University of Texas at Austin. He previously worked as an audit manager at KPMG.

Fred's main interest is accounting education. He has won eight teaching awards, including two national case-writing competitions. He has published instructional cases and numerous articles in journals like Issues in Accounting Education, Journal of Accounting Research, and Organizational Behavior and Human Decision Processes. Fred currently serves as an associate editor of Issues in Accounting Education, and he is a member of the Teaching & Curriculum and Two-Year College sections of the American Accounting Association. In his spare time, he likes to work out, play video games, and drink iced cappuccino.

Robert Libby is the David A. Thomas Professor of Management at the Johnson Graduate School of Management at Cornell University, where he teaches the introductory financial accounting course. He previously taught at the University of Illinois, Pennsylvania State University, University of Texas at Austin, University of Chicago, and University of Michigan. He received his B.S. from Pennsylvania State University and his M.A.S. and Ph.D. from the University of Illinois; he is also a CPA.

Bob is a widely published author specializing in behavioral accounting. He was selected as the AAA Outstanding Educator in 2000. His prior text, Accounting and Human Information Processing (Prentice Hall, 1981), was awarded the AICPA/AAA Notable Contributions to the Accounting Literature Award. He received this award again in 1996 for a paper. He has published numerous articles in the Journal of Accounting Research; Accounting, Organizations, and Society; and other accounting journals. He is past Vice President-Publications of the American Accounting Association and is a member of the American Institute of CPAs and the editorial boards of The Accounting Review; Accounting, Organizations, and Society; Journal of Accounting Literature; and Journal of Behavioral Decision Making.

Patricia Libby is Chair of the Department of Accounting and Associate Professor of Accounting at Ithaca College, where she teaches the undergraduate financial accounting course. She previously taught graduate and undergraduate financial accounting at Eastern Michigan University and the University of Texas. Before entering academe, she was an auditor with Price Waterhouse (now PricewaterhouseCoopers) and a financial administrator at the University of Chicago. She received her B.S. from Pennsylvania State University, her M.B.A. from DePaul University, and her Ph.D. from the University of Michigan; she is also a CPA.

Pat conducts research on using cases in the introductory course and other parts of the accounting curriculum. She has published articles in The Accounting Review, Issues in Accounting Education, and The Michigan CPA. She has also conducted seminars nation-wide on active learning strategies, including cooperative learning methods.

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Table of Contents

Chapter 1

Business Decisions and Financial Accounting

Chapter 2

Reporting Investing and Financing Results on the Balance Sheet


Chapter 3

Reporting Operating Results on the Income Statement


Chapter 4

Adjustments, Financial Statements, and the Quality of Financial Reporting


Chapter 5

Corporate Financial Reporting and Analysis


Chapter 6

Internal Control and Financial Reporting for Cash and Merchandising Operations


Chapter 7

Reporting and Interpreting Inventories and Cost of Goods Sold


Chapter 8

Reporting and Interpreting Receivables, Bad Debt Expense, and Interest Revenue


Chapter 9

Reporting and Interpreting Long-Lived Tangible and Intangible Assets


Chapter 10

Reporting and Interpreting Liabilities


Chapter 11

Reporting and Interpreting Stockholders’ Equity


Chapter12

Reporting and Interpreting the Statement of Cash Flows


Chapter 13

Measuring and Evaluating Financial Performance


Appendix A

Landry’s Restaurants, Inc 2005 Annual Report.

Appendix B

Outback Steakhouse, Inc. Form 10-K

Appendix C

Present and Future Value Concepts


Appendix D

Reporting and Interpreting Investments in Other Corporations
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