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Principles of Accounting: Complete / Edition 9

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Overview

PRINCIPLES OF ACCOUNTING continues to lead the market with balanced, flexible content supported by an array of integrated print and technology supplements. Designed for both majors and non-majors, the new edition focuses on the relevance of accounting in business with an emphasis on decision-making and analysis. Whether an instructor wants to present a user or procedural orientation, incorporate new instructional strategies, develop students' core competencies, or integrate the latest technology into the classroom, the 2005e Edition provides a total solution. The integrated text and technology program engages students in relevant issues and themes, from the Enron crisis—which led to a series of amendments in accounting law—to the controversy surrounding stock options. Case studies, accompanied by provocative questions, help build critical thinking skills and connect accounting to the real world of business.

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Product Details

  • ISBN-13: 9780618379897
  • Publisher: Cengage Learning
  • Publication date: 2/6/2004
  • Edition description: Older Edition
  • Edition number: 9
  • Pages: 1233
  • Product dimensions: 8.90 (w) x 11.10 (h) x 1.80 (d)

Meet the Author

Belverd E. Needles, Jr., received B.B.A. and M.B.A. degrees from Texas Tech University and the Ph.D. degree from the University of Illinois at Urbana-Champaign. He teaches financial accounting, managerial accounting, and auditing at DePaul University, where he is an internationally recognized expert in international accounting and education. He has published in leading journals and is the author or editor of more than 20 books and monographs. His current research relates to international financial reporting, performance measurement, and corporate governance of high performance companies in the United States, Europe, India, and Australia. His textbooks are used throughout the world and have received many awards, including (in 2008) the McGuffey Award from the Text and Academic Authors Association. Active in many academic and professional organizations, he is currently Vice-President-Education-Elect of the American Accounting Association. He has received the Distinguished Alumni Award from Texas Tech University, the Illinois CPA Society Outstanding Educator Award and its Life-Time Achievement Award, the Joseph A. Silvoso Faculty Award of Merit from the Federation of Schools of Accountancy, the Ledger & Quill Award of Merit, and the Ledger & Quill Teaching Excellence Award. He was named Educator of the Year by the American Institute of CPAs, Accountant of the Year for Education by the national honorary society Beta Alpha Psi, and Outstanding International Accounting Educator by the American Accounting Association. He has received the Excellence in Teaching Award from DePaul University.

Marian Powers received the B.S. degree from Chicago State University and the Ph.D. degree from University of Illinois at Urbana-Champaign. In addition to the Kellogg Graduate School of Management at Northwestern University, she has taught financial reporting the University of Illinois—Chicago, and the Lake Forest Graduate School of Management. Internationally recognized as a dynamic teacher in executive education, she specializes in teaching non-financial managers how to read and understand internal and external financial reports, including the impact of international financial reporting standards (IFRS). Dr. Powers' current research relates to international financial reporting, performance measurement, and corporate governance of high performance companies in the United States, Europe, India, and Australia. Her research has been published in leading journals. Dr. Powers' textbooks, coauthored with Belverd E. Needles, Jr., are used throughout the world and have received many awards, including the Textbook Excellence Award and the McGuffey Award from the Text and Academic Authors Association. She has also coauthored three interactive multimedia software products. Dr. Powers currently serves on the Board of Directors of the Illinois CPA Society, the Board of the CPA Endowment Fund of Illinois, and the Board of Governors of the Winnetka Community House. She is a member of the American Accounting Association, European Accounting Association, International Association of Accounting Education and Research, and Illinois CPA Society. She has served as Vice President—Programs and Secretary of the Educational Foundation. She is a past national officer of the ASWA and past president of its Chicago chapter.

Susan V. Crosson is the Accounting Program Coordinator and a Professor of Accounting at Santa Fe Community College, Gainesville, FL. Susan has also enjoyed teaching at the University of Florida; Washington University in St. Louis; University of Oklahoma; Johnson County Community College in Kansas; and Kansas City Kansas Community College. She is known for her innovative application of pedagogical strategies online and in the classroom. She is a recipient of the Outstanding Educator Award from the American Accounting Association's Two Year College Section, an Institute of Management Accountants' Faculty Development Grant to blend technology into the classroom, the Florida Association of Community Colleges Professor of the Year Award for Instructional Excellence, and the University of Oklahoma's Halliburton Education Award for Excellence. Susan is active in many academic and professional organizations. She serves on the American Institute of CPA Pre-certification Education Executive Committee and is on the Florida Institute of CPAs Accounting Careers and Education committee and the Florida Association of Accounting Educators Steering Committee. She has served as the American Accounting Association's Vice President for Sections and Regions and as a Council Member-at-large, Chairperson of the Membership Committee, and was Chairperson of the Two-Year Accounting Section. Previously she served as Chairperson of the Florida Institute of CPAs Accounting Careers and Education Committee and was Chair of the Florida Institute of CPAs Relations with Accounting Educators Committee. Susan was on the American Institute of CPAs' Core Competencies Best Practices Task Force also. Susan holds a BBA in Economics and Accounting from Southern Methodist University and a MS in Accounting from Texas Tech University.

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Table of Contents

1. Uses of Accounting Information and the Financial Statements. 2. Measuring Business Transactions. 3. Measuring Business Income. 4. Completing the Accounting Cycle. 5. Merchandising Operations. 6. Financial Reporting and Analysis. Supplement to Chapter 6: How to Read an Annual Report. 7. Accounting Information Systems. 8. Internal Control. 9. Short-Term Financial Assets. 10. Inventories. 11. Long-Term Assets. 12. Current Liabilities. 13. Partnerships. 14. Contributed Capital. 15. The Corporate Income Statement and the Statement of Stockholders' Equity. 16. Long-Term Liabilities. 17. The Statement of Cash Flows. 18. Financial Performance Evaluation. 19. The Changing Business Environment: A Manager's Perspective. 20. Cost Concepts and Cost Allocation. 21. Cost Systems: Job Order and Process Costing. 22. Activity-Based Systems: ABM and JIT. 23. Cost Behavior Analysis. 24. The Budgeting Process. 25. Standard Costing and Variance Analysis. 26. Performance Management and Evaluation. 27. Analysis for Decision Making. Appendices. A. International Accounting. B. Long-Term Investments. C. The Time Value of Money. D. Future Value and Present Value Tables.

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