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Principles of Financial Accounting / Edition 7

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Overview

Principles of Financial Accounting offers balanced, flexible content supported by an array of truly integrated print and technology supplements. Whether an instructor wants to present a user or procedural orientation, incorporate new instructional strategies, develop students' core skills and competencies, or integrate technology into the classroom, the 2002e edition provides a total solution.

This text intended for use in a single semester or one-quarter course assumes no previous training in accounting or business and is appropriate for both majors and non-majors. Principles of Financial Accounting is designed for financial accounting programs that prefer to start with a sole proprietorship approach and move at a slower pace than a corporate financial accounting course.

  • Blackboard Course Cartridges and WebCT e-Packs deliver course content over the Internet and can be used in a traditional classroom setting or as a complete distance learning solution. Customized course materials include reviews, quizzes, activities, solutions, PowerPoint slides, and more.
  • Teaching Accounting Online, an interactive Web-based workshop, allows faculty to design and deliver online accounting courses.
  • Focus on Business boxes emphasize business strategy as it relates to the key themes of ethics, practice, technology, and international issues. Each box provides insights into real companies, including start-ups and e-commerce businesses.
  • Decision Points, based on excerpts from annual reports and business journals, promote critical thinking and decision making by presenting students with a situation that requires them to make a decision using accounting information.Decision Points in the financial chapters are presented from A User's Focus while the Decision Points in the managerial chapters provide A Manager's Focus.
  • New! An annotated Chapter 1 helps students understand the purpose and value of the book's pedagogical framework and how to use it to their advantage.
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Product Details

  • ISBN-13: 9780395926291
  • Publisher: Houghton Mifflin Company College Division
  • Publication date: 10/1/1998
  • Edition description: Older Edition
  • Edition number: 7
  • Pages: 884

Meet the Author

Belverd E. Needles, Jr., received his BBA and MBA degrees from Texas Tech University and his PhD 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 immediate past vice president-education of the American Accounting Association. He 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 received the Excellence in Teaching Award from DePaul University.

Marian Powers received her B.S. degree from Chicago State University and her Ph.D. degree from University of Illinois at Urbana-Champaign. In addition to the Kellogg School of Management at Northwestern University, she has taught financial accounting at the University of Illinois, Chicago, and at the Lake Forest Graduate School of Management. Internationally recognized as a dynamic teacher in executive education, she specializes in teaching nonfinancial managers how to read and understand internal and external financial reports, including the impact of international financial reporting standards (IFRS). Her 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. Her 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. She currently serves on the Board of the CPA Endowment Fund of Illinois and is immediate past-chair of the Board of Governors of the Winnetka Community House. She is a member of International Association of Accounting Education and Research, and Illinois CPA Society. She has served on the Board of Directors of the Illinois CPA Society, the Educational Foundation of Women in Accounting, and both the national as well as Chicago chapters of ASWA.

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Table of Contents

Accounting Principles and the Financial Statements. Analyzing and Recording Business Transactions. Adjusting the Accounts. Completing the Accounting Cycle. Foundations of Financial Reporting and the Classified Balance Sheet. Accounting for Merchandising Operations. Supplement to Chap 6. Special Purpose Journals. Inventories. Cash and Internal Control. Receivables. Chapter 10. Long-Term Assets. Chapter 11. Current Liabilities and Fair Value Accounting. Chapter 12. Accounting for Partnerships. Chapter 13. Accounting for Corporations. Chapter 14. Long-Term Liabilities. Chapter 15. The Statement of Cash Flows. Chapter 16. Financial Statement Analysis. Supplement to Chap 16. How to Read an Annual Report. Appendix A. Investments. Appendix B. Present Value Tables.

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