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Intrepid Traveler, The
Accounting: Information for Decisions / Edition 2

Accounting: Information for Decisions / Edition 2


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Product Details

ISBN-13: 9780324016123
Publisher: Intrepid Traveler, The
Publication date: 08/28/2000
Edition description: Older Edition
Pages: 1200

About the Author

Robert W. Ingram is the Ross-Culverhouse Chair in the Culverhouse School of Accountancy at the University of Alabama. He teaches courses in financial accounting and has been actively involved in course curriculum development. He has served as Director of Education for the American Accounting Association, as a member of the Accounting Education Change Commission, and as editor of Issues in Accounting Education, a journal dedicated to accounting education research. Professor Ingram is a Certified Public Accountant and holds a Ph.D. from Texas Tech University. Prior to joining the faculty at the University of Alabama, he held positions at the University of South Carolina and the University of Iowa, and a visiting appointment at the University of Chicago. His research, which examines financial reporting and accounting education, has been published widely in accounting and business journals. He is the recipient of the National Alumni Association Outstanding Commitment to Teaching Award and the Burlington Northern Foundation Faculty Achievement in Research Award at the University of Alabama. He has also received the Notable Contribution to Literature Award of the Government and Nonprofit Section of the American Accounting Association and the Award for Excellence and Professional Contributions of the Alabama Association for Higher Education in Business. Professor Ingram is married and has two children. He and his family enjoy sports, travel, reading, music, and art. They live contentedly in Tuscaloosa, Alabama.

Thomas L. Albright is the J. Reese Phifer Faculty Fellow in the Culverhouse School of Accountancy at the University of Alabama. He teaches courses at the undergraduate and graduate level in financial and managerial accounting. Professor Albright has received the Professor of the Year award on seven occasions in relation to his work with the MBA and Executive MBA students. Professor Albright is a Certified Public Accountant (California) and holds a Ph.D. from the University of Tennessee. He has received the Certificate of Merit from the Institute of Management Accountants for his work in the area of quality costs. Dr. Albright is actively involved with manufacturing companies in both the United States and Mexico. His work is used to help companies determine more accurate product costs and to develop better performance measures to achieve manufacturing excellence. Professor Albright lives with his wife, Debby, and their two children, Michael and Jenny. He enjoys scuba diving, underwater photography, and sailing.

Bruce A. Baldwin is Professor of Accounting in the School of Management at Arizona State University West. He has held previous faculty appointments at Arizona State University Main, Portland State University, and Linfield College (Oregon). In addition, he has held visiting appointments at the University of Texas-Austin and the University of Alabama. His primary teaching interests involve financial accounting and reporting issues in courses at both the undergraduate and graduate levels. He is known as a challenging and effective teacher and has won several teaching awards. Professor Baldwin is well-known for his interest in accounting education issues and has special expertise in testing and measurement. He has served as a consultant to a number of national testing organizations and chaired two AICPA task forces that developed employee assessment materials. Currently he is a member of the Certification Advisory Committee of the Arizona State Board of Accountancy. Dr. Baldwin's research articles on accounting policy standards and accounting education have appeared frequently in journals such as the Accounting Review, Journal of Accounting Education, Advances in Accounting, and Issues in Accounting Education. He has served as the associate editor of both the Journal of Accounting Education and of Accounting Education: An International Journal. Professor Baldwin is married and has two children and four grandchildren. He and his wife Connie live busy and sometimes hectic lives in Phoenix, Arizona. At every possible opportunity they escape to the serenity of the beach at Puerto Penasco, Mexico.

John W. Hill is Associate Dean, Research and Operations and Professor of Accounting at the Kelley School of Business, Indiana University. He teaches courses in financial analysis, firm valuation, strategic cost management, and mergers and acquisitions and has served on several editorial boards. He is the recipient of sixteen teaching and research awards including the President¿s Award for Distinguished Teaching at Indiana University, the Deloitte & Touche/American Accounting Association Wildman Medal, the Silver and Bronze Lybrand Medals, and three Certificates of Merit from the Institute of Management Accountants. Professor Hill is a member of the Georgia Bar Association and holds a Ph.D. from the University of Iowa. Prior to becoming an academic, he was the chief financial and administrative officer of a bank. Professor Hill has conducted executive education for firms such as Baxter Healthcare, Graco, and John Deere and is engaged in various international executive education and consutling programs. He has has consulted with the Hungarian Telecommunications company, Matav, and taught at the Borsa Italiano (Italian Stock Exchange), the Catholic University of Milan (Italy), University of Lubjyana (Solvenia), and the Ryazan State Pedagogical University (Russia). He is currently beginning a three-year teaching/consulting engagement involving Vietnamese banks. Professor Hill is married and has three grown children. The Hills alternate living between Bloomington, Indiana, a log cabin in the hills of Brown County, Indiana, and Perdido Key, Florida. Professor Hill is a retired Major General, U.S. Marine Corps Reserve, and formerly Vice Commander, Marine Forces Atlantic, Europe, and South

Table of Contents

Financial Accounting
Section F1The Accounting Information System1
F1Accounting and Organizations2
F2Information in Organizations48
F3Accounting Measurement92
F4Processing Accounting Information138
Module The Database Environment: A Demonstration Case189
F5Reporting Accounting Information195
F6Financial Reporting: The Statement of Cash Flows252
Section F2Analysis and Interpretation of Financial Accounting Information295
F7The Time Value of Money296
F8Financing Activities329
F9Analysis of Financing Activities369
F10Investing Activities405
F11Analysis of Investing Activities447
F12Operating Activities482
F13Analysis of Operating Activities528
Managerial Accounting
Section M1Product Costing and Decision Making1
M1Accounting and Management Decisions2
M2Cost Categorization, Cost Flow, and Measurement Decisions34
M3Unit Costs for Decision Making76
M4Cost Measurement for Management120
M5Cost Allocation and Business Strategy160
Section M2Control, Measurement, and Evaluation205
M6The Role of Budgets in Decision Making206
M7Evaluating Performance Within an Organization253
M8Controlling Decisions in Decentralized Organizations299
M9Management Accounting in a Competitive Business Environment342
M10Decisions About Capital Investments382
Section M3Expanded Topics421
M11Internal Control422
M12A Closer Look at Service Organizations452
M13The Japanese Perspective488
Appendix ASources of Information about Companies and Industries1
Appendix BGeneral Mills, Inc. 1998 Annual Report3

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