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Cengage Learning
Cornerstones of Financial Accounting / Edition 2

Cornerstones of Financial Accounting / Edition 2


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CORNERSTONES OF FINANCIAL ACCOUNTING and CengageNOWv2 demonstrate the role of accounting in business with a balanced approach that highlights the relationship between accounting, financial statements, and business decisions. Built around how students like you read and use textbooks, the Cornerstones approach makes it easy to learn FASTER and MORE INDEPENTENTLY. Armed with the knowledge you gain from working through the CORNERSTONES approach, you have the tools to bring your knowledge full-circle. You practice actually making decisions based on the information that you gather and analyze.

Product Details

ISBN-13: 9780538473453
Publisher: Cengage Learning
Publication date: 03/08/2011
Series: Financial Accounting Series
Pages: 816
Product dimensions: 8.90(w) x 10.90(h) x 1.20(d)

About the Author

Jay Rich is a Professor of Accounting at Illinois State University. He received his B.S., M.S., and Ph.D. from the University of Illinois. Prior to entering the Ph.D. program, he worked as an auditor at Price Waterhouse & Co. in Chicago and earned his C.P.A. in 1985. He has published articles in The Accounting Review, Auditing: A Journal of Practice & Theory, Accounting Horizons, Organizational Behavior and Human Decision Processes, Accounting Organizations and Society, and others. He has also served on the editorial board of Auditing: A Journal of Practice & Theory and Current Issues in Auditing. Dr. Rich has received both the Outstanding Dissertation Award and Notable Contribution to the Literature Award from the Audit Section of the American Accounting Association as well as the Outstanding Educator Award from the Illinois CPA Society. His primary teaching interest is financial accounting and he has taught numerous courses at the undergraduate, masters, and doctoral levels. His outside interests include his family, travel, reading, and watching sports, but he spends most of his free time driving his children to various activities. He also repeatedly develops plans to exercise and diet at some point in the future. By all accounts, he is a master at grilling meat, a mediocre skier, and a shameful golfer.

Dr. Jefferson P. Jones is an Associate Professor of Accounting in the School of Accountancy at Auburn University where he teaches financial accounting and applied financial research courses. He received his Bachelor's in Accounting and Master of Accountancy degrees from Auburn University and his Ph.D. from Florida State University. Dr. Jones has received numerous teaching awards, including the Auburn University Beta Alpha Psi Outstanding Teaching Award (eight times); the Auburn University Outstanding Master of Accountancy Professor Teaching Award (five times); the Auburn University Outstanding Distance Master of Accountancy Teaching Award (three times); and the Auburn University College of Business McCartney Teaching Award. In addition, he has made numerous presentations around the country on research and pedagogical issues. Dr. Jones has public accounting experience as an auditor with Deloitte and Touche, holds a CPA certificate in the state of Alabama (inactive), and is a member of the American Accounting Association, the American Institute of Certified Public Accountants (AICPA), and the Alabama Society of CPAs (ASCPA). His research interests focus on financial accounting, specifically investigating the quality of reported accounting information, and accounting education. He has published articles in a variety of journals, including Advances in Accounting, Review of Quantitative Finance and Accounting, Issues in Accounting Education, International Journal of Forecasting, and The CPA Journal. When not at work, Dr. Jones enjoys playing golf and watching college football.

Table of Contents

1. Accounting and the Financial Statements. 2. The Accounting Information System. 3. Accrual Accounting. Making the Connection, Integrative Exercise: The Accounting Cycle. 4. Internal Control and Cash. 5. Sales and Receivables. 6. Cost of Goods Sold and Inventory. 7. Operating Assets. Making the Connection, Integrative Exercise: Integrated Asset Accounting. 8. Current and Contingent Liabilities. 9. Long-Term Liabilities. 10. Stockholders' Equity. Making the Connection, Integrative Exercise: Integrating Accounting for Liabilities and Equity. 11. The Statement of Cash Flows. 12. Financial Statements Analysis. Appendix 1: International Financial Reporting Standards. Appendix 2: Investments. Appendix 3: Time Value of Money. Appendix 4: Financial Statement Information: Under Armour. Appendix 5: Financial Statement Information: Columbia Sportswear. Glossary. Check Figures. Index.

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