Financial Accounting (Custom)

Financial Accounting (Custom)

by Richard F. Kochanek

Paperback(New Edition)


Product Details

ISBN-13: 9781305312319
Publisher: CENGAGE Learning Custom Publishing
Publication date: 01/28/2014
Edition description: New Edition
Product dimensions: 6.00(w) x 1.25(h) x 9.00(d)

About the Author

Richard F. Kochanek, Ph.D., is an emeritus professor of accounting in the School of Business at the University of Connecticut. Professor Kochanek received his B.B.A. and MBA degrees from the University of Massachusetts and his Ph.D. from the University of Missouri. He joined the accounting faculty at the University of Connecticut in 1972. Although he has taught a variety of undergraduate and graduate courses, his primary teaching responsibility has been the accounting principles course. Professor Kochanek has received every outstanding teaching award the University of Connecticut offers. These include outstanding accounting professor, outstanding professor in the School of Business, the United Technologies Corporation outstanding undergraduate teaching award, outstanding MBA professor, and the Alumni Award for the outstanding teacher at the University of Connecticut. He was one of the first four faculty named as University Teaching Fellows". Professor Kochanek has published in The Accounting Review, Accounting Horizons, Management Accounting, The CPA Journal, and Financial Executive. He is a recipient of the Competitive Manuscript Contest Award of the American Accounting Association. Professor Kochanek has been a faculty intern with Price Waterhouse, and has conducted executive seminars in financial reporting issues for banks, insurance companies, manufacturing companies, and public accounting firms."

A. Douglas Hillman, Ph.D., CMA, is the Aliber Professor of Accounting at Drake University in Des Moines, Iowa. He obtained a Bachelor of Arts degree in accounting from Augustana College in Rock Island, Illinois, in 1965. He received his Master of Science degree in accounting from the University of Denver in 1967, and at the University of Missouri-Columbia in 1970 he was awarded a doctor of philosophy degree in accounting. Dr. Hillman has been a professor of accounting at Drake since 1970; he is a certified management accountant. Professor Hillman's foremost teaching emphasis is in the principles of accounting course. His secondary teaching emphasis is in cost and managerial accounting at both undergraduate and graduate levels. He also teaches in the CPA Review and Certified Property and Casualty Underwriter Programs at Drake. Professor Hillman has been recognized on numerous occasions for his teaching excellence. He has received the outstanding teacher award from the College of Business at Drake University. He has served as Director of Graduate Studies in Business and Director of the School of Accounting while at Drake. Professor Hillman has published and presented papers in the Accounting Review, at the American Accounting Association meetings, and at numerous regional meetings, and he has been a regular contributor to the Certified Management Accounting examination. He does consulting in accounting information systems for small business and is a member of the American Accounting Association, the Institute of Management Accountants, and the Institute of Certified Management Accountants. He has served on committees of the American Accounting Association, the Federation of Schools of Accounting, and the Institute of Management Accountants., and is the past chairman of the Information System/MAS Section of the American Accounting Association.

Table of Contents

Preface. I: The Accounting Model. I. Introduction to Using Accounting Information. 1. An Accounting Information System . 2. Processing Business Transactions. 3. Adjusting Entries . 4. Completion of the Accounting Cycle. 5. Accounting for a Merchandising Business. II: Internal Control and Income Measurement Issues. 6. Internal Control and Cash . 7. Accounts Receivable and Bad Debts Expense. 8. Short-term Financing. 9. Inventories and Cost of Goods Sold. 10. Long-term Assets . III: Financing and Investing Issues. 11. Corporations: Paid-in Capital. 12. Additional Stockholders' Equity Transactions and Income Disclosures. 13. Long-term Liabilities. IV: Reporting and Analysis Issues. 14. Statement of Cash Flows. 15. Analysis and Interpretation of Financial Statements. 16. International Accounting and Financial Reporting Issues. APPENDICES. A. Understanding Published Annual Financial Reports. B. Application of Compound Interest and Tables.

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