Loose Leaf Financial Accounting with Connect Plus w/LearnSmart / Edition 3 available in Other Format
- Pub. Date:
- McGraw-Hill Education
The financial accounting course is taken by all business majors, usually in their sophomore year. Financial accounting reports summarize the financial health, operating results, and changes in financial status for a business as viewed over a specific period of time. This information is used by outside parties such as stockholders, creditors, prospective investors, regulatory agencies, and the general public.
The financial accounting market can be segmented into three categories: preparer (traditional), balanced, and user (innovative). Spiceland/Thomas/Herrmann falls into the balanced segment by offering a balance between the user and preparer orientation. The decision maker's perspective used throughout the book competes directly with Kimmel's pedagogical approach.
Financial Accounting has been revised based on the great success of Financial Accounting 2e, Spiceland, Thomas, Herrmann. The content was developed with feedback from over 480 reviewers and focus group participants from across the country.
The authors, David Spiceland, Wayne Thomas and Don Herrmann, have developed a unique text based on over 50 collective years of experience in the classroom. They've brought together best practices like highlighting Common Mistakes, offering frequent Let's Review exercises, integrating the course with a running Continuing Problem, demonstrating the relevance of the course to non-majors with a Career Corner, and communicating it all in a student-friendly Conversational Writing Style.
|Product dimensions:||8.30(w) x 10.90(h) x 1.10(d)|
|Age Range:||18 Years|
About the Author
David Spiceland is professor of accounting at the University of Memphis, where he teaches intermediate accounting and other financial accounting courses at the undergraduate and master’s levels. He received his BS degree in finance from the University of Tennessee, his MBA from Southern Illinois University, and his PhD in accounting from the University of Arkansas.
Professor Spiceland’s primary research interests are in earnings management and educational research. He has published articles in a variety of journals, including The Accounting Review, Accounting and Business Research, Journal of Financial Research, and Journal of Accounting Education, and is an author of McGraw-Hill’s Financial Accounting with Wayne Thomas and Don Herrmann. Professor Spiceland has received university and college awards and recognition for his teaching, research, and technological innovations in the classroom.
Don Herrmann is the Arthur Andersen Professor of Accounting at Oklahoma State University where he teaches financial accounting, intermediate accounting, and a doctoral-level course in financial accounting research. He received his bachelor’s degree in business from John Brown University, his master’s degree in accounting from Kansas State University, and his PhD in accounting from Oklahoma State University.
Wayne Thomas is the John T. Steed Chair and Professor of Accounting at the University of Oklahoma’s Price College of Business. He received his BS degree from Southwestern Oklahoma State University and his MS and PhD from Oklahoma State University. He has received teaching awards at the university, college, and departmental levels, and has received the Outstanding Educator Award from the Oklahoma Society of CPAs. He is an author of McGraw-Hill’s Financial Accounting with David Spiceland and Don Herrmann.
His research focuses on various financial reporting issues and has been published in The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Contemporary Accounting Research, Review of Accounting Studies, Accounting Organizations and Society, and others. He has served as an editor for The Accounting Review and has won the American Accounting Association’s Competitive Manuscript Award and Outstanding International Accounting Dissertation. Professor Thomas enjoys various activities such as tennis, basketball, golf, and crossword puzzles, and most of all, he enjoys spending time with his wife and kids.
Table of Contents
Spiceland, Financial Accounting, 3rd Edition
Chapter 1: A Framework for Financial Accounting
Chapter 2: The Accounting Cycle: During the Period
Chapter 3: The Accounting Cycle: End of the Period
Chapter 4: Cash and Internal Controls
Chapter 5: Receivables and Sales
Chapter 6: Inventory and Cost of Goods Sold
Chapter 7: Long-Term Assets
Chapter 8: Current Liabilities
Chapter 9: Long-Term Liabilities
Chapter 10: Stockholders’ Equity
Chapter 11: Statement of Cash Flows
Chapter 12: Financial Statement Analysis
Appendix A: American Eagle Outfitters, Inc., 2012 Annual Report
Appendix B: The Buckle, Inc., 2012 Annual Report
Appendix C: Time Value of Money
Appendix D: Investments
Appendix E: International Financial Reporting Standards
Future Value and Present Value Tables
Summary of Ratios Used in This Book
Framework for Financial Accounting
Representative Chart of Accounts