Financial Accounting

ISBN-10: 061862676X

ISBN-13: 9780618626762

Edition: 9th 2007

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A market-leading program, "Financial Accounting" provides business students and accounting majors with a comprehensive introduction to practices and procedures. The text is well known for its highly respected author team, balanced approach, and real-world emphasis. Accuracy reviewers check every line and work through each exercise in the text and supplements, making "Financial Accounting" the most accurate among similar texts on the market. The Ninth Edition--which focuses primarily on the use of accounting information in today' s business world--represents the most significant revision of the text to date. Content updates reflect current accounting and business practices, while greater attention is given to ethics, service enterprises, and international issues. In addition, the text features a more concise, accessible writing style; a new design to emphasize the user-oriented content; and enhanced technology components for both instructors and students."New!" A completely new, streamlined interior design highlights the user-oriented content and features captioned photos, new line art, and a contemporary color palette--all of which aid students' understanding of financial accounting. The art program includes 45 new photos, featuring actual businesses and organizations such as Nike, Yahoo, and"New!" The Ninth Edition offers greater accessibility than ever before, appealing to a broad range of interests and skill levels. Where possible, detailed information has been made more concise, and procedural material has been rewritten to focus more on the use of accounting information in today' s business world."New!" The Eduspace online learning tool pairs thewidely recognized resources of Blackboard with quality, text-specific content from Houghton Mifflin. Auto-graded algorithmic homework exercises and MP3 files of chapter summaries come ready-to-use. Additional course management materials include HM Testing (powered by Diploma), general ledger software, and classroom response system ("clicker") content. Also within Eduspace, "Financial Accounting" is available in eBook format for quick access."New!" Enhancements to the chapter openers include 15 new photos; new ethics statements and coverage of ethics/corporate governance in the "Learning Objectives; " all new "Decision Point" companies such as Google and Starbucks accompanied by questions for thought and discussion; and a new financial statement model that shows how the chapter topic is reflected in the financial statements."New!" The text features more than 230 publicly held companies--as well as international, governmental, and not-for-profit organizations--to illustrate the real-world application of accounting principles. A company index at the end of the text includes web links to annual reports. New coverage includes CVS, Kraft Food Corporation, and Southwest Airlines."New!" Following each learning objective, new "Stop, Review, and Apply" features present discussion questions and short exercises for students to complete based on the materials they' ve just learned."New!" "A Look Back," located at the end of each chapter, revisits the company highlighted in the chapter-opening "Decision Point" and prompts students to reconsider the material covered in the chapter.
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Book details

List price: $272.95
Edition: 9th
Copyright year: 2007
Publisher: CENGAGE Learning
Publication date: 1/26/2006
Binding: Hardcover
Pages: 816
Size: 8.75" wide x 10.75" long x 1.25" tall
Weight: 4.444
Language: English

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.

Preliminary Contents
Note: Each chapter concludes with a Chapter Review and Chapter Assignments
Uses of Accounting Information and the Financial Statements Decision Point: A User's Focus Walgreen Co
Accounting as an Information System Decision Makers: The Users of Accounting Information Accounting Measurement
The Corporation as a Separate Entity Financial Position and the Accounting Equation Financial Statements Generally Accepted Accounting Principles
A Look Back at Target Supplement to Chapter 1
How to Read an Annual Report
The Components of an Annual Report
Measuring Business Transactions Decision Point: A User'S Focus: Singapore Airlines & The Boeing co.
Measurement Issues Double-Entry System Business Transaction Analysis
The Trial Balance Cash Flows, Liquidity, and The Timing of Transactions
Recording and Posting Transactions
A Look Back at Singapore Airlines and Boeing
Measuring Business Income Decision Point: A User's Focus Yahoo, Inc. Profitability Measurement: Issues and Ethics Accrual Accounting
The Adjustment Process
Using the Adjusted Trial Balance to Prepare Financial Statements
The Accounting Cycle Cash Flows from Accrual-Based Information
A Look Back at Yahoo's Performance Supplement to Chapter 3
Closing Entries and the Work Sheet Illustrated
Closing Entries for Treadle Website Design, Inc.
The Work Sheet: An Accountant's Tool Supplement Assignments
Financial Reporting and Analysis Decision Point: A User's Focus Dell Inc
Foundations of Financial Reporting Accounting Conventions
Classified Balance Sheet
Forms of the Income Statement
Using Classified Financial Statements
A Look Back at Dell Supplement to Chapter 4
The Annual Report Project
The Operating Cycle and Merchandising Operations Decision Point: A User's Focus Costco Wholesale Corporation Managing Merchandising Businesses Terms of Sale Perpetual Inventory System
Periodic Inventory System Internal Control: Basic Components and Control Activities Internal Control over Merchandising Transactions
A Look Back At Costco's Performance
Inventories Decision Point: A User's Focus Cisco Systems, Inc
Managing Inventories Inventory
Cost and Valuation Inventory
Cost Under the Periodic Inventory
System Impact of Inventory
Decisions Inventory
Cost Under the Perpetual Inventory
System Valuing Inventory by Estimation
A Look Back at Cisco Systems
Cash and Receivables Decision Point: A User's Focus Nike, Inc
Management Issues Related to Cash and Receivables Cash
Equivalents and Bank Reconciliation
The Allowance Method Notes Receivable
A Look Back At Nike's Performance
Current Liabilities and the Time Value of Money Decision Point: A User's Focus, Inc
Management Issues Related to Accounting for Current Liabilities
Common Types of Current Liabilities
Contingent Liabilities and Commitments
The Time Value of Money
Application of the Time
Value of Money to Accounting
A Look Back at's Performance
Long-Term Assets Decision Point: A User's Focus Apple Computer Management Issues Related to Long-Term Assets
Acquisition Cost of Property, Plant, and Equipment
Accounting for Depreciation Disposal of Depreciable Assets Natural Resources Intangible Assets
A Look Back at Apple's Performance
Long-Term Liabilities Decision Point: A User's Focus McDonald's Corporation Management Issues Related to Issuing Long-Term Debt
The Nature of Bonds
Accounting for Bonds
Using Present Value to Value a Bond
Amortization of Bond
Discounts and Premiums Retirement of Bonds
Other Bonds Payable Issues
A Look Back at McDonald's
Contributed Capital Decision Point: A User's Focus Google Inc
Management Issues Related to Contributed
Capital Components of Stockholders' Equity
Preferred Stock
Issuance of Common Stock
Treasury Stock
A Look Back at Google
The Corporate Income Statement and the Statement of Stockholders' Equity Decision Point: A User's Focus Motorola, Inc.
Performance Measurement: Quality of Earnings Issues Income Taxes Nonoperating Items Earnings per Share Comprehensive Income and the Statement of Stockholders' Equity Stock Dividends and Stock Splits Book Value
A Look Back at Motorola
The Statement of Cash Flows Decision Point: A User's Focus Marriott International, Inc.
Overview of the Statement of Cash Flows Analyzing Cash Flows Operating Activities Investing Activities Financing Activities
A Look Back at Marriott
Financial Performance Measurement Decision Point: A User's Focus Starbucks Corporation Foundations of Financial Performance Measurement Tools and Techniques of Financial Analysis Comprehensive Illustration of Ratio Analysis A Look Back at Starbucks
Investments Decision Point: A User's Focus EBay, Inc
The Management Issues Related To Investments
Short-Term Investments in Equity Securities
Long-Term Investments in Equity Securities
Consolidated Financial Statements
Investments in Debt Securities
A Look Back at eBay's Performance
Accounting for Unincorporated Businesses
Future Value and Present Value Tables
Table of Contents provided by Publisher. All Rights Reserved.
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