Financial & Managerial Accounting, Chapters 1-14 - Charles Horngren - 9780135045756 - Accounting and Taxation - Principles of Accounting - Pearson Schweiz AG - Der Fachverlag fuer Bildungsmedien - 978-0-1350-4575-6

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Financial & Managerial Accounting, Chapters 1-14

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Titel:   Financial & Managerial Accounting, Chapters 1-14
Reihe:   Prentice Hall
Autor:   Charles T. Horngren / Walter T. Harrison Jr. / M. Suzanne Oliver
Verlag:   Prentice Hall
Einband:   Softcover
Auflage:   2
Sprache:   Englisch
Seiten:   936
Erschienen:   November 2008
ISBN13:   9780135045756
ISBN10:   0-13-504575-4
Status:   Der Titel ist leider nicht mehr lieferbar. Sorry, This title is no longer available. Malheureusement ce titre est épuisé.
  Instructor Resources
 

Financial & Managerial Accounting, Chapters 1-14

Description

For Financial and Managerial Accounting Courses

 

Give your students more “I get it!” moments with the Student Learning System.

 

Students understand, or “get it”, right after a problem is demonstrated in class but often struggle to complete similar problems on their homework hours later. In order to ensure students don't fall behind, Accounting provides its winning combination of student textbook features, study resources and online homework system that make up the Student Learning System. Overall, the Student Learning System works together to provide students with “I get it!” moments anytime, anywhere.

 

In the new edition, Charles Horngren and Tom Harrison have invited Suzanne Oliver, a loyal Accounting user and community college instructor, to share her extensive insight with their already solid author team.

 

 


Features

For Financial and Managerial Accounting Courses


Give your students more “I get it!” moments with the Student Learning System.

 

Students understand, or “get it”, right after a problem is demonstrated in class but often struggle to complete similar problems on their homework hours later. In order to ensure students don't fall behind, Accounting provides its winning combination of student textbook features, study resources and online homework system that make up the Student Learning System. Overall, the Student Learning System works together to provide students with “I get it!” moments anytime, anywhere.

 

In the new edition, Charles Horngren and Tom Harrison have invited Suzanne Oliver, a loyal Accounting user and community college instructor, to share her extensive insight with their already solid author team.

 

Student Learning System-The Breakdown

Each component of the Student Learning System was designed to work together to enhance students' learning. The consistency, repetition and strong details provided throughout the system's entirety replicate the classroom experience by combining:

  • The Accounting student textbook
  • Student Study Resources that feature Demo Docs, the comprehensive, worked-through problems available for every chapter of the text
  • MyAccountingLab, the innovative online tutorial and assessment software

Student Learning System-The Textbook Component

NEW! Slightly Restructured Table of Contents: The authors restructured the table of contents to respond to student's current level of coverage in a Principles of Accounting course. Some key changes include:

  • Financial coverage has been consolidated into 14 chapters so it can be effectively covered in one semester.
  • Long Term Liabilities Chapter has merged with the Bond Chapter.
  • Partnership coverage has been condensed and is covered within the Corporations Chapter.
  • Process Costing is now an appendix to the Job Costing Chapter.

NEW! Success Keys/Learning Objectives: To build cohesiveness, clearly defined learning objectives are labeled throughout the chapter sections, end-of-chapter questions and also in MyAccountingLab. However, if the student doesn't “get it,” they can sign on to MyAccountingLab for interactive learning resources to answer their questions and complete additional practice. Every learning Objective has at least one Starter, Exercise or Problem to teach and assess students.

 

Clutter-Free Design: This reviewer-inspired design is built on the premise that “Less is more.”  Extraneous boxes and features, as well as non-essential bells and whistles have been removed so that students don't miss the concepts, problems, and learning objectives. For further clarity, equations are called out in a blue box so students can quickly locate them when studying.

 

NEW! Consistent Examples: Three different sets of 'Company Facts' carry through all “in chapter examples.”  As a result, students gain a sense of familiarity with the context of these examples throughout the text and can learn these accounting principles as they are presented.

 

Consistent Transaction Details: For every transaction the same set of information is presented to the students in several different formats-in text, in journal entry, and in ledger accounts. By providing students with repetition and reinforcement in way that ensures their complete comprehension, these differing formats eliminate the assumption that students understand the concepts by simply reading the text. 

 

Updated! STOP and Think: This edition has updated its 'Stop and Think' sections that relate accounting concepts to student's everyday lives by using examples that make sense to them.

 

Updated! Decision Guidelines: Decision Guidelines explain why the accounting concepts addressed in the chapter are important in business.  The left hand side of the table explains the decision or action being asked of the student in the simplest terms.  The right hand side of the table shows the accounting topics that will help them facilitate those decisions. The Decision Guidelines illustrate that good numbers equate to good decisions while inaccurate numbers can lead to poor decisions.

 

Clear End of Chapter Material: Every question in the End of Chapter material clearly lists the Learning Objective or Success Key it is associated with along with a description of what is being asked of the student in the question. By clearly defining what should have been learned in the chapter, students can quickly locate specific concepts they had trouble with by finding the heading in the chapter or can effectively explain to instructors what concepts they need assistance on.

 

NEW! Completion Time for End-of-Chapter Material: For students, time management is essential and to help them effectively budget their time, this edition features the average completion time for all Starters, Exercises and Problems in the textbook.

 

NEW! Five, Book-Match Sets of Problems and Exercises (A, B, C, D, E):

  • Problems: Students will have access to A and B Problems within the text.  Static Problem Sets C, D and E can be assigned by the instructor and completed by students through MyAccountingLab.
  • Exercises: Students will have access to exercise set A within the text.  Static exercise sets B, C, D, E can be assigned by the instructor and completed by the student through MyAccountingLab.

NEW! Make Practice Perfect-Continuing Exercises and Problems: Asstudentsmove throughout the text they complete additional “steps” through Continuing Exercises and Problems which enable them to see the 'big picture' and learn how the accounting topics build off one another.

  • Continuing Exercise: The unique 'Continuing Exercise' takes a single company and adds transactions or questions in each chapter to the existing fact pattern.
  • Continuing Problem:  For more detailed and in-depth practice, a 'Continuing Problem' is available.  Like the Continuing Exercise, Continuing Problems take a single company and add transactions or questions in each chapter to the existing fact pattern.

NEW! Unique Practice Set Within Chapters 1-8:  An in-text 'Practice Set' is built into Chapters 1-8 of the student text.  Students do not have to purchase any additional material for their practice sets and instructors no longer have to create their own.  Since the Practice Set is written by the same authors that write the student textbook, students will once again have consistency in their material.  Students will also be able to complete the Practice Set within MyAccountingLab, for automatic grading and immediate feedback.

 

Student Learning System-The Study Resource Component

Demo Docs-Duplicate the Classroom Experience: As an integral part of the Student Learning System, Demo Docs have been created to help students solve problems outside of class. These comprehensive, worked-through problems provide aid to students when they are trying to solve exercises and problems on their own. Entire problems, mirroring end-of-chapter material, are presented and then solved along with annotated explanations written in a conversational style; essentially imitating what an instructor might say if standing over a student's shoulder. All Demo Docs are in the textbook and study guides in print versions, on the CD in Flash, and online in MyAccountingLab so that students can easily refer to them as needed.

 

Student Learning System-The MyAccountingLab Component

MyAccountingLab-Where “I get it!” Moments Meet the Power of Practice:  This online homework and assessment tool supports the text and resources by providing students “I get it!” moments at their teachable moment, whether that is 1 P.M. or 1 A.M.  MyAccountingLab is packed with algorithmic problems because practice makes perfect.  It is also includes the exact same end-of-chapter material in the text that instructors can assign for homework.  See www.myaccountinglab.com for additional information and a demo!

 

 

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New to this Edition

NEW! Slightly Restructured Table of Contents: The authors restructured the table of contents to respond to student's current level of coverage in a Principles of Accounting course. Some key changes include:

  • Financial coverage has been consolidated into 14 chapters so it can be effectively covered in one semester.
  • Long Term Liabilities Chapter has merged with the Bond Chapter.
  • Partnership coverage has been condensed and is covered within the Corporations Chapter.
  • Process Costing is now an appendix to the Job Costing Chapter.

NEW! Success Keys/Learning Objectives: To build cohesiveness, clearly defined learning objectives are labeled throughout the chapter sections, end-of-chapter questions and also in MyAccountingLab. However, if the student doesn't “get it,” they can sign on to MyAccountingLab for interactive learning resources to answer their questions and complete additional practice. Every learning Objective has at least one Starter, Exercise or Problem to teach and assess students.

 

NEW! Consistent Examples: Three different sets of 'Company Facts' carry through all “in chapter examples.”  As a result, students gain a sense of familiarity with the context of these examples throughout the text and can learn these accounting principles as they are presented.

 

Updated! STOP and Think: This edition has updated its 'Stop and Think' sections that relate accounting concepts to student's everyday lives by using examples that make sense to them.

 

Updated! Decision Guidelines: Decision Guidelines explain why the accounting concepts addressed in the chapter are important in business.  The left hand side of the table explains the decision or action being asked of the student in the simplest terms.  The right hand side of the table shows the accounting topics that will help them facilitate those decisions. The Decision Guidelines illustrate that good numbers equate to good decisions while inaccurate numbers can lead to poor decisions.

 

NEW! Completion Time for End-of-Chapter Material: For students, time management is essential and to help them effectively budget their time, this edition features the average completion time for all Starters, Exercises and Problems in the textbook.

 

NEW! Five, Book-Match Sets of Problems and Exercises (A, B, C, D, E):

  • Problems: Students will have access to A and B Problems within the text.  Static Problem Sets C, D and E can be assigned by the instructor and completed by students through MyAccountingLab.
  • Exercises: Students will have access to exercise set A within the text.  Static exercise sets B, C, D, E can be assigned by the instructor and completed by the student through MyAccountingLab.

 

NEW! Make Practice Perfect-Continuing Exercises and Problems: Asstudentsmove throughout the text they complete additional “steps” through Continuing Exercises and Problems which enable them to see the 'big picture' and learn how the accounting topics build off one another.

  • Continuing Exercise: The unique 'Continuing Exercise' takes a single company and adds transactions or questions in each chapter to the existing fact pattern.
  • Continuing Problem:  For more detailed and in-depth practice, a 'Continuing Problem' is available.  Like the Continuing Exercise, Continuing Problems take a single company and add transactions or questions in each chapter to the existing fact pattern.

NEW! Unique Practice Set Within Chapters 1-8:  An in-text 'Practice Set' is built into Chapters 1-8 of the student text.  Students do not have to purchase any additional material for their practice sets and instructors no longer have to create their own.  Since the Practice Set is written by the same authors that write the student textbook, students will once again have consistency in their material.  Students will also be able to complete the Practice Set within MyAccountingLab, for automatic grading and immediate feedback.

 

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Table of Contents

CHAPTER 1 Accounting and the Business Environment

CHAPTER 2 Recording Business Transactions

CHAPTER 3 The Adjusting Process

Appendix 3A Alternative Treatment of Prepaid Expenses and Unearned Revenues

CHAPTER 4 Completing the Accounting Cycle

Appendix 4A Reversing Entries: An Optional Step

CHAPTER 5 Merchandising Operations

Appendix 5A Work Sheet for a Merchandising Business

Appendix 5B Accounting for Merchandise in a Periodic Inventory System

CHAPTER 6 Merchandise Inventory

Appendix 6A Accounting for Inventory in a Periodic System

CHAPTER 7 Internal Control and Cash

CHAPTER 8 Receivables

Appendix 8A Discounting a Note Receivable

CHAPTER 9 Plant Assets and Intangibles

CHAPTER 10 Current Liabilities, Payroll, and Long-Term Liabilities

Appendix 10A The Time Value of Money: Present Value of a Bond and Effective-Interest Amortization

Appendix 10B Retiring and Converting Bonds Payable

CHAPTER 11 Corporations: Paid-In Capital and the Balance Sheet

CHAPTER 12 Corporations: Effects on Retained Earnings and the Income Statement

CHAPTER 13 The Statement of Cash Flows

Appendix 13A Preparing the Statement of Cash Flows by the Direct Method

Appendix 13B Preparing the Indirect Statement of Cash Flows Using a Spreadsheet

CHAPTER 14 Financial Statement Analysis

Appendix A: Amazon.com Annual Report   A-1
Appendix B: Present Value Tables   B-1
Appendix C: Check Figures C-1
Photo Credits   PC-1
Glindex   G-1
Company Index   I-1

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Author

Charles Horngren

Edmund W. Littlefield Professor of Accounting, Emeritus, at Stanford University. A graduate of Marquette University, he received his M.B.A. from Harvard University and his Ph.D. from the University of Chicago. He is also the recipient of honorary doctorates from Marquette University and DePaul University.A Certified Public Accountant, Horngren served on the Accounting Principles Board for six years, the Financial Accounting Standards Board Advisory Council for five years, and the Council of the American Institute of Certified Public Accountants for three years. For six years, he served as a trustee of the Financial Accounting Foundation, which oversees the Financial Accounting Standards Board and the Government Accounting Standards Board.  Horngren is a member of the Accounting Hall of Fame.  A member of the American Accounting Association, Horngren has been its President and its Director of Research. He received its first annual Outstanding Accounting Educator Award.  The California Certified Public Accountants Foundation gave Horngren its Faculty Excellence Award and its Distinguished Professor Award. He is the first person

to have received both awards.  The American Institute of Certified Public Accountants presented its first Outstanding Educator Award to Horngren.  Horngren was named Accountant of the Year, Education, by the national professional accounting fraternity, Beta Alpha Psi.  Professor Horngren is also a member of the Institute of Management Accountants, from whom he has received its Distinguished Service Award. He was a member of the Institute's Board of Regents, which administers the Certified Management Accountant examinations.

 

 Tom Harrison

Professor Emeritus of Accounting at the Hankamer School of Business, Baylor University. He received his B.B.A. degree from Baylor University, his M.S. from Oklahoma State University, and his Ph.D. from Michigan State University.  Professor Harrison, recipient of numerous teaching awards from student groups as well as from university administrators, has also taught at Cleveland State Community College, Michigan State University, the University of Texas, and Stanford University.  A member of the American Accounting Association and the American Institute of Certified Public Accountants, Professor Harrison has served as Chairman of the Financial Accounting Standards Committee of the American Accounting Association, on the Teaching/Curriculum Development Award Committee, on the Program Advisory Committee for Accounting Education and Teaching, and on the Notable Contributions to Accounting Literature Committee. Professor Harrison has lectured in several foreign countries and published articles in numerous journals, including Journal of Accounting Research, Journal of Accountancy, Journal of Accounting and Public Policy, Economic Consequences of Financial AccountingStandards, Accounting Horizons, Issues in Accounting Education, and Journal of Lawand Commerce.  Professor Harrison has received scholarships, fellowships, and research grants or awards from PriceWaterhouse Coopers, Deloitte & Touche, the Ernst & Young Foundation, and the KPMG Foundation

 

M Suzanne Oliver

M. Suzanne Oliver is an assistant professor of accounting at Northwest Florida State College in Niceville, Florida.  She received her B.A in Accounting Information Systems and her Masters in Accountancy from the University of West Florida.

Professor Oliver began her career in accounting in the tax department of a regional accounting firm, specializing in benefit plan administration.  She has served as a software analyst for a national software development firm (CPASoftware) and as the Oracle Fixed Assets Analyst for Spirit Energy, formerly part of Union Oil of California.(Unocal).  A Certified Public Accountant, Oliver is a member of the Florida Institute of Certified Public Accountants.

Professor Oliver has taught Financial Accounting, Managerial Accounting, Intermediate Accounting, Tax Accounting, Accounting Software Applications, Payroll Accounting, Auditing, Accounting Systems, Advanced Accounting, Managerial Finance, Business Math, and Supervision.  She has also taught Pension continuing education classes for CPAs and has developed and instructed online courses using myaccountinglab.com, WebCT, and other proprietary software. 

Professor Oliver lives in Niceville where she is a member if the First United Methodist Church with her husband Greg and son C.J..

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