This Global Edition has been edited to include enhancements making it more relevant to students outside the United States. The editorial team at Pearson has worked closely with educators around the globe to include:
For Principle of Accounting Courses (Sole Proprietorship).
The trusted choice for “I Get It!” moments!
With its tried-and-true framework and respected author team, Horngren/Harrison/Oliver’s Accounting–when combined with MyAccountingLab–is the trusted choice for instructors and students of Principles of Accounting. To package MyAccountingLab with Accounting, order ISBN 0132785862.
The ninth edition preserves the classic, solid foundation of the previous editions, while also including a modern and fresh teaching approach that helps students understand the complexities of accounting, giving them more "I Get It!” moments.
NEW! Off to the right start: Chapter Openers. Redesigned and rewritten, the chapter openers in this edition are focused on preparing students for the reading.
- The financial chapter openers include a visual of a balance sheet that highlights what will be covered within the chapter.
- The managerial chapter openers include a visual of a smartphone—complete with decision-making tools as apps—that visually display the concepts students will encounter
Put the concepts in context: Stop & Think. Revised Stop & Think sections relate accounting concepts to students’ everyday lives by presenting them with relevant examples of the topic in practice.
NEW! Interpret the terms with ease: Translation Guides. Translation guides, found throughout the chapters, translate accounting terminology in a way students can understand. For example, Assets are the resources that provide future economic benefits to a company; an asset is something you own that has value, like your iPod.
NEW! Link today’s topics to the fundamentals: Connect To. The Connect To sections in each chapter highlight hot topics such as IFRS, Ethics, and Accounting Information Systems as they pertain to the material being presented.
NEW! Highlight what matters: Key Takeaway Feature. At the end of each major topic, the authors added a new feature that emphasizes the key point covered within the section so students can see what they need to understand before moving on.
Keep it consistent: Consistent Examples. Rather than learn about a new company each time an example is presented, this text provides two sets of company data that is carried through all of the in-chapter examples. As a result, students gain a sense of familiarity with the context of these examples and can focus their energy on learning the accounting principles in question.
Illustrate the concepts: Decision Guideline. Decision Guidelines explain why the accounting concepts addressed in the chapter are important in a business setting. The left-hand side of the Decision Guidelines table explains the decision or action asked of the student in simple terms, while the right-hand side shows the accounting topics that will help facilitate those decisions.
NEW! Essential Topic Revisions:
- Added Partnership Coverage in the student text and in MyAccountingLab.
- Improved Liabilities Coverage in Two Chapters:
- Chapter 10: Current Liabilities and Payroll
- New Chapter 11: Long-Term Liabilities
- Added Ratio Coverage in Chapter 15: Financial Statement Analysis.
- Updated MyAccountingLab Coverage for Special Journals and Stock Investments.
NEW! Help where it’s needed: Student Success. The new Student Success sections at the end of each chapter list common mistakes in order to prevent students from falling into the same traps. These sections also show students exactly where to go within the chapter and in MyAccountingLab to get help related to a particular topic or learning objective.
NEW! Examine the potential for fraud: End-of-Chapter Fraud. This edition now includes a new end-of-chapter activity that asks students to look at a fraud issue related to the material. This activity helps students make the connection between the concepts and this popular accounting topic.
NEW! Speak accounting fluently: End-of-Chapter Communication. To help students increase their confidence, understanding, and communication of accounting terms, the End-of-Chapter Communication Activity asks students to restate, in their own words, what they’ve learned within the chapter.
Master the material: Extensive Practice Opportunities.
- Five Book-Match Sets of Problems and Exercises (A, B, C, D, E):
- Exercises: Students will have access to exercise set A within the text. Alternative static exercise sets B, C, D, and E can be assigned by the instructor and completed by the student in MyAccountingLab.
- Problems: Students will have access to A and B problems within the text. Alternative static problem sets C, D, and E can be assigned by the instructor and completed by students in MyAccountingLab
- Continuing Exercise: The unique Continuing Exercise takes a single company and adds transactions or questions in each chapter to the existing fact pattern. As students move through the text, they complete additional steps in this comprehensive exercise. Students are able to see the big picture and learn how the accounting topics build off one another.
- Continuing Problem: For more detailed and in-depth practice, a Continuing Problem is also available. Like the Continuing Exercise, the Continuing Problem takes a single company and adds transactions or questions in each chapter to the existing fact pattern. As students move through the text, they complete additional steps in this comprehensive problem.
- 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 same authors of the textbook created the Practice Set, students will once again have consistency. The Practice Set is also available in MyAccountingLab.
- End-of-Chapter Material Integrated with MyAccountingLab: Students need practice and repetition in order to successfully learn the fundamentals. All of the end-of-chapter questions in Accounting can be assigned and graded through MyAccountingLab (myaccountinglab.com). And learning goes one step further with MyAccountingLab’s algorithmic versions of the questions that provide students with unlimited practice. For more information, please visit www.myaccountinglab.com.